EX-8.1 3 srl-20211231xex8d1.htm EX-8.1

EXHIBIT 8.1

SCULLY ROYALTY LTD.

LIST OF SIGNIFICANT SUBSIDIARIES AS AT DECEMBER 31, 2021

Subsidiaries

    

Country of Incorporation

    

Proportion of
Interest(1)

Merkanti Holding plc.

Malta

99.96%

1178936 B.C. Ltd.

Canada

100%

Merkanti (A) International Ltd.

Malta

99.96%

Merkanti (D) International Ltd.

Malta

99.96%


Note:

(1)

Our proportional voting interests are identical to our proportional beneficial interests, except that we hold a 99.68% proportional beneficial interest in each of Merkanti (A) International Ltd. and Merkanti (D) International Ltd.