Exhibit 8.1

List of Subsidiaries

ZenaTech, Inc, originally incorporated as ZenaPay, Inc. is a British of Columbia, Canada, company, which has twenty-five wholly owned subsidiaries.

The following are the subsidiaries of ZenaTech, Inc:

1.ZenaTech, Inc., a Wyoming corporation, 

2.PacePlus Inc, a Wyoming corporation, 

3.SystemView Inc., a Wyoming corporation, 

4.ZigVoice, Inc., a Wyoming corporation, 

5.ZenaDrone, Inc., a Wyoming corporation, 

6.ZenaDrone Limited, an Ireland LLC, 

7.ZenaDrone Manufacturing, Inc., an Arizona corporation, 

8.ZenaDrone, Inc., an Arizona foreign corporation, 

9.Othership, Ltd, a United Kingdom limited liability corporation, 

10.WorkAware, Inc., a Wyoming corporation, 

11.TillerStack, GmbH, a German corporation, 

12.TillerStack, Inc., a Wyoming corporation, 

13.Ecker Capital, Inc., a Wyoming corporation,  

14.Drone as a Service, Inc., a Wyoming corporation, 

15.PsPortals, Inc., a Delaware corporation, 

16.Interactive Systems, Inc., a Massachusetts corporation, 

17.interlinkONE, Inc., a Massachusetts corporation,  

18.ESM Software, Inc., an Illinois corporation, 

19.ZooOffice, Inc., an Illinois corporation, 

20.DeskFlex, Inc., an Illinois corporation, 

21.ZenaDrone Trading, LLC, a United Arab Emirates limited liability company, 

22.ZenaDrone Manufacturing (FZE), a United Arab Emirates limited liability company, 

23.KJM Land Surveying, a Florida corporation, 

24.Spider Vision Sensors, Ltd., a Taiwan limited liability company, 

25.Landtec Construction DBA Wallace Surveying, a Florida LLC, 

26.Weddle Land Surveying, A Florida corporation.