<PAGE>   1

AS FILED ON DECEMBER 4, 1997                     REGISTRATION NO. ______________

                      SECURITIES AND EXCHANGE COMMISSION
                           WASHINGTON, D.C.  20549
                                      
                                   FORM S-8
                         REGISTRATION STATEMENT UNDER
                          THE SECURITIES ACT OF 1933

                             BOWATER INCORPORATED
       ----------------------------------------------------------------
            (Exact name of registrant as specified in its charter)


                DELAWARE                                 62-0721803
         ---------------------              ------------------------------------
        (State of incorporation)            (I.R.S. Employer Identification No.)


                    55 EAST CAMPERDOWN WAY, P.O. BOX 1028
                      GREENVILLE, SOUTH CAROLINA  29602
                      ---------------------------------
                   (Address of principal executive offices)

            BOWATER INCORPORATED SALARIED EMPLOYEES' SAVINGS PLAN
            -----------------------------------------------------
                           (Full title of the Plan)

                           WENDY C. SHIBA, ESQUIRE
           VICE PRESIDENT, SECRETARY AND ASSISTANT GENERAL COUNSEL
                             BOWATER INCORPORATED
                    55 EAST CAMPERDOWN WAY, P.O. BOX 1028
                      GREENVILLE, SOUTH CAROLINA  29602
                                (864) 271-7733
     ------------------------------------------------------------------
          (Name, address and telephone number of agent for service)

                       CALCULATION OF REGISTRATION FEE

<TABLE>
<CAPTION>
=========================================================================================================
                                            Proposed Maximum      Proposed Maximum
Title of Securities   Amount to be          Offering Price per    Aggregate Offering    Amount of
to be Registered      Registered            Share*                Price*                Registration Fee
---------------------------------------------------------------------------------------------------------
<S>                   <C>                       <C>                  <C>                   <C>
Common Stock
$1.00 par value       1,000,000 shares          $44.53               $44,531,250           $13,494.32
=========================================================================================================
</TABLE>

     * The offering price for such shares is estimated pursuant to Rule 457(c)
and (h) solely for the purpose of calculating the registration fee and is based
upon the average of the high and low prices of the Registrant's Common Stock as
reported on the consolidated reporting system for December 2, 1997.

     In addition, pursuant to Rule 416(c) under the Securities Act of 1933,
this registration statement also covers an indeterminate amount of interests to
be offered or sold pursuant to the employee benefit plan described herein.

                     -------------------------------------

     This Registration Statement shall become effective automatically upon the
date of filing in accordance with Section 8(a) of the Securities Act of 1933,
as amended, and 17 C.F.R. Section 230.462.


<PAGE>   2

                                   PART II
              INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

     Pursuant to General Instruction E of the instructions to Form S-8, Bowater
Incorporated (the "Registrant") and the Bowater Incorporated Salaried
Employees' Savings Plan (the "Plan") hereby incorporate by reference the
contents of the previous Registration Statement filed by the Registrant and the
Plan on Form S-8 (Registration No. 333-00555).  The current registration of
1,000,000 shares of common stock of the Registrant will increase the number of
shares registered for issuance under the Plan to 2,900,000 shares.















                                      2

<PAGE>   3
                                  SIGNATURES

     THE REGISTRANT.  Pursuant to the requirements of the Securities Act of
1933, the Registrant certifies that it has reasonable grounds to believe that
it meets all of the requirements for filing on Form S-8 with respect to shares
of Common Stock offered under the Bowater Incorporated Salaried Employees'
Savings Plan, and has duly caused this Registration Statement to be signed on
its behalf by the undersigned, thereunto duly authorized, in the City of
Greenville, State of South Carolina, this 26th day of November, 1997.

                                   BOWATER INCORPORATED

                                   By:            /s/
                                      -----------------------------
                                         Arnold M. Nemirow
                                         Chief Executive Officer


     Pursuant to the requirements of the Securities Act of 1933, this 
Registration Statement has been signed by the following persons in the 
capacities indicated, in the City of Greenville, State of South Carolina, as of
this 26th day of November, 1997.

        Signature                  Title


           /s/                 Chairman, President and Chief Executive Officer
-----------------------------  (principal executive officer)
      Arnold M. Nemirow                                      


           /s/                 Senior Vice President and Chief Financial Officer
-----------------------------  (principal financial officer)
      David G. Maffucci       


           /s/                 Vice President and Controller
-----------------------------  (principal accounting officer)
      Michael F. Nocito       

            *                  Director
-----------------------------
      Francis J. Aguilar


            *                  Director
-----------------------------
      H. David Aycock


            *                  Director
-----------------------------
      Richard Barth


<PAGE>   4

           *                      Director
---------------------------
    Kenneth M. Curtis


                                  Director
---------------------------
    Charles J. Howard


           *                      Director
---------------------------
    Donald R. Melville


           *                      Director
---------------------------
    John A. Rolls


           *                      Director
---------------------------
    James L. Pate



* Wendy C. Shiba, by signing her named hereto, does sign this Registration
Statement on behalf of the persons indicated above pursuant to powers of
attorney duly executed by such persons, in the City of Greenville, State of
South Carolina, as of this 20th day of November, 1997.


                                By:             /s/
                                   -----------------------------
                                           Wendy C. Shiba
                                          Attorney-in-Fact


     THE PLAN.  Pursuant to the requirements of the Securities Act of 1933, the
Plan Administrator of the Bowater Incorporated Salaried Employees' Savings Plan
has duly caused this Registration Statement to be signed on its behalf by the
undersigned, thereunto duly authorized, in the City of Greenville, State of
South Carolina, as of this 20th day of November, 1997.

                                BOWATER INCORPORATED
                                SALARIED EMPLOYEES' SAVINGS PLAN

                                By:             /s/
                                   -----------------------------
                                         Aaron B. Whitlock
                                         Plan Administrator


                                     S-2
                                      


<PAGE>   5

                                   EXHIBITS

     Pursuant to General Instruction E of the instructions to Form S-8, the
Registrant and the Plan hereby incorporate by reference the exhibits of the
previous Registration Statement filed by the Registrant and the Plan on Form
S-8 (Registration No. 333-00555).  The following additional exhibits are filed
as part of this Registration Statement.

EXHIBIT NUMBER                 DESCRIPTION

   4.1  First Amendment to the Bowater Incorporated Salaried Employees'
        Savings Plan, effective as of the dates provided therein.

   4.2  Amendment No. 2 to the Bowater Incorporated Salaried Employees'
        Savings Plan, effective as of the date provided therein.

   4.3  Third Amendment to the Bowater Incorporated Salaried Employees'
        Savings Plan, effective as of the date provided therein.

   4.4  Amendment No. 4 to the Bowater Incorporated Salaried Employees'
        Savings Plan, effective as of the date provided therein.

   23   Consent of KPMG Peat Marwick LLP, dated December 2, 1997.

   24   Powers of Attorney authorizing the signing of the Registration
        Statement and amendments hereto on behalf of the Registrant's
        directors.
[{"type": "S-8", "sequence": "1", "description": "FORM S-8", "secsgml_size_bytes": 9149}]
{"company-data": {"conformed-name": "BOWATER INC", "cik": "0000743368", "assigned-sic": "2621", "irs-number": "620721803", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-41471", "film-number": "97732306"}, "business-address": {"street1": "55 EAST CAMPERDOWN WAY", "street2": "P O BOX 1028", "city": "GREENVILLE", "state": "SC", "zip": "29602", "phone": "8032717733"}, "mail-address": {"street1": "55 EAST CAMPERDOWN WAY", "street2": "P O BOX 1028", "city": "GREENVILLE", "state": "SC", "zip": "29602"}}
1

AS FILED ON DECEMBER 4, 1997                     REGISTRATION NO. ______________

                      SECURITIES AND EXCHANGE COMMISSION
                           WASHINGTON, D.C.  20549
                                      
                                   FORM S-8
                         REGISTRATION STATEMENT UNDER
                          THE SECURITIES ACT OF 1933

                             BOWATER INCORPORATED
       ----------------------------------------------------------------
            (Exact name of registrant as specified in its charter)

                DELAWARE                                 62-0721803
         ---------------------              ------------------------------------
        (State of incorporation)            (I.R.S. Employer Identification No.)

                    55 EAST CAMPERDOWN WAY, P.O. BOX 1028
                      GREENVILLE, SOUTH CAROLINA  29602
                      ---------------------------------
                   (Address of principal executive offices)

            BOWATER INCORPORATED SALARIED EMPLOYEES' SAVINGS PLAN
            -----------------------------------------------------
                           (Full title of the Plan)

                           WENDY C. SHIBA, ESQUIRE
           VICE PRESIDENT, SECRETARY AND ASSISTANT GENERAL COUNSEL
                             BOWATER INCORPORATED
                    55 EAST CAMPERDOWN WAY, P.O. BOX 1028
                      GREENVILLE, SOUTH CAROLINA  29602
                                (864) 271-7733
     ------------------------------------------------------------------
          (Name, address and telephone number of agent for service)

                       CALCULATION OF REGISTRATION FEE
=========================================================================================================
                                            Proposed Maximum      Proposed Maximum
Title of Securities   Amount to be          Offering Price per    Aggregate Offering    Amount of
to be Registered      Registered            Share*                Price*                Registration Fee
---------------------------------------------------------------------------------------------------------
Common Stock
$1.00 par value       1,000,000 shares          $44.53               $44,531,250           $13,494.32
=========================================================================================================
* The offering price for such shares is estimated pursuant to Rule 457(c)
and (h) solely for the purpose of calculating the registration fee and is based
upon the average of the high and low prices of the Registrant's Common Stock as
reported on the consolidated reporting system for December 2, 1997.

     In addition, pursuant to Rule 416(c) under the Securities Act of 1933,
this registration statement also covers an indeterminate amount of interests to
be offered or sold pursuant to the employee benefit plan described herein.

                     -------------------------------------

     This Registration Statement shall become effective automatically upon the
date of filing in accordance with Section 8(a) of the Securities Act of 1933,
as amended, and 17 C.F.R. Section 230.462.
2

                                   PART II
              INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

     Pursuant to General Instruction E of the instructions to Form S-8, Bowater
Incorporated (the "Registrant") and the Bowater Incorporated Salaried
Employees' Savings Plan (the "Plan") hereby incorporate by reference the
contents of the previous Registration Statement filed by the Registrant and the
Plan on Form S-8 (Registration No. 333-00555).  The current registration of
1,000,000 shares of common stock of the Registrant will increase the number of
shares registered for issuance under the Plan to 2,900,000 shares.

                                      2
3
                                  SIGNATURES

     THE REGISTRANT.  Pursuant to the requirements of the Securities Act of
1933, the Registrant certifies that it has reasonable grounds to believe that
it meets all of the requirements for filing on Form S-8 with respect to shares
of Common Stock offered under the Bowater Incorporated Salaried Employees'
Savings Plan, and has duly caused this Registration Statement to be signed on
its behalf by the undersigned, thereunto duly authorized, in the City of
Greenville, State of South Carolina, this 26th day of November, 1997.

                                   BOWATER INCORPORATED

                                   By:            /s/
                                      -----------------------------
                                         Arnold M. Nemirow
                                         Chief Executive Officer

     Pursuant to the requirements of the Securities Act of 1933, this 
Registration Statement has been signed by the following persons in the 
capacities indicated, in the City of Greenville, State of South Carolina, as of
this 26th day of November, 1997.

        Signature                  Title

           /s/                 Chairman, President and Chief Executive Officer
-----------------------------  (principal executive officer)
      Arnold M. Nemirow                                      

           /s/                 Senior Vice President and Chief Financial Officer
-----------------------------  (principal financial officer)
      David G. Maffucci       

           /s/                 Vice President and Controller
-----------------------------  (principal accounting officer)
      Michael F. Nocito       

            *                  Director
-----------------------------
      Francis J. Aguilar

            *                  Director
-----------------------------
      H. David Aycock

            *                  Director
-----------------------------
      Richard Barth
4

           *                      Director
---------------------------
    Kenneth M. Curtis

                                  Director
---------------------------
    Charles J. Howard

           *                      Director
---------------------------
    Donald R. Melville

           *                      Director
---------------------------
    John A. Rolls

           *                      Director
---------------------------
    James L. Pate

* Wendy C. Shiba, by signing her named hereto, does sign this Registration
Statement on behalf of the persons indicated above pursuant to powers of
attorney duly executed by such persons, in the City of Greenville, State of
South Carolina, as of this 20th day of November, 1997.

                                By:             /s/
                                   -----------------------------
                                           Wendy C. Shiba
                                          Attorney-in-Fact

     THE PLAN.  Pursuant to the requirements of the Securities Act of 1933, the
Plan Administrator of the Bowater Incorporated Salaried Employees' Savings Plan
has duly caused this Registration Statement to be signed on its behalf by the
undersigned, thereunto duly authorized, in the City of Greenville, State of
South Carolina, as of this 20th day of November, 1997.

                                BOWATER INCORPORATED
                                SALARIED EMPLOYEES' SAVINGS PLAN

                                By:             /s/
                                   -----------------------------
                                         Aaron B. Whitlock
                                         Plan Administrator

                                     S-2
5

                                   EXHIBITS

     Pursuant to General Instruction E of the instructions to Form S-8, the
Registrant and the Plan hereby incorporate by reference the exhibits of the
previous Registration Statement filed by the Registrant and the Plan on Form
S-8 (Registration No. 333-00555).  The following additional exhibits are filed
as part of this Registration Statement.

EXHIBIT NUMBER                 DESCRIPTION

   4.1  First Amendment to the Bowater Incorporated Salaried Employees'
        Savings Plan, effective as of the dates provided therein.

   4.2  Amendment No. 2 to the Bowater Incorporated Salaried Employees'
        Savings Plan, effective as of the date provided therein.

   4.3  Third Amendment to the Bowater Incorporated Salaried Employees'
        Savings Plan, effective as of the date provided therein.

   4.4  Amendment No. 4 to the Bowater Incorporated Salaried Employees'
        Savings Plan, effective as of the date provided therein.

   23   Consent of KPMG Peat Marwick LLP, dated December 2, 1997.

   24   Powers of Attorney authorizing the signing of the Registration
        Statement and amendments hereto on behalf of the Registrant's
        directors.