Exhibit 8.1

Subsidiaries of A2Z Smart Technologies Corp.

Legal Name of Subsidiary	Jurisdiction of Organization
A2Z Smart Technologies Corp.	British Columbia
1219054 B.V Ltd.	British Columbia
A2Z Advanced Solutions Ltd	Israel
A2Z Advanced Military Solutions Ltd.	Israel
AAI Advanced Automotive Innovations Inc.	Ontario
Isramat Ltd.	Israel
Cust2Mate Ltd.	Israel
Cust2Mate USA Inc.	USA