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Exhibit 8.1
The Lion Electric Company
List of Subsidiaries
The following is a list of the subsidiaries of The Lion Electric Company as at December 31, 2021:
| | | | | | | | |
| Subsidiary | Jurisdiction of Incorporation | Ownership percentage |
| Lion Electric Holding USA Inc. | Delaware | 100% |
Northern Genesis Acquisition Corp.(1) | Delaware | 100% |
The Lion Electric Co. USA Inc.(1) | Delaware | 100% |
Lion Electric Manufacturing USA Inc.(1) | Delaware | 100% |
| Lion Electric Finance Canada Inc. | Quebec | 100% |
Lion Electric Finance USA Inc.(1) | Delaware | 100% |
(1) The Lion Electric Company holds indirectly all of the voting securities of Northern Genesis Acquisition Corp., The Lion Electric Co USA Inc., Lion Electric Manufacturing USA Inc. and Lion Electric Finance USA Inc. through Lion Electric Holding USA Inc., its wholly-owned subsidiary.