EXHIBIT 8.1
LIST OF SIGNIFICANT SUBSIDIARIES
Name of entity |
| Place of incorporation |
| Ownership interest |
Canadian Solar Solutions Inc. | | Canada | | 100% |
Recurrent Energy Group Inc. | | USA | | 100% |
Canadian Solar New Energy Holding Company Limited | | Hong Kong | | 100% |
CSI Solar Co., Ltd. | | PRC | | 79.59% |
CSI Cells Co., Ltd. | | PRC | | 100%* |
Canadian Solar Manufacturing (Luoyang) Inc. | | PRC | | 100%* |
Canadian Solar Sunenergy (Baotou) Co., Ltd. | | PRC | | 100%* |
CSI Solar Technology (Xining) Co., Ltd. | | PRC | | 100%* |
Canadian Solar Manufacturing (Changshu) Inc. | | PRC | | 100%* |
Canadian Solar (USA) Inc. | | USA | | 100%* |
Canadian Solar International Limited | | Hong Kong | | 100%* |
Canadian Solar Manufacturing (Thailand) Co., Ltd. | | Thailand | | 99.999996%* |
* Significant subsidiaries (as defined in Rule 1-02(w) of Regulation S-X) within the scope of CSI Solar were held through CSI Solar Co., Ltd. in which CSI held a 79.59% ownership interest. Such ownership interest percentage may differ when calculated on different bases of accounting, e.g. PRC GAAP.