EXHIBIT 8.1
List of Subsidiaries
| Subsidiary | Ownership Interest | Jurisdiction |
| Oniva Silver and Gold Mines S.A. de C.V. | 100% | Mexico |
| Nueva Vizcaya Mining S.A. de C.V. | 100% | Mexico |
| Promotora Avino, S.A. de C.V. ( Promotora ) | 79.09% | Mexico |
| Compa a Minera Mexicana de Avino, S.A. de C.V. ( Avino Mexico ) | 98.45% direct 1.22% indirect (Promotora) 99.67% effective | Mexico |
| Bralorne Gold Mines Ltd.* | 100% | Canada |
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* Sold to Talisker Resources Ltd. on December 13, 2019.