EX-8.1 6 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
I.M.C. Pharma 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
Focus Medical Herbs Ltd. (“Focus”) | Israel | Private company over which IMC Holdings exercises “de facto control” under IFRS 10
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
Trichome Financial Corp. (“Trichome”) * | Canada | Wholly-owned subsidiary
Trichome JWC Acquisition Corp. (“TJAC”) * | Canada | Wholly-owned subsidiary of Trichome
MYM Nutraceuticals Inc. (“MYM”) * | Canada | Wholly-owned subsidiary of Trichome
Highland Grow Inc. (“Highland” or “Highland Grow”) * | Canada | Wholly-owned subsidiary of MYM International Brands Inc.
Adjupharm GmbH (“Adjupharm”) | Germany | Subsidiary of IMC Holdings

*Discontinued operations. Please see note number 24 in the 2022 Annual Financial Statement. For more information, please see: “Developments During the Financial Year Ended December 31, 2022”.