Exhibit 8.1

TOWER ONE WIRELESS CORP.
LIST OF SIGNIFICANT SUBSIDIARIES

		Proportion
	Country or State	of Voting
Subsidiaries	of Incorporation	Interest
Tower Two SAS	Argentina	100%
Tower Three SAS	Columbia	100%
Tower 3 SA	Argentina	100%
Innervision SAS	Columbia	90%
Evolution Technology SA	Argentina	65%
Tower Construction & Technical Services, Inc.	Florida	70%
Commercializador Mexmaken S.A de C.V.	Mexico	75%