EXHIBIT 8.1 – LIST OF SIGNIFICANT SUBSIDIARIES AND
CONSOLIDATED AFFILIATED ENTITY
LIST OF SIGNIFICANT SUBSIDIARIES AND
CONSOLIDATED AFFILIATED ENTITIES
Significant Subsidiaries
| Name of Company | Jurisdiction of Incorporation | Percentage of Equity Owned |
| Medicure International, Inc. | Barbados | 100% |
| Medicure Pharma Inc. | United States (Delaware) | 100% |
| Marley Drug, Inc. | United States (North Carolina) | 100% |
| Gateway Pharmacy | United States (Oregon) | 100% |
| West Olympia Pharmacy | United States (Washington) | 100% |
| Medicure Pharma Europe Ltd | Ireland | 100% |
All significant subsidiaries do business under their respective legal names.