EX-8.1 2 s22-9820_exhibit81.htm EXHIBIT 8.1 s22-9820_exhibit81.htm
 
Exhibit 8.1



List of Subsidiaries
 
 
  ●
ZIM has the following, wholly owned subsidiaries:
     
 
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Advanced Internet Inc., a company incorporated in Pennsylvania, acquired by ZIM Corporation on April 1, 2006
     
  ●
ZIM Technologies do Brazil Ltda., a company incorporated in Brazil that distributes the ZIM IDE Software
     
  ●
PCI Merge, Inc., a Florida based holding company with no operations