Exhibit 8.1 [SIDLEY & AUSTIN LETTERHEAD] November 26, 1997 True North Communications Inc. 101 East Erie Street Chicago, IL 60611 Ladies and Gentlemen: We refer to the Agreement and Plan of Merger dated as of July 30, 1997 (the "Agreement") among True...Merger Agreement • November 26th, 1997 • True North Communications Inc • Services-advertising agencies
