EXHIBIT 8.1
List of Subsidiaries
| Subsidiary | Ownership Interest | Jurisdiction |
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| Oniva Silver and Gold Mines S.A. de C.V. | 100% | Mexico |
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|
|
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| Nueva Vizcaya Mining S.A. de C.V. | 100% | Mexico |
|
|
|
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| Promotora Avino, S.A. de C.V. (“Promotora”) | 79.09% | Mexico |
|
|
|
|
| Compañía Minera Mexicana de Avino, S.A. de C.V. (“Avino Mexico”)
| 98.45% direct 1.22% indirect (Promotora) 99.67% effective | Mexico |
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|
|
| Bralorne Gold Mines Ltd. | 100% | Canada |