EXHIBIT 8.1

LIST OF SUBSIDIARIES

Subsidiaries

1.

Intermeccanica International Inc., a British Columbia, Canada, corporation;

2.

EMV Automotive USA Inc., a Nevada corporation;

3.

SOLO EV LLC, a Michigan corporation; and

4.

ElectraMeccanica USA LLC, an Arizona limited liability company; and

5.

EMV Automotive Technology (Chongqing) Inc., a PRC corporation.