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%                    
|                                                 |  |                                              
|Le SuperClub Vidéotron ltée                      |  | Québec                                        |  | 100% / 100%                    
|                                                 |  |                                              
|Sun Media Corporation / Corporation Sun Media    |  | British Columbia                              |  | 100% / 100%                    
|                                                 |  |                                              
|Osprey Media Publishing Inc.                     |  | Canada                                        |  | 100% / 100%                    
|                                                 |  |                                              
|Imprimerie 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%                    
|                                                 |  |                                              
|Canoë inc. / Canoe inc.                          |  | Québec                                        |  | 100% / 100%                    
|                                                 |  |                                              
|Nurun Inc.                                       |  | Canada                                        |  | 100% / 100%