**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%                                                                                                                                                                                  |
| CHC                Global Operations Inc.                                  | Canada                                              | 100%                                                                                                                                                                                  |
| CHC                Global Operations (Canada) Inc.                         | Canada                                              | 100%                                                                                                                                                                                  |
| Heli-One                (US) Inc.                                          | Delaware                                            | 100%                                                                                                                                                                                  |
| Heli-One                USA Inc.                                           | Texas                                               | 100%                                                                                                                                                                                  |
| BHH                - Brazilian Helicopter Holdings SA                      | Brazil                                              | 20%                                                                                                                                                                                   |
| BHS                - Brazilian Helicopter Services Táxi Aéreo SA | Brazil                                              | 20%                                                                                                                                                                                   |