Exhibit 8.1  Name of Subsidiary
  
  Jurisdiction of
  IncorporationCANADAGRAPHICOR TRANSPORT INC.
  
  Canada3721663 CANADA GENERAL
  PARTNERSHIP
  
  Quebec4449584 CANADA INC.
  
  CanadaWEB PRESS GRAPHICS LTD.
  
  British ColumbiaUNITED
  STATESBCK 140 Q PARTNERSHIP
  
  District of ColumbiaCHEMICAL COLOR PLATE
  CORPORATION
  
  DelawareIMAGE TECHNOLOGIES INC.
  
  FloridaLA-GNIAPPE ADVERTISING
  INC.
  
  LouisianaLA-GNIAPPE INSERTS INC.
  
  LouisianaNIMROD PRESS INC.
  
  MassachusettsP.A. INVESTMENT
  CORPORATION
  
  DelawareQUEBECOR PRINTING AVIATION
  INC.
  
  DelawareQUEBECOR PRINTING HOLDING
  COMPANY
  
  DelawareQUEBECOR PRINTING
  PROVIDENCE INC.
  
  Rhode IslandQUEBECOR WORLD (USA) INC.
  
  DelawareQUEBECOR WORLD ACME
  PRINTING COMPANY INC.
  
  MassachusettsQUEBECOR WORLD ARCATA
  CORP.
  
  DelawareQUEBECOR WORLD ATGLEN INC.
  
  DelawareQUEBECOR WORLD ATLANTA II
  LLC
  
  GeorgiaQUEBECOR WORLD ATLANTA
  INC.
  
  DelawareQUEBECOR WORLD BUFFALO
  INC.
  
  New YorkQUEBECOR WORLD CAPITAL
  CORPORATION
  
  Delaware


Name of Subsidiary
  
  Jurisdiction of
  IncorporationQUEBECOR WORLD CAPITAL II
  GP
  
  DelawareQUEBECOR WORLD CAPITAL II
  LLC.
  
  DelawareQUEBECOR WORLD CENTURY
  GRAPHICS CORPORATION
  
  LouisianaQUEBECOR WORLD DALLAS II
  INC.
  
  DelawareQUEBECOR WORLD DALLAS LP
  
  DelawareQUEBECOR WORLD DB
  ACQUISITION CORP.
  
  GeorgiaQUEBECOR WORLD DETROIT
  INC.
  
  DelawareQUEBECOR WORLD DITTLER
  BROTHERS INC.
  
  GeorgiaQUEBECOR WORLD DUBUQUE INC.
  
  DelawareQUEBECOR WORLD EAGLE INC.
  
  MissouriQUEBECOR WORLD EUSEY PRESS
  INC.
  
  MassachusettsQUEBECOR WORLD FAIRFIELD
  INC.
  
  DelawareQUEBECOR WORLD FEDERATED
  INC.
  
  Rhode IslandQUEBECOR WORLD FINANCE
  INC.
  
  DelawareQUEBECOR WORLD GREAT
  WESTERN PUBLISHING INC.
  
  ArizonaQUEBECOR WORLD HALLIDAY
  INC.
  
  CaliforniaQUEBECOR WORLD HAZLETON
  INC,
  
  PennsylvaniaQUEBECOR WORLD INFINITI
  GRAPHICS INC.
  
  ConnecticutQUEBECOR WORLD INVESTMENTS
  INC.
  
  DelawareQUEBECOR WORLD
  JOHNSON & HARDIN COMPANY
  
  OhioQUEBECOR WORLD
  JOHNSON & HARDIN ENTERPRISES INC.
  
  OhioQUEBECOR WORLD KINGSPORT
  INC.
  
  CaliforniaQUEBECOR WORLD KRI DRESDEN
  
  DelawareQUEBECOR WORLD KRI INC.
  
  Delaware


Name of Subsidiary
  
  Jurisdiction of
  IncorporationQUEBECOR WORLD KRUEGER
  ACQUISITION CORPORATION
  
  DelawareQUEBECOR WORLD LANMAN
  COMPANIES INC.
  
  District of ColumbiaQUEBECOR WORLD LANMAN
  LITHOTECH INC.
  
  FloridaQUEBECOR WORLD LANMAN
  DOMINION INC.
  
  VirginiaQUEBECOR WORLD LEASE GP
  
  DelawareQUEBECOR WORLD LEASE LLC
  
  DelawareQUEBECOR WORLD LINCOLN
  INC.
  
  DelawareQUEBECOR WORLD LOGISTICS
  INC.
  
  DelawareQUEBECOR WORLD LOVELAND
  INC.
  
  DelawareQUEBECOR WORLD MAGNA
  GRAPHIC INC.
  
  KentuckyQUEBECOR WORLD MEMPHIS II
  INC.
  
  DelawareQUEBECOR WORLD MEMPHIS LLC
  
  DelawareQUEBECOR WORLD METROWEB LP
  
  DelawareQUEBECOR WORLD MID-SOUTH
  PRESS CORPORATION
  
  TennesseeQUEBECOR WORLD MT. MORRIS
  II LLC
  
  DelawareQUEBECOR WORLD NEVADA II
  LLC
  
  DelawareQUEBECOR WORLD NEVADA INC.
  
  NevadaQUEBECOR WORLD NORTHEAST
  GRAPHICS INC.
  
  DelawareQUEBECOR WORLD OLIVE
  BRANCH INC.
  
  DelawareQUEBECOR WORLD ORLANDA,
  L.C.
  
  FloridaQUEBECOR WORLD PAWTUCKET
  INC.
  
  Rhode IslandQUEBECOR WORLD PENDELL
  INC.
  
  MichiganQUEBECOR WORLD PETTY
  PRINTING INC.
  
  IllinoisQUEBECOR WORLD PRINTING
  (USA) CORP.
  
  Delaware


Name of Subsidiary
  
  Jurisdiction of
  IncorporationQUEBECOR WORLD RAI INC.
  
  WisconsinQUEBECOR WORLD REAL ESTATE
  INC.
  
  DelawareQUEBECOR WORLD RETAIL
  PRINTING CORPORATION
  
  MassachusettsQUEBECOR WORLD SAN JOSE
  INC.
  
  CaliforniaQUEBECOR WORLD SAYERS INC.
  
  MissouriQUEBECOR WORLD SEMLINE
  INC.
  
  MassachusettsQUEBECOR WORLD SERVICES INC.
  
  DelawareQUEBECOR WORLD SYSTEMS
  INC.
  
  DelawareQUEBECOR WORLD TACONIC
  HOLDINGS INC.
  
  VirginiaQUEBECOR WORLD UP /
  GRAPHICS INC.
  
  DelawareQUEBECOR WORLD WAREHOUSING
  INC.
  
  New YorkQUEBECOR WORLD WAUKEE INC.
  
  IowaQUEBECOR WORLD WESSEL INC.
  
  IllinoisQW DELAWARE INC.
  
  DelawareQW KARL M. HARROP COMPANY
  II INC.
  
  DelawareQW MEMPHIS CORP.
  
  DelawareQW NEW YORK CORP.
  
  DelawareSHEA COMMUNICATIONS
  COMPANY
  
  KentuckyTHE WEBB COMPANY
  
  DelawareWCP-D, INC.
  
  DelawareWCX, LLC
  
  DelawareWCY, LLC
  
  DelawareLATIN
  AMERICAQUEBECOR WORLD MEXICO
  HOLDING S.A. DE C.V.
  
  Mexico


Name of Subsidiary
  
  Jurisdiction of
  IncorporationGRAFICAS MONTE ALBAN S.A.
  DE C.V.
  
  MexicoQUEBECOR WORLD MEXICO
  D.F., S.A. DE C.V.
  
  MexicoGRAFSER S.A. DE C.V.
  
  MexicoQUEBECOR WORLD FOREIGN
  SALES CORP.
  
  BarbadosQW (IBC) LTD
  
  BarbadosQP INVESTMENTS LTD
  
  British Virgin IslandsQP (BVI) LTD
  
  British Virgin IslandsQUEBECOR PRINTING (BVI)
  HOLDINGS LTD
  
  British Virgin IslandsQUEBECOR WORLD BUENOS
  AIRES S.A.
  
  ArgentinaQUEBECOR WORLD PILAR S.A.
  
  ArgentinaQUEBECOR WORLD RECIFE LTDA
  
  BrazilQUEBECOR WORLD
  EMPRENDIMENTOS LTDA
  
  BrazilQWLA PARTICIPACOES S/C
  LTDA
  
  BrazilQUEBECOR WORLD SAO PAULO
  S.A.
  
  BrazilQUEBECOR PRINTING CHILE
  HOLDING LIMITADA
  
  ChileQUEBECOR WORLD CHILE S.A.
  
  ChileQUEBECOR WORLD
  ENCUADERNACION LTDA
  
  ChileQUEBECOR WORLD BOGOTA S.A.
  
  ColumbiaQUEBECOR WORLD PERU S.A.
  
  PeruQUEBECOR WORLD EDITORES
  S.A.C.
  
  PeruEUROPEQPI FINANCIAL SERVICES
  
  IrelandQUEBECOR WORLD A ISLANDI
  EHF
  
  IcelandQUEBECOR WORLD ISLANDI SF.
  
  IcelandQUEBECOR WORLD S.A.
  
  LuxembourgQUEBECOR WORLD INSURANCE
  HOLDING, S.A.
  
  Luxembourg


Name of Subsidiary
  
  Jurisdiction of
  IncorporationQUEBECOR WORLD INSURANCE,
  S.A.
  
  SwitzerlandQUEBECOR WORLD SPAIN 1,
  S.L.
  
  SpainQUEBECOR WORLD SPAIN 2,
  S.L.
  
  SpainQUEBECOR WORLD (UK)
  HOLDINGS PLC
  
  EnglandQUEBECOR WORLD PLC
  
  EnglandHUNTERPRINT GROUP PLC
  
  England