**EXHIBIT      8.1**

**ORGANIZATIONAL      STRUCTURE**

| **CHC                Helicopter Corporation****Principal                Subsidiaries** |
|----------------------------------------------------------------------------------------|
|                                                                                   |
| **Subsidiary**                                                                         | **Jurisdiction                of****Incorporation** | **Percentage                of votes attaching to voting securities beneficially owned, controlled                or                directed by the Company** |
|                                                                                   |   |   |
| CHC                Helicopters International Inc.                                      | Canada | 100% |
| CHC                Composites Inc.                                                     | Canada | 100% |
| 4083423                Canada Inc.                                                     | Canada | 100% |
| CHC                Helicopters (Barbados) Limited                                      | Barbados | 100% |
| CHC                Leasing (Barbados) Limited                                          | Barbados | 100% |
| CHC                Capital (Barbados) Limited                                          | Barbados | 100% |
| Canadian                Helicopters (UK) Limited                                       | Scotland | 100% |
| Survival-One                Limited                                                    | Scotland | 100% |
| CHC                Scotia Limited                                                      | England                and Wales | 100% |
| Heliworld                Leasing Limited                                               | England                and Wales | 100% |
| Vinland                Denmark AS                                                      | Denmark | 100% |
| CHC                Denmark ApS                                                         | Denmark | 100% |
| Helicopter                Services Group AS                                            | Norway | 100% |
| CHC                Helikopter Service AS                                               | Norway | 100% |
| Heli-One                (Norway) AS                                                    | Norway | 100% |
| Heliwest                AS                                                             | Norway | 100% |
| Heli-One                (Europe) AS                                                    | Norway | 100% |
| Heli-One                America Leasing Inc.                                           | Canada | 100% |
| Heli-One                (UK) Limited                                                   | Scotland | 100% |
| Lloyd                Off-Shore Helicopters Services Pty. Ltd.                          | Australia | 100% |
| CHC                Helicopters (Africa) Pty. Ltd.                                      | South                Africa | 100% |
| CHC                Helicopters South Africa (Proprietary) Ltd.                         | South                Africa | 75% |
| CHC                Ireland Limited                                                     | Ireland | 100% |
| CHC                Sweden AB                                                           | Sweden | 100% |
| CHC                Helicopters Netherlands BV                                          | The                Netherlands | 100% |
| Schreiner                Luchtvaart Groep BV                                           | The                Netherlands | 100% |
| CHC                Airways BV                                                          | The                Netherlands | 100% |
| Heli-One                (Netherlands) BV                                               | The                Netherlands | 100% |
| Capital                Aviation Services B.V.                                          | The                Netherlands | 100% |
| CHC                Reinsurance SA                                                      | Luxembourg | 100% |
| CHC                (Chad) SA                                                           | Chad | 100% |
| Aero                Turbine Support Ltd.                                               | British                Columbia | 100% |

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