Exhibit 8.1

Subsidiaries of Sun Media Corporation

Name of Subsidiary	Jurisdiction of Incorporation or
	Organization
Bowes Publishers Limited	British Columbia
Sun Media (Toronto) Corporation	British Columbia
Le Courrier du Sud (1998) inc.	Québec
Groupe de Presse Dynamique /Dynamic Press Group	Québec general partnership
Vancouver 24 Hours Partnership	British Columbia general partnership
Sun TV Company	Nova Scotia