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Exhibit 8.1
[ON LETTERHEAD OF CASSELS BROCK & BLACKWELL LLP]
October 24, 2000
travelbyus.com ltd.
204-3237 King George Highway
South Surrey, British Columbia
V4P 1B7
Ladies and Gentlemen:
Re: Aviation Group, Inc.
Form S-4 Registration Statement
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The commentary contained under the heading "Federal Income Tax Considerations
Relating to the Arrangement - Canadian Federal Income Tax Considerations"
contained in the Registration Statement on Form S-4 under the Securities Act of
1933 filed on or about October 24, 2000, as amended represents our legal opinion
as to the Canadian Federal income tax considerations relating to the Arrangement
insofar as such commentary relates to statements of law or legal conclusions.
We hereby consent to the filing of this opinion as an exhibit to the
Registration Statement and consent to the use of our name in connection
therewith.
Yours truly,
/s/ Cassels Brock & Blackwell LLP
CASSELS BROCK & BLACKWELL LLP
