EX-8.1 3 exhibit_8-1.htm EXHIBIT 8.1

Exhibit 8.1

List of Subsidiaries of IM Cannabis Corp.
 
Legal Entity
Jurisdiction
Relationship with the IM Cannabis Corp.
I.M.C Holdings Ltd. (“IMC Holdings”)
Israel
Wholly-owned subsidiary
Focus Medical Herbs Ltd. (“Focus”)
Israel
Private company over which IMC Holdings exercises “de facto control” under IFRS 10
IM Cannabis Holding NL B.V
Netherlands (“IMC Holdings NL”)
Netherlands
Wholly-owned subsidiary of IMC Holdings
I.M.C. Pharma Israel Ltd. (“IMC Pharma”)
Israel
Wholly-owned subsidiary of IMC Holdings
I.M.C Farms Israel Ltd. (“IMC Farms”)
Israel
Wholly-owned subsidiary of IMC Holdings
IMCC Medical Herbs Ltd. (“IMCC Medical Herbs”)
Israel
Wholly-owned subsidiary of IMC Holdings
Xinteza API Ltd (“Xinteza”)
Israel
Subsidiary of IMC Holdings
Shiran Societe Anonyme (“Greece”)
Greece
Subsidiary of IMC Holdings
R.A. Yarok Pharm Ltd. (“Pharm Yarok”)
Israel
Wholly-owned subsidiary of IMC Holdings
Rosen High Way Ltd. (“Rosen High Way”)
Israel
Wholly-owned subsidiary of IMC Holdings
Revoly Trading and Marketing Ltd. dba Vironna Pharm (“Vironna”)
Israel
Subsidiary of IMC Holdings
Oranim Plus Pharm Ltd. (“Oranim Plus”)
Israel
Subsidiary of IMC Holdings
High Way Shinua Ltd. (“High Way Shinua”)
Israel
Subsidiary of IMC Holdings
Oranim Pharm (“Oranim Pharm”)
Israel
Subsidiary of Oranim Plus
Adjupharm GmbH (“Adjupharm”)
Germany
Subsidiary of IMC Holdings