EX-8.1 2 srl-20221231xex8d1.htm EX-8.1

EXHIBIT 8.1

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SCULLY ROYALTY LTD.

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LIST OF SIGNIFICANT SUBSIDIARIES AS AT DECEMBER 31, 2022

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Subsidiaries

    

Country of Incorporation

    

Proportion of
Interest(1)

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Merkanti Holding plc.

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Malta

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99.96%

1178936 B.C. Ltd.

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Canada

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100%

Merkanti (A) International Ltd.

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Malta

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99.96%

Merkanti (D) International Ltd.

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Malta

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99.96%

Note:

(1)

Our proportional voting interests are identical to our proportional beneficial interests, except that we hold a 99.68% proportional beneficial interest in each of Merkanti (A) International Ltd. and Merkanti (D) International Ltd.