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Just Energy Group Inc. – ‘20-F’ for 3/31/21 – ‘EX-8.1’

On:  Monday, 6/28/21, at 7:42am ET   ·   For:  3/31/21   ·   Accession #:  1104659-21-85985   ·   File #:  1-35400

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 6/28/21  Just Energy Group Inc.            20-F        3/31/21  133:18M                                    Toppan Merrill/FA

Annual or Annual-Transition Report by a Foreign Non-Canadian Issuer   —   Form 20-F   —   SEA’34

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 20-F        Annual or Annual-Transition Report by a Foreign     HTML    864K 
                Non-Canadian Issuer                                              
 2: EX-2.1      Plan of Acquisition, Reorganization, Arrangement,   HTML     36K 
                Liquidation or Succession                                        
 3: EX-4.5      Instrument Defining the Rights of Security Holders  HTML    665K 
 4: EX-8.1      Opinion of Counsel re: Tax Matters                  HTML     36K 
 7: EX-13.1     Annual or Quarterly Report to Security Holders      HTML     34K 
 5: EX-12.1     Statement re: the Computation of Ratios             HTML     37K 
 6: EX-12.2     Statement re: the Computation of Ratios             HTML     37K 
 8: EX-15.1     Letter re: Unaudited Interim Financial Info         HTML     32K 
 9: EX-15.2     Letter re: Unaudited Interim Financial Info         HTML     43K 
16: R1          Document And Entity Information                     HTML     72K 
17: R2          Consolidated statements of financial position       HTML    140K 
18: R3          Consolidated statements of loss                     HTML    110K 
19: R4          Consolidated statements of comprehensive loss       HTML     60K 
20: R5          Consolidated statements of changes in               HTML     97K 
                shareholders' deficit                                            
21: R6          Consolidated statements of cash flows               HTML    121K 
22: R7          Organization                                        HTML     48K 
23: R8          Operations                                          HTML     39K 
24: R9          Basis of Presentation                               HTML     40K 
25: R10         Significant Accounting Policies                     HTML    126K 
26: R11         Correction of Prior Period Financial Statements     HTML     84K 
27: R12         Significant Accounting Judgments, Estimates and     HTML     41K 
                Assumptions                                                      
28: R13         Trade and Other Receivables, Net                    HTML    104K 
29: R14         Other Current and Non-Current Assets                HTML     72K 
30: R15         Investments                                         HTML     36K 
31: R16         Property and Equipment                              HTML     80K 
32: R17         Intangible Assets                                   HTML     96K 
33: R18         Financial Instruments                               HTML    272K 
34: R19         Trade and Other Payables                            HTML     65K 
35: R20         Deferred Revenue                                    HTML     57K 
36: R21         Long-Term Debt and Financing                        HTML    420K 
37: R22         Reportable Business Segments                        HTML    439K 
38: R23         Income Taxes                                        HTML    214K 
39: R24         Shareholders' Capital                               HTML    129K 
40: R25         Share-Based Compensation Plans                      HTML     42K 
41: R26         Other Expenses                                      HTML     82K 
42: R27         Provisions                                          HTML     54K 
43: R28         Restructuring Costs                                 HTML     35K 
44: R29         Reorganization Costs                                HTML     35K 
45: R30         Profit (Loss) Per Share                             HTML    122K 
46: R31         Discontinued Operations                             HTML     87K 
47: R32         Commitments and Contingencies                       HTML     73K 
48: R33         Related Party Transactions                          HTML     48K 
49: R34         Supplemental Cash Flow Information                  HTML     74K 
50: R35         Subsequent Events                                   HTML     37K 
51: R36         Significant Accounting Policies (Policies)          HTML    173K 
52: R37         Organization (Tables)                               HTML     44K 
53: R38         Significant Accounting Policies (Tables)            HTML     62K 
54: R39         Correction of Prior Period Financial Statements     HTML     81K 
                (Tables)                                                         
55: R40         Trade and Other Receivables, Net (Tables)           HTML    104K 
56: R41         Other Current and Non-Current Assets (Tables)       HTML     71K 
57: R42         Property and Equipment (Tables)                     HTML     74K 
58: R43         Intangible Assets (Tables)                          HTML     89K 
59: R44         Financial Instruments (Tables)                      HTML    240K 
60: R45         Trade and Other Payables (Tables)                   HTML     64K 
61: R46         Deferred Revenue (Tables)                           HTML     56K 
62: R47         Long-Term Debt and Financing (Tables)               HTML    409K 
63: R48         Reportable Business Segments (Tables)               HTML    437K 
64: R49         Income Taxes (Tables)                               HTML    218K 
65: R50         Shareholders' Capital (Tables)                      HTML    109K 
66: R51         Other Expenses (Tables)                             HTML     83K 
67: R52         Provisions (Tables)                                 HTML     54K 
68: R53         Profit (Loss) Per Share (Tables)                    HTML    121K 
69: R54         Discontinued Operations (Tables)                    HTML     84K 
70: R55         Commitments and Contingencies (Tables)              HTML     60K 
71: R56         Related Party Transactions (Tables)                 HTML     47K 
72: R57         Supplemental Cash Flow Information (Tables)         HTML     73K 
73: R58         Organization (Details)                              HTML     40K 
74: R59         Organization - Summary of obligations that are      HTML     41K 
                subject to potential compromise (Details)                        
75: R60         Operations (Details)                                HTML     36K 
76: R61         SIGNIFICANT ACCOUNTING POLICIES - Property and      HTML     54K 
                equipment (Details)                                              
77: R62         SIGNIFICANT ACCOUNTING POLICIES - Intangible        HTML     48K 
                Assets (Details)                                                 
78: R63         SIGNIFICANT ACCOUNTING POLICIES - Leases (Details)  HTML     38K 
79: R64         Correction of Prior Period Financial Statements     HTML     47K 
                (Details)                                                        
80: R65         Trade and Other Receivables, Net (Details)          HTML     43K 
81: R66         Trade and Other Receivables, Net - Aging (Details)  HTML     48K 
82: R67         TRADE AND OTHER RECEIVABLES, NET - Allowance        HTML     44K 
                (Details)                                                        
83: R68         OTHER CURRENT AND NON-CURRENT ASSETS - Current      HTML     48K 
                (Details)                                                        
84: R69         OTHER CURRENT AND NON-CURRENT ASSETS - Noncurrent   HTML     39K 
                (Details)                                                        
85: R70         Investments (Details)                               HTML     39K 
86: R71         Property and Equipment (Details)                    HTML     56K 
87: R72         Intangible Assets (Details)                         HTML     55K 
88: R73         Intangible Assets - Reconciliation of Changes in    HTML     65K 
                Intangible Assets (Details)                                      
89: R74         Financial Instruments (Details)                     HTML     72K 
90: R75         Financial Instruments - Derivatives (Details)       HTML     59K 
91: R76         FINANCIAL INSTRUMENTS - Hedges (Details)            HTML     75K 
92: R77         FINANCIAL INSTRUMENTS - Classification in FV        HTML     45K 
                hierarchy (Details)                                              
93: R78         FINANCIAL INSTRUMENTS - Sensitivity (Details)       HTML     95K 
94: R79         FINANCIAL INSTRUMENTS - Reconciliation of Level 3   HTML     46K 
                Assets (Liabilities) (Details)                                   
95: R80         TRADE AND OTHER PAYABLES - Schedule of Payables     HTML     49K 
                (Details)                                                        
96: R81         TRADE AND OTHER PAYABLES - Additional information   HTML     40K 
                (Details)                                                        
97: R82         Deferred Revenue - (Details)                        HTML     43K 
98: R83         Long-Term Debt and Financing (Details)              HTML     91K 
99: R84         Long-Term Debt and Financing - Repayments           HTML     66K 
                (Details)                                                        
100: R85         LONG-TERM DEBT AND FINANCING - Long- Term Debt      HTML    100K  
                (Details)                                                        
101: R86         LONG-TERM DEBT AND FINANCING - Finance costs        HTML     71K  
                (Details)                                                        
102: R87         LONG-TERM DEBT AND FINANCING - Additional           HTML    174K  
                information (Details)                                            
103: R88         Reportable Business Segments - (Details)            HTML    113K  
104: R89         Reportable Business Segments - Geographical         HTML     44K  
                Disclosure (Details)                                             
105: R90         Income Taxes (Details)                              HTML     38K  
106: R91         Income Taxes - Components of Tax Expenses           HTML     46K  
                (Details)                                                        
107: R92         INCOME TAXES - Reconciliation of the Effective Tax  HTML     51K  
                Rate (Details)                                                   
108: R93         INCOME TAXES - Reconciliation of the Effective Tax  HTML     50K  
                Rate (Details)                                                   
109: R94         INCOME TAXES - Movement in Deferred Tax Balances    HTML     54K  
                (Details)                                                        
110: R95         INCOME TAXES - Unrecognized Deferred Tax Assets     HTML     39K  
                (Details)                                                        
111: R96         Shareholders' Capital (Details)                     HTML    132K  
112: R97         Shareholders' Capital - Classes of share capital    HTML     63K  
                (Details)                                                        
113: R98         Share-Based Compensation Plans (Details)            HTML     52K  
114: R99         Share-Based Compensation Plans - Restricted Share   HTML     43K  
                Units (Details)                                                  
115: R100        SHARE-BASED COMPENSATION PLANS - Deferred Share     HTML     41K  
                Units (Details)                                                  
116: R101        SHARE-BASED COMPENSATION PLANS - Performance Share  HTML     38K  
                Units (Details)                                                  
117: R102        Other Expenses (Details)                            HTML     36K  
118: R103        Other Expenses - Other operating expenses           HTML     43K  
                (Details)                                                        
119: R104        OTHER EXPENSES - Employee expenses (Details)        HTML     39K  
120: R105        Provisions (Details)                                HTML     41K  
121: R106        Restructuring Costs (Details)                       HTML     37K  
122: R107        Reorganization Costs (Details)                      HTML     36K  
123: R108        Profit (LOSS) PER SHARE - Earnings (Details)        HTML     69K  
124: R109        Discontinued Operations (Details)                   HTML     38K  
125: R110        Discontinued Operations - held for sale (Details)   HTML     69K  
126: R111        Commitments and Contingencies (Details)             HTML     66K  
127: R112        Commitments and Contingencies - Commitments         HTML     43K  
                (Details)                                                        
128: R113        Related Party Transactions - (Details)              HTML     41K  
129: R114        SUPPLEMENTAL CASH FLOW INFORMATION - Components of  HTML     50K  
                changes in Non-cash Working Capital (Details)                    
130: R115        Subsequent Events (Details)                         HTML     40K  
132: XML         IDEA XML File -- Filing Summary                      XML    245K  
131: EXCEL       IDEA Workbook of Financial Reports                  XLSX    188K  
10: EX-101.INS  XBRL Instance -- je-20210331                         XML   5.79M 
12: EX-101.CAL  XBRL Calculations -- je-20210331_cal                 XML    233K 
13: EX-101.DEF  XBRL Definitions -- je-20210331_def                  XML    862K 
14: EX-101.LAB  XBRL Labels -- je-20210331_lab                       XML   1.91M 
15: EX-101.PRE  XBRL Presentations -- je-20210331_pre                XML   1.48M 
11: EX-101.SCH  XBRL Schema -- je-20210331                           XSD    313K 
133: ZIP         XBRL Zipped Folder -- 0001104659-21-085985-xbrl      Zip    316K  


‘EX-8.1’   —   Opinion of Counsel re: Tax Matters


This Exhibit is an HTML Document rendered as filed.  [ Alternative Formats ]



Exhibit 8.1

 

Entity  Jurisdiction of
Incorporation
  Doing Busines As
Canada      
Filter Group Inc.  Canada   
Hudson Energy Canada Corp.  Canada   
Just Energy Corp.  Ontario   
Just Energy Alberta L.P.  Alberta   
Just Energy (B.C.) Limited Partnership  British Columbia   
Just Energy Manitoba L.P.  Manitoba   
Just Energy Ontario L.P.  Ontario   
Just Energy Prairies L.P.  Manitoba   
Just Energy Quebec L.P.  Quebec   
Just Energy Trading L.P.  Ontario   
Just Green L.P.  Alberta   
       
US      
Just Energy (U.S.) Corp.  Delaware   
Just Energy Marketing Corp.  Delaware   
Just Energy Illinois Corp.  Delaware   
Just Energy Indiana Corp.  Delaware   
Just Energy New York Corp.  Delaware   
Just Energy Michigan Corp.  Delaware   
Just Energy Texas 1 Corp.  Delaware   
Just Energy Texas LP  Texas   
Just Energy Massachusetts Corp.  Delaware   
Just Energy Pennsylvania Corp.  Delaware   
Just Energy Limited  Delaware   
Just Energy Solutions Inc.  California   
Interactive Energy Group LLC  Delaware   
Hudson Energy Services LLC  New Jersey   
Fulcrum Retail Energy LLC  Texas  Amigo Energy
Tara Energy LLC  Texas   

 

 C: 

 

 

 


3 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

10/01/20  Just Energy Group Inc.            6-K        10/01/20    7:110M                                   Globenewswire Inc./FA
 7/09/20  Just Energy Group Inc.            40-F        3/31/20  139:15M                                    Globenewswire Inc./FA
 2/08/17  Just Energy Group Inc.            8-A12B                 5:4.3M                                   Toppan Merrill/FA
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Filing Submission 0001104659-21-085985   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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