Exhibit 8.1

Main Subsidiaries of Quebecor Media Inc.



|                                                 |  |                                              |  |                                
|------------------------------------------------ |  | -------------------------------------------- |  | -------------------------------
|Name of Subsidiary                               |  | Jurisdiction of Incorporation orOrganization |  | 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%                      
|                                                 |  |                                             
|Réseau Quebecor Media Inc.                       |  | Canada                                       |  | 100%/100%                      
|                                                 |  |                                             
|Groupe TVA Inc. / TVA Group Inc.                 |  | Québec                                       |  | 51.4%/99.9%                    
|                                                 |  |                                             
|TVA Publications Inc.                            |  | Canada                                       |  | 100%/100%                      
|                                                 |  |                                             
|Groupe Archambault Inc. / Archambault Group Inc. |  | Canada                                       |  | 100%/100%                      
|                                                 |  |                                             
|Les Éditions CEC inc.                            |  | Québec                                       |  | 100%/100%                      
|                                                 |  |                                             
|Groupe Sogides Inc.                              |  | Canada                                       |  | 100%/100%                      
|                                                 |  |                                             
|Nurun Inc.                                       |  | Canada                                       |  | 100%/100%