Exhibit 8.1

Main Subsidiaries of Quebecor Media Inc.



|                                                 |  |                                               |  |                                
|------------------------------------------------ |  | --------------------------------------------- |  | -------------------------------
|Name of Subsidiary                               |  | Jurisdiction of Incorporation or
Organization |  | Equity Interest/Voting Interest
|Videotron Ltd. / Vidéotron ltée                  |  | Québec                                        |  | 100% / 100%                    
|                                                 |  |                                              
|Videotron G.P.                                   |  | Québec                                        |  | 100% / 100%                    
|                                                 |  |                                              
|Le SuperClub Vidéotron ltée                      |  | Québec                                        |  | 100% / 100%                    
|                                                 |  |                                              
|Sun Media Corporation / Corporation Sun Media    |  | British Columbia                              |  | 100% / 100%                    
|                                                 |  |                                              
|Imprimerie Quebecor Media Inc.                   |  | Canada                                        |  | 100% / 100%                    
|                                                 |  |                                              
|Groupe TVA Inc. / TVA Group Inc.                 |  | Québec                                        |  | 68.37% / 99.97%                
|                                                 |  |                                              
|TVA Publications Inc.                            |  | Canada                                        |  | 100% / 100%(1)                 
|                                                 |  |                                              
|Groupe Archambault Inc. / Archambault Group Inc. |  | Canada                                        |  | 100% / 100%                    
|                                                 |  |                                              
|Les Éditions CEC inc.                            |  | Québec                                        |  | 100% / 100%                    
|                                                 |  |                                              
|Groupe Sogides Inc.                              |  | Canada                                        |  | 100% / 100%                    
|                                                 |  |                                              
|Event Management Gestev inc.                     |  | Canada                                        |  | 100% / 100%                    
|                                                 |  |                                              
|Québecor Sports et divertissement inc.           |  | Canada                                        |  | 100% / 100%                    
|                                                 |  |                                              
|Les Publications Charron & Cie inc.              |  | Canada                                        |  | 100% / 100%(1)                 
|                                                 |  |                                              
|Montréal Studios et Équipements s.e.n.c.         |  | Québec                                        |  | 100% / 100%(1)                 



|(1) | TVA Publications Inc., Les Publications Charron & Cie inc. and Montréal Studios and Équipements s.e.n.c. are wholly-owned subsidiaries of TVA Group Inc.
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