March 20, 2017 - EXHIBIT 8.1 - 20-F: Annual and transition report of foreign private issuers [Sections 13 or 15(d)] | Grown Rogue International Inc. (GRUSF)

March 20, 2017 > Form 20-F > Grown Rogue International Inc.

Documents

EXHIBIT 8.1

SUBSIDIARIES OF INTELLIGENT CONTENT ENTERPRISES INC.

100% owned subsidiaries incorporated in the Province of Ontario

DoubleTap Daily Inc.

(incorporated February 29, 2016)

ICE Studio Productions Inc.

(incorporated June 16, 2016)