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Exhibit 8.1

List of Subsidiaries of Vision Marine Technologies Inc. (as of August 31, 2024)*

Subsidiaries

    

Jurisdiction of Incorporation

7858078 Canada Inc.

Quebec

EB Rental Ventura Corp.

Delaware

EB Rental FL Corp.

Delaware

EBR Palm Beach Inc.

Delaware

Vision Marine Technologies Corp.

Delaware

*Other subsidiaries of Vision Marine Technologies Inc. have been omitted because, in the aggregate, they would not be a “significant subsidiary” as defined in rule 1-02(w) of Regulation S-X as of the end of the fiscal year covered by this report.