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<title>As filed with the Securities and</title>

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<div class="Section1">
	<p class="CenterSingle" style="margin-bottom: 0pt" align="center">
	<font size="2">As filed with the Securities and Exchange Commission on
	December 15, 2008 </font></p>
	<div style="mso-element: para-border-div; mso-border-bottom-alt: thin-thick-small-gap windowtext 4.5pt; border-left: medium none; border-right: medium none; border-top: medium none; border-bottom: 4.5pt double windowtext; padding-left: 0cm; padding-right: 0cm; padding-top: 0cm; padding-bottom: 1pt">
		<p class="Rightsingle" style="border: medium none; margin-bottom: 0pt; padding: 0cm" align="right">
		<font size="2">Registration No. 333- </font></div>
	<p class="CenterSingle" style="margin-bottom: 0pt" align="center"><b>UNITED
	STATES </b></p>
	<p class="CenterSingle" style="margin-bottom: 0pt" align="center"><b>
	SECURITIES AND EXCHANGE COMMISSION <br>
	Washington, D.C.&nbsp; 20549<br>
	</b>____________________ </p>
	<p class="MsoNormal" style="text-align: center; margin: 6pt 0cm" align="center">
	<b><font size="5">Form S-8 </font></b></p>
	<p class="MsoNormal" style="text-align: center; margin-top: 0px; margin-bottom: 0px" align="center">
	<b>REGISTRATION STATEMENT </b></p>
	<p class="MsoNormal" style="text-align: center; margin-top: 0px; margin-bottom: 0px" align="center">
	<b>UNDER </b></p>
	<p class="MsoNormal" style="text-align: center; margin-top: 0px; margin-bottom: 0px" align="center">
	<b>THE SECURITIES ACT OF 1933<br>
	____________________ </b></p>
	<p class="MsoNormal" style="text-align: center" align="center"><b>
	<font size="4">AbitibiBowater Inc. </font></b></p>
	<p class="MsoNormal" style="text-align: center" align="center">
	<font size="2">(Exact name of Registrant as specified in its charter) </font>
	</p>
	<div align="center">
		<table class="MsoNormalTable" id="table7" style="border-collapse: collapse" cellSpacing="0" cellPadding="0" border="0">
			<tr>
				<td style="width: 144pt; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" vAlign="top" width="192">
				<p class="MsoNormal" style="text-align: center; margin-top: 0px; margin-bottom: 0px" align="center">
				<b>Delaware </b></p>
				<p class="MsoNormal" style="text-align: center; margin-top: 0px; margin-bottom: 0px" align="center">
				(State or other jurisdiction of incorporation or organization)
				</td>
				<td style="width: 223.2pt; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" vAlign="top" width="298">
				<p class="MsoNormal" style="text-align: center; margin-top: 0px; margin-bottom: 0px" align="center">
				&nbsp; </td>
				<td style="width: 144pt; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" vAlign="top" width="192">
				<p class="MsoNormal" style="text-align: center; margin-top: 0px; margin-bottom: 0px" align="center">
				<b>98-0526415 </b></p>
				<p class="MsoNormal" style="text-align: center; margin-top: 0px; margin-bottom: 0px" align="center">
				(IRS Employer </p>
				<p class="MsoNormal" style="text-align: center; margin-top: 0px; margin-bottom: 0px" align="center">
				Identification No.) </td>
			</tr>
		</table>
	</div>
	<p class="MsoNormal" style="text-align: center; margin-top: 0px; margin-bottom: 0px" align="center">
	&nbsp;</p>
	<p class="MsoNormal" style="text-align: center; margin-top: 0px; margin-bottom: 0px" align="center">
	<b>1155 Metcalfe Street, Suite 800 </b></p>
	<p class="MsoNormal" style="text-align: center; margin-top: 0px; margin-bottom: 0px" align="center">
	<b>Montreal, Quebec </b></p>
	<p class="MsoNormal" style="text-align: center; margin-top: 0px; margin-bottom: 0px" align="center">
	<b>Canada H3B 5H2 </b></p>
	<p class="MsoNormal" style="text-align: center; margin-top: 0px; margin-bottom: 0px" align="center">
	<b>(514) 875-2160 </b></p>
	<p class="MsoNormal" style="text-align: center; margin-top: 0px; margin-bottom: 0px" align="center">
	<font size="2">(Address, including zip code, of principal executive offices)
	</font></p>
	<p class="MsoNormal" style="text-align: center; margin-bottom: 12pt" align="center">
	____________________ </p>
	<p class="MsoNormal" style="text-align: center; margin-top: 0px; margin-bottom: 0px" align="center">

	<b>AbitibiBowater Inc. Outside Director Deferred Compensation Plan</b> </p>
	<p class="MsoNormal" style="text-align: center; margin-top: 0px; margin-bottom: 0px" align="center">
	<font size="2">(Full title of the plan) </font></p>
	<p class="MsoNormal" style="text-align: center; margin-top: 0px; margin-bottom: 0px" align="center">
	<b>____________________ </b></p>
	<p class="MsoNormal" style="text-align: center; margin-top: 0px; margin-bottom: 0px" align="center">
	&nbsp;</p>
	<p class="MsoNormal" style="text-align: center; margin-top: 0px; margin-bottom: 0px" align="center">
	<b>The Corporation Trust Company </b></p>
	<p class="MsoNormal" style="text-align: center; margin-top: 0px; margin-bottom: 0px" align="center">
	<b>1209 Orange Street </b></p>
	<p class="MsoNormal" style="text-align: center; margin-top: 0px; margin-bottom: 0px" align="center">
	<b>Wilmington, Delaware 19801 </b></p>
	<p class="MsoNormal" style="text-align: center; margin-top: 0px; margin-bottom: 0px" align="center">
	<b>(866) 809-1134</b> </p>
	<p class="MsoNormal" style="text-align: center; margin-top: 0px; margin-bottom: 0px" align="center">
	<font size="2">(Name of agent, including area code, for service) </font></p>
	<p class="MsoNormal" style="text-align: center; margin-bottom: 12pt" align="center">
	____________________ </p>
	<p class="MsoNormal" style="text-align: center" align="center">
	<font size="2">COPIES TO: </font></p>
	<table id="table8" borderColor="#000000" cellSpacing="0" cellPadding="0" width="100%" border="0">
		<tr>
			<td width="49">
			<p style="margin-top: 0px; margin-bottom: 0px">&nbsp;</td>
			<td width="281">
			<p class="MsoNormal" style="text-align: center; margin-top: 0px; margin-bottom: 0px" align="center">
			<font size="3"><b>AbitibiBowater Inc.</b></font></p>
			<p class="MsoNormal" style="text-align: center; margin-top: 0px; margin-bottom: 0px" align="center">
			<b>1155 Metcalfe Street, Suite 800 </b></p>
			<p class="MsoNormal" style="text-align: center; margin-top: 0px; margin-bottom: 0px" align="center">
			<font size="3"><b>Montreal, Quebec</b></font></p>
			<p class="MsoNormal" style="text-align: center; margin-top: 0px; margin-bottom: 0px" align="center">
			<font size="3"><b>Canada&nbsp; H3B 5H2</b></font></p>
			<p class="MsoNormal" style="text-align: center; margin-top: 0px; margin-bottom: 0px" align="center">
			<b>(212) 373-3000 </b></p>
			<p class="MsoNormal" style="text-align: center; margin-top: 0px; margin-bottom: 0px" align="center">
			<b>Attention: </b><font size="3"><b>Jacques P. Vachon</b></font></td>
			<td>
			<p style="margin-top: 0px; margin-bottom: 0px">&nbsp;</td>
			<td vAlign="top" width="276">
			<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0" align="center">
			<b> Seyfarth Shaw LLP </b></p>
			<p style="margin-top: 0; margin-bottom: 0" align="center"><b>

			131 South Dearborn<br>
			Suite 2400 <br>
			Chicago, Illinois 60603<br>
			(312) 460-5000<br>
			Attention: Ameena Majid </b></td>
			<td width="55">
			<p style="margin-top: 0px; margin-bottom: 0px">&nbsp;</td>
		</tr>
		<tr>
			<td width="49">&nbsp;</td>
			<td width="281">&nbsp;</td>
			<td>&nbsp;</td>
			<td width="276">&nbsp;</td>
			<td width="55">&nbsp;</td>
		</tr>
	</table>
	<p>&nbsp;</p>
	<hr>
	<p class="MsoNormal" align="center">&nbsp;</p>
	<table id="table9" style="border-left-width: 0px; border-right-width: 0px; border-top-width: 0px" borderColor="#000000" cellSpacing="0" cellPadding="0" width="100%" border="0">
		<tr>
			<td colSpan="5">
			<p align="center"><b><font size="2">CALCULATION OF REGISTRATION FEE</font></b></td>
		</tr>
		<tr>
			<td style="border-left: medium none; border-right: 1px solid; border-top: 1px solid; border-bottom: 1px solid" vAlign="middle" width="21%">
			<p class="MsoNormal" style="text-align: center; margin-top: 0px; margin-bottom: 0px" align="center">
			<font size="2">Title of Securities </font></p>
			<p class="MsoNormal" style="text-align: center; margin-top: 0px; margin-bottom: 0px" align="center">
			<font size="2">to be Registered </font></td>
			<td style="border: 1px solid" vAlign="middle" width="19%">
			<p class="MsoNormal" style="text-align: center; margin-top: 0px; margin-bottom: 0px" align="center">
			<font size="2">Amount to be </font></p>
			<p class="MsoNormal" style="text-align: center; margin-top: 0px; margin-bottom: 0px" align="center">
			<font size="2">Registered (1) </font></td>
			<td style="border: 1px solid" vAlign="middle" width="21%">
			<p style="margin-top: 0px; margin-bottom: 0px" align="center">
			<font size="2">Proposed Maximum </font></p>
			<p style="margin-top: 0px; margin-bottom: 0px" align="center">
			<font size="2">Offering Price Per Share </font></td>
			<td style="border: 1px solid" vAlign="middle" width="20%">
			<p style="margin-top: 0px; margin-bottom: 0px" align="center">
			<font size="2">Proposed Maximum </font></p>
			<p style="margin-top: 0px; margin-bottom: 0px" align="center">
			<font size="2">Aggregate Offering </font></p>
			<p style="margin-top: 0px; margin-bottom: 0px" align="center">
			<font size="2">Price </font></td>
			<td style="border-left: 1px solid; border-right: medium none; border-top: 1px solid; border-bottom: 1px solid" vAlign="middle" width="18%">
			<p class="MsoNormal" style="text-align: center; margin-top: 0px; margin-bottom: 0px" align="center">
			<font size="2">Amount of </font></p>
			<p class="MsoNormal" style="text-align: center; margin-top: 0px; margin-bottom: 0px" align="center">
			<font size="2">Registration </font></p>
			<p class="MsoNormal" style="text-align: center; margin-top: 0px; margin-bottom: 0px" align="center">
			<font size="2">Fee </font></td>
		</tr>
		<tr>
			<td style="border-left: medium none; border-right: 1px solid; border-top: 1px solid; border-bottom: 1px solid" vAlign="middle" width="21%">
			<p style="margin-top: 0px; margin-bottom: 0px" align="center">
			<font size="2">Deferred Compensation Obligations (1) </font></td>
			<td style="border: 1px solid" vAlign="middle" width="19%">
			<p class="MsoNormal" style="text-align: center; margin: 0px 0cm" align="center">
			<font size="2">30,000,000</font></td>
			<td style="border: 1px solid" vAlign="middle" width="21%">
			<p class="MsoNormal" style="margin: 0px 0cm" align="center">

			<font size="2">$N/A </font> </td>
			<td style="border: 1px solid" vAlign="middle" width="20%">
			<p class="MsoNormal" style="text-align: center; margin: 0px 0cm" align="center">
			<font size="2">$30,000,000(2) </font></td>
			<td style="border-left: 1px solid; border-right: medium none; border-top: 1px solid; border-bottom: 1px solid" vAlign="middle" width="18%">
			<p style="margin-top: 0px; margin-bottom: 0px" align="center">
			<font size="2">$1,179 </font></td>
		</tr>
		<tr>
			<td vAlign="top" width="21%"><font size="2">&nbsp;</font></td>
			<td vAlign="top" width="19%"><font size="2">&nbsp;</font></td>
			<td vAlign="top" width="21%"><font size="2">&nbsp;</font></td>
			<td vAlign="top" width="21%"><font size="2">&nbsp;</font></td>
			<td vAlign="top" width="18%"><font size="2">&nbsp;</font></td>
		</tr>
	</table>
	<table id="table10" borderColor="#000000" cellSpacing="0" cellPadding="0" width="100%" border="0">
		<tr>
			<td vAlign="top" width="4%"><font size="2">(1)</font></td>
			<td vAlign="top" width="96%">

			<font size="2">The Deferred Compensation Obligations are unsecured obligations of
			AbitibiBowater Inc. to pay deferred compensation in the future in
			accordance with the terms of the AbitibiBowater Inc. Outside
			Director Deferred Compensation Plan. </font> </td>
		</tr>
		<tr>
			<td vAlign="top" width="4%"><font size="2">(2)</font></td>
			<td vAlign="top" width="96%">

			<font size="2">The amount registered is based upon an estimate of the amount of
			compensation to be deferred by participants in the plan and is
			estimated solely for purposes of calculating the registration fee,
			and pursuant to Rule 457(h) under the Securities Act of 1933, as
			amended. </font> </td>
		</tr>
	</table>
	<p align="center"><font size="1">2</font></p>
	<hr>
	<p align="center">&nbsp;</div>
<p class="TitleCenterB" align="center"> <font size="2">
EXPLANATORY NOTE</font> </p>
<p class="BodySingle"><i> <font size="2">Except as the context
otherwise requires, references to "we," "our," "us," "AbitibiBowater" and the
"Company" are to AbitibiBowater Inc. and its consolidated subsidiaries.</font> </i></p>
<p class="centersingle" align="center" style="text-align:center"><b>
 <font size="2">PART I<br>
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS </font> </b></p>
<p class="MsoNormal"><b> <font size="2">Item 1.&nbsp;&nbsp;&nbsp;
Plan Information. &nbsp; </font> </b></p>
<p class="MsoBodyText" align="left" style="text-align:left">
<font size="2">The document(s) containing the information specified in Part I of
Form S-8 will be sent or given to participants in the Plan as specified by Rule
428(b)(1) under the Securities Act.&nbsp; Such documents are not being filed with the
Securities and Exchange Commission (the "SEC"), but constitute, along with the
documents incorporated by reference into this Registration Statement, a
prospectus that meets the requirements of Section&nbsp;10(a) of the Securities Act.
</font> </p>
<p class="MsoNormal" style="text-indent: -72.0pt; margin-left: 72.0pt"><b>
 <font size="2">Item 2.&nbsp;&nbsp;&nbsp; Company Information
and Employee Plan Annual Information. &nbsp; </font> </b></p>
<p class="MsoBodyText" align="left" style="text-align:left">
<font size="2">We will furnish without charge to each person to whom the
prospectus is delivered, upon the written or oral request of such person, a copy
of any and all of the documents incorporated by reference in Item 3 of Part&nbsp;II
of this Registration Statement, other than exhibits to such documents (unless
such exhibits are specifically incorporated by reference to the information that
is incorporated). &nbsp;Those documents are incorporated by reference in the
Section&nbsp;10(a) prospectus.&nbsp; We will also furnish without charge to each person to
whom the prospectus is delivered, upon written or oral request, all other
documents required to be delivered to employees pursuant to Rule 428(b).&nbsp;
Requests should be directed to AbitibiBowater Inc., 1155 Metcalfe Street, Suite
800, Montreal, Quebec, Canada H3B 5H2, Attention: Chief Legal Officer; Telephone
number (514) 875-2160. </font> </p>
<h1 style="margin-left:0cm;text-indent:0cm"> <font size="2">
PART II<br>
<br>
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</font> </h1>
<h2> <font size="2">Item 3. &nbsp;&nbsp;&nbsp;
 Incorporation of Documents by Reference</font> </h2>
<p class="BodySingle"> <font size="2">The following documents
filed with the SEC by us are incorporated by reference in this Registration
Statement:</font> </p>
<table border="0" width="100%" cellspacing="0" cellpadding="0" bordercolor="#000000" id="table18">
	<tr>
		<td width="47" valign="top">
		<p align="right"> <font size="2">1.</font> </td>
		<td width="19" valign="top">&nbsp;</td>
		<td>
		<font size="2">Amendment No. 1 to our Annual Report on Form 10-K/A for
		the fiscal year ended December 31, 2007 filed with the SEC on March 20,
		2008; </font>
		</td>
	</tr>
	<tr>
		<td width="47">&nbsp;</td>
		<td width="19">&nbsp;</td>
		<td>&nbsp;</td>
	</tr>
	<tr>
		<td width="47" valign="top">
		<p align="right"><font size="2">2.</font></td>
		<td width="19">&nbsp;</td>
		<td> <font size="2">The portions of our definitive
		Proxy Statement for the Annual Meeting of Stockholders held on June 5,
		2008 that have been incorporated into our Annual Report on Form 10-K, as
		amended;</font> </td>
	</tr>
	<tr>
		<td width="47" valign="top">&nbsp;</td>
		<td width="19">&nbsp;</td>
		<td>&nbsp;</td>
	</tr>
	<tr>
		<td width="47" valign="top">
		<p align="right"><font size="2">3.</font></td>
		<td width="19">&nbsp;</td>
		<td> <font size="2">Our Quarterly Reports on Form 10-Q
		for the quarters ended March 31, 2008, June 30, 2008 and September 30,
		2008 filed with the SEC on May 12, 2008, August&nbsp;11, 2008 and November
		14, 2008, respectively;</font> </td>
	</tr>
</table>
<p align="center"><font size="1">3</font></p>
<hr>
<p>&nbsp;</p>
<table border="0" width="100%" cellspacing="0" cellpadding="0" bordercolor="#000000" id="table19">
	<tr>
		<td width="47" valign="top">
		<p align="right"><font size="2">4.</font></td>
		<td width="19">&nbsp;</td>
		<td> <font size="2">Our Current Reports on Form 8-K,
		filed on February 14, 2008, as amended on February 15, 2008, February
		29, 2008, March 28, 2008, March 31, 2008, April 4, 2008, April 7, 2008,
		April 17, 2008, June 11, 2008, June 12, 2008, June 13, 2008, July 18,
		2008, August 5, 2008, August 15, 2008, October 17, 2008, November 6,
		2008, November 18, 2008 and December 4, 2008; and</font> </td>
	</tr>
	<tr>
		<td width="47" valign="top">&nbsp;</td>
		<td width="19">&nbsp;</td>
		<td>&nbsp;</td>
	</tr>
	<tr>
		<td width="47" valign="top">
		<p align="right"><font size="2">5.</font></td>
		<td width="19">&nbsp;</td>
		<td> <font size="2">The description of our common
		stock contained in our Current Report on Form 8&#8209;K12B filed with the SEC
		on October 29, 2007.</font> </td>
	</tr>
</table>
<p class="BodySingle"> <font size="2">In addition, all reports
and documents filed with the SEC by us pursuant to Sections&nbsp;13(a), 13(c), 14 or
15(d) of the Exchange Act subsequent to the date hereof and prior to the filing
of a post-effective amendment to this Registration Statement that indicates that
all securities offered hereby have been sold, or that deregisters all securities
then remaining unsold, shall be deemed to be incorporated by reference herein
and made a part hereof from the date of the filing of such documents.</font> </p>
<p class="BodySingle"> <font size="2">Any statement contained
in this Registration Statement, in an amendment hereto or in a document
incorporated by reference herein shall be deemed to be modified or superseded
for purposes of this Registration Statement to the extent that a statement
contained herein or in any subsequently filed amendment to this Registration
Statement or in any document that also is incorporated by reference herein
modifies or supersedes such statement.&nbsp; Any statement so modified or superseded
shall not be deemed, except as so modified or superseded, to constitute a part
of this Registration Statement.</font> </p>
<h2> <font size="2">Item 4.&nbsp;&nbsp;&nbsp; Description of
Securities</font> </h2>
<p class="BodySingle"> <font size="2">The securities to be
offered under this Registration Statement are deferred compensation obligations
of the Company under the Plan.&nbsp; The following description of the Deferred
Compensation Obligations is qualified in its entirety by reference to the
complete text of the Plan, which is incorporated by reference to Exhibit 10.1 to
the Quarterly Report on Form 10-Q of AbitibiBowater Inc. for the quarter ended
September 30, 2008, filed on November 14, 2008. </font> </p>
<p class="MsoNormal"> <font size="2">The Deferred Compensation
Obligations incurred by the Company under the Plan are purely&nbsp;&nbsp; contractual,
unsecured general obligations of the Plan, and will rank equally with other
unsecured and unsubordinated indebtedness of the Company outstanding from time
to time.&nbsp; The Plan is unfunded, and the Company is not required to set aside
assets to be used for payment of the Deferred Compensation Obligations.&nbsp;</font> </p>
<p class="MsoNormal"> <font size="2">Under the Plan, Directors
who are U.S. residents for tax purposes may elect to defer all or a portion of
their annual cash compensation for Board service into an interest-bearing cash
account and/or a deferred share unit account, subject to a 5% discount for
initial deferrals to the deferred share unit account.&nbsp; Directors who are
Canadian residents for tax purposes may elect to defer all or a portion of their
annual cash compensation to the deferred share unit account only.&nbsp; It is
intended that the provisions of the Plan comply with Section&nbsp;409A of the
Internal Revenue Code.&nbsp;</font> </p>
 <font size="2">
Distributions generally will be made in a lump sum cash payment upon the
Director's separation from service or death, whichever is earlier, with payment
occurring by the end of the calendar </font>
<p align="center"><font size="1"> 4 </font></p>
<hr>
<p class="MsoBodyText" align="left" style="margin-bottom:12.0pt;text-align:left">
 <font size="2">year in which the payment event occurs.&nbsp; When
calculating the number of units to credit to or the amount of cash to distribute
from a Director's deferred share unit account, the fair market value of Company
stock will be determined by averaging the high and low trading prices of a share
of common stock during the five business days ending and including the relevant
valuation date.</font> </p>
<h2> <font size="2">Item 5.&nbsp;&nbsp;&nbsp; Interests of
Named Experts and Counsel</font> </h2>
<p class="BodySingle"> <font size="2">Not applicable.</font> </p>
<h2> <font size="2">Item 6.&nbsp;&nbsp;&nbsp; Indemnification
of Directors and Officers</font> </h2>
<p class="BodySingle"> <font size="2">Delaware law permits a
corporation to adopt a provision in its certificate of incorporation eliminating
or limiting the personal liability of a director, but not an officer in his or
her capacity as such, to the corporation or its stockholders for monetary
damages for breach of fiduciary duty as a director, except that such provision
shall not limit the liability of a director for (1)&nbsp;any breach of the director's
duty of loyalty to the corporation or its stockholders, (2)&nbsp;acts or omissions
not in good faith or that involve intentional misconduct or a knowing violation
of law, (3)&nbsp;liability under Section&nbsp;174 of the Delaware General Corporation Law
for unlawful payment of dividends or stock purchases or redemptions, or (4)&nbsp;any
transaction from which the director derived an improper personal benefit.&nbsp; The
Company's restated certificate of incorporation provides that no director of the
Company shall be personally liable to the Company or its stockholders for
monetary damages for breach of fiduciary duty as a director, except to the
extent such an exemption from liability or limitation thereof is not permitted
under the Delaware General Corporation Law.</font> </p>
 <font size="2">Under
Delaware law, a corporation may indemnify any individual made a party or
threatened to be made a party to any type of proceeding, other than action by or
in the right of the corporation, because he or she is or was an officer,
director, employee or agent of the corporation or was serving at the request of
the corporation as an officer, director, employee or agent of another
corporation or entity, against expenses, judgments, fines and amounts paid in
settlement actually and reasonably incurred in connection with such proceeding:
(1)&nbsp;if he or she acted in good faith and in a manner he or she reasonably
believed to be in or not opposed to the best interests of the corporation; or
(2)&nbsp;in the case of a criminal proceeding, he or she had no reasonable cause to
believe that his or her conduct was unlawful.&nbsp; A corporation may indemnify any
individual made a party or threatened to be made a party to any threatened,
pending or completed action or suit brought by or in the right of the
corporation because he or she was an officer, director, employee or agent of the
corporation, or is or was serving at the request of the corporation as a
director, officer, employee or agent of another corporation or other entity,
against expenses actually and reasonably incurred in connection with such action
or suit if he or she acted in good faith and in a manner he or she reasonably
believed to be in or not opposed to the best interests of the corporation,
provided that such indemnification will be denied if the individual is found
liable to the corporation unless, in such a case, the court determines the
person is nonetheless entitled to indemnification for such expenses.&nbsp; A
corporation must indemnify a present or former director or officer who
successfully defends himself or herself in a proceeding to which he or she was a
party because he or she was a director or officer of the corporation against
expenses actually and reasonably incurred by him or her.&nbsp; Expenses incurred by
an officer or director, or any employees or agents as deemed appropriate by the
Board of Directors, in defending civil or </font>
<p align="center"><font size="1"> 5 </font></p>
<hr>
<p class="BodySingle"> <font size="2">criminal proceedings may
be paid by the corporation in advance of the final disposition of such
proceedings upon receipt of an undertaking by or on behalf of such director or
officer to repay such amount if it shall ultimately be determined that he or she
is not entitled to be indemnified by the corporation.&nbsp; The Delaware law
regarding indemnification and expense advancement is not exclusive of any other
rights which may be granted by the Company's restated certificate of
incorporation or by-laws, a vote of stockholders or disinterested directors,
agreement or otherwise.</font> </p>
<p class="BodySingle"> <font size="2">Under the Delaware
General Corporation Law, termination of any proceeding by conviction or upon a
plea of nolo contendere or its equivalent shall not, of itself, create a
presumption that such person is prohibited from being indemnified.</font> </p>
<p class="BodySingle"> <font size="2">The Company's restated
certificate of incorporation and bylaws provide for the indemnification and
advancement of expenses to the fullest extent permitted by law of any individual
made, or threatened to be made, a party to an action, suit or proceeding,
whether civil, criminal, administrative or investigative, by reason of the fact
that he or she is or was a director or officer of the Company or is or was a
director or officer of the Company serving any other enterprise at the request
of the Company.&nbsp; However, the Company will not indemnify a director or officer
who commences any proceeding (except for proceedings to enforce rights of
indemnification), unless the commencement of that proceeding was authorized or
consented to by the Board of Directors.</font> </p>
 <font size="2">The
Company will assume and/or fulfill, as applicable, and will cause
Abitibi-Consolidated Inc. ("ACI") or Bowater Incorporated ("Bowater"), as
applicable, and/or their respective successors to fulfill and honor in all
respects their respective obligations pursuant to any indemnification agreements
between ACI or Bowater, as applicable, and their respective current or former
directors, officers or employees in effect immediately prior to October 29, 2007
(the "Effective Time"), and any indemnification provisions under ACI's bylaws,
Bowater's certificate of incorporation or Bowater's bylaws, each as in effect on
the date of the combination agreement.&nbsp; The Company will also, subject to
certain conditions, pay expenses in advance of the final disposition of any
applicable action, suit or proceeding to each such indemnified party to the
fullest extent permitted under such documents and applicable law. &nbsp;The Company
will cause ACI and Bowater and/or their respective successors to not amend,
repeal or otherwise modify the provisions with respect to exculpation and
indemnification contained in ACI's bylaws, Bowater's certificate of
incorporation or Bowater's bylaws as in effect on the date of the combination
agreement for a period of six years from the Effective Time in any manner that
would adversely affect the rights under such documents of individuals who,
immediately prior to the Effective Time, were directors or officers of ACI or
Bowater, as applicable, unless such modification is required by law. &nbsp;For a
period of six years after the Effective Time, the Company will, or will cause
ACI, Bowater and/or their respective successors to, maintain in effect, if
available, directors' and officers' liability insurance covering those persons
who are currently covered by ACI's or Bowater's, as applicable, directors' and
officers' liability insurance policy with respect to claims arising from actions
or omissions that occurred on or before the Effective Time (including in
connection with the combination agreement and the transactions contemplated by
the combination agreement and the transactions contemplated hereby) on terms no
less favorable to the beneficiaries of such policies than those applicable to
persons covered as of the date of the combination agreement.</font> <p align="center">
<font size="1"> 6 </font></p>
<hr>
<p align="center">&nbsp;</p>
<h2> <font size="2">Item 7. &nbsp;&nbsp;&nbsp;
 Exemption from Registration Claimed</font> </h2>
<p class="BodySingle"> <font size="2">Not applicable.</font> </p>
<h2> <font size="2">Item 8. &nbsp;&nbsp;&nbsp;
 Exhibits</font> </h2>
<p class="TitleLeftU"><u> <font size="2">Exhibits</font> </u></p>
<table border="0" width="100%" cellspacing="0" cellpadding="0" bordercolor="#000000" id="table20">
	<tr>
		<td width="31" valign="top"> <font size="2">4.1</font> </td>
		<td> <font size="2">Second Amended and Restated
		Certificate of Incorporation of AbitibiBowater Inc. (incorporated by
		reference to Exhibit 3.1 to the Quarterly Report on Form 10-Q of
		AbitibiBowater Inc. for the quarter ended June 30, 2008, filed on August
		11, 2008).</font> </td>
	</tr>
	<tr>
		<td width="31" valign="top">&nbsp;</td>
		<td>&nbsp;</td>
	</tr>
	<tr>
		<td width="31" valign="top"> <font size="2">4.2</font> </td>
		<td> <font size="2">Amended and Restated By-laws of
		AbitibiBowater Inc. (incorporated by reference to Exhibit&nbsp;3.1 to Current
		Report on Form 8-K of AbitibiBowater Inc., filed on August 5, 2008).</font> </td>
	</tr>
	<tr>
		<td width="31" valign="top">&nbsp;</td>
		<td>&nbsp;</td>
	</tr>
	<tr>
		<td width="31" valign="top"> <font size="2">4.3</font> </td>
		<td> <font size="2">AbitibiBowater Inc. Outside
		Director Deferred Compensation Plan (incorporated by reference to
		Exhibit 10.1 to the Quarterly Report on Form 10-Q of AbitibiBowater Inc.
		for the quarter ended September 30, 2008, filed on November 14, 2008).</font> </td>
	</tr>
	<tr>
		<td width="31" valign="top">&nbsp;</td>
		<td>&nbsp;</td>
	</tr>
	<tr>
		<td width="31" valign="top"> <font size="2">5.1&nbsp;</font> </td>
		<td> <font size="2">Opinion of Counsel regarding the
		legality of the securities being registered.</font> </td>
	</tr>
	<tr>
		<td width="31" valign="top">&nbsp;</td>
		<td>&nbsp;</td>
	</tr>
	<tr>
		<td width="31" valign="top"> <font size="2">23.1</font> </td>
		<td> <font size="2">Consent of PricewaterhouseCoopers
		LLP.</font> </td>
	</tr>
	<tr>
		<td width="31" valign="top">&nbsp;</td>
		<td>&nbsp;</td>
	</tr>
	<tr>
		<td width="31" valign="top"> <font size="2">23.2</font> </td>
		<td> <font size="2">Consent of KPMG LLP.</font> </td>
	</tr>
	<tr>
		<td width="31" valign="top">&nbsp;</td>
		<td>&nbsp;</td>
	</tr>
	<tr>
		<td width="31" valign="top"> <font size="2">23.3</font> </td>
		<td> <font size="2">Consent of Counsel (included in
		Exhibit&nbsp;5.1).</font> </td>
	</tr>
	<tr>
		<td width="31" valign="top">&nbsp;</td>
		<td>&nbsp;</td>
	</tr>
	<tr>
		<td width="31" valign="top"> <font size="2">24.1</font> </td>
		<td> <font size="2">Power of Attorney (included on
		signature pages hereto).</font> </td>
	</tr>
</table>
<p style="margin-top: 0; margin-bottom: 0">&nbsp;</p>
<h2> <font size="2">Item 9. &nbsp;&nbsp;&nbsp;
 Undertakings</font> </h2>
<table border="0" width="100%" cellspacing="0" cellpadding="0" bordercolor="#000000" id="table11">
	<tr>
		<td width="4%" valign="top"> <font size="2">(a)</font> </td>
		<td colspan="3">
		<h3> <font size="2">The undersigned registrant hereby
		undertakes:</font> </h3>
		</td>
	</tr>
	<tr>
		<td width="4%" height="19">&nbsp;</td>
		<td width="2%" height="19"><font size="2">1.</font></td>
		<td height="19" colspan="2"> <font size="2">To file
		during any period in which offers or sales are being made, a
		post-effective amendment to this registration statement:</font> </td>
	</tr>
	<tr>
		<td width="4%">&nbsp;</td>
		<td width="2%">&nbsp;</td>
		<td width="4%">&nbsp;</td>
		<td width="91%">&nbsp;</td>
	</tr>
	<tr>
		<td width="4%">&nbsp;</td>
		<td width="2%">&nbsp;</td>
		<td width="4%"> <font size="2">(i)</font> </td>
		<td width="91%"> <font size="2">to include any
		prospectus required by Section&nbsp;10(a)(3) of the Securities Act;</font> </td>
	</tr>
	<tr>
		<td width="4%">&nbsp;</td>
		<td width="2%">&nbsp;</td>
		<td width="4%">&nbsp;</td>
		<td width="91%">&nbsp;</td>
	</tr>
	<tr>
		<td width="4%">&nbsp;</td>
		<td width="2%">&nbsp;</td>
		<td width="4%" valign="top"><font size="2">(ii)</font></td>
		<td width="91%">
		<font size="2">to reflect in the prospectus any facts or events arising
		after the effective date of the registration statement (or the most
		recent post-effective amendment thereof) which, individually or in the
		aggregate, represent a fundamental change in the information set forth
		in the registration statement.&nbsp; Notwithstanding the foregoing, any
		increase or decrease in the volume of securities offered (if the total
		dollar value of securities offered would not exceed that which was
		registered) and any deviation from the low or high end of the estimated
		maximum offering range may be reflected in the form of prospectus filed
		with the SEC pursuant to Rule </font> </td>
	</tr>
</table>
<p align="center">

<font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font><font size="1">7</font>  </p>
<hr>
<p><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</font></p>
<table border="0" width="100%" cellspacing="0" cellpadding="0" bordercolor="#000000" id="table12">
	<tr>
		<td width="4%">&nbsp;</td>
		<td width="2%">&nbsp;</td>
		<td width="4%" valign="top">&nbsp;</td>
		<td width="90%">
		<font size="2">424(b) if, in the aggregate, the changes in volume and
		price represent no more than a 20% change in the maximum aggregate
		offering price set forth in the "Calculation of Registration Fee" table
		in the effective registration statement; and</font> </td>
	</tr>
	<tr>
		<td width="4%">&nbsp;</td>
		<td width="2%">&nbsp;</td>
		<td width="4%" valign="top">&nbsp;</td>
		<td width="90%">&nbsp;</td>
	</tr>
	<tr>
		<td width="4%">&nbsp;</td>
		<td width="2%">&nbsp;</td>
		<td width="4%" valign="top"><font size="2">(iii)</font></td>
		<td width="90%">
		<font size="2">to include any material information with respect to the
		plan of distribution not previously disclosed in the registration
		statement or any material change to such information in the registration
		statement;</font> </td>
	</tr>
	<tr>
		<td width="4%">&nbsp;</td>
		<td width="2%">&nbsp;</td>
		<td width="4%" valign="top">&nbsp;</td>
		<td width="90%">&nbsp;</td>
	</tr>
	<tr>
		<td width="4%">&nbsp;</td>
		<td width="2%">&nbsp;</td>
		<td valign="top" colspan="2"><i>
		 <font size="2">
		Provided, however, that, </font> </i>
		 <font size="2">
		paragraphs 1(i)&nbsp;and 1(ii)&nbsp;do not apply if the information required to be
		included in a post-effective amendment by those paragraphs is contained
		in periodic reports filed with or furnished to the SEC by us pursuant to
		Section&nbsp;13 or Section&nbsp;15(d) of the Exchange Act that are incorporated by
		reference in the registration statement.</font> </td>
	</tr>
	<tr>
		<td width="4%">&nbsp;</td>
		<td width="2%">&nbsp;</td>
		<td width="4%" valign="top">&nbsp;</td>
		<td width="90%">&nbsp;</td>
	</tr>
	<tr>
		<td width="4%">&nbsp;</td>
		<td width="2%" valign="top"><font size="2">2.</font></td>
		<td valign="top" colspan="2"> <font size="2">That, for
		the purpose of determining any liability under the Securities Act, each
		such post-effective amendment shall be deemed to be a new registration
		statement relating to the securities offered therein, and the offering
		of such securities at that time shall be deemed to be the initial bona
		fide offering thereof.</font> </td>
	</tr>
	<tr>
		<td width="4%">&nbsp;</td>
		<td width="2%" valign="top">&nbsp;</td>
		<td width="4%" valign="top">&nbsp;</td>
		<td valign="top" width="90%">&nbsp;</td>
	</tr>
	<tr>
		<td width="4%">&nbsp;</td>
		<td width="2%" valign="top"><font size="2">3.</font></td>
		<td valign="top" colspan="2"> <font size="2">To remove
		from registration by means of a post-effective amendment any of the
		securities being registered hereby which remain unsold at the
		termination of the offering.</font> </td>
	</tr>
	<tr>
		<td width="4%">&nbsp;</td>
		<td width="2%">&nbsp;</td>
		<td width="4%" valign="top">&nbsp;</td>
		<td width="90%">&nbsp;</td>
	</tr>
	<tr>
		<td width="4%" valign="top"><font size="2">(b)</font></td>
		<td colspan="3" valign="top"> <font size="2">The
		undersigned registrant hereby undertakes that, for the purposes of
		determining any liability under the Securities Act, each filing of the
		registrant's annual report pursuant to Section&nbsp;13(a) or Section&nbsp;15(d) of
		the Exchange Act that is incorporated by reference in the registration
		statement shall be deemed to be a new registration statement relating to
		the securities offered therein, and the offering of such securities at
		that time shall be deemed to be the initial bona fide offering thereof.</font> </td>
	</tr>
	<tr>
		<td width="4%" valign="top">&nbsp;</td>
		<td colspan="3" valign="top">&nbsp;</td>
	</tr>
	<tr>
		<td width="4%" valign="top"><font size="2">(c)</font></td>
		<td colspan="3" valign="top"> <font size="2">Insofar
		as indemnification for liabilities arising under the Securities Act may
		be permitted to directors, officers and controlling persons of the
		registrant pursuant to the foregoing provisions, or otherwise, the
		registrant has been advised that in the opinion of the SEC such
		indemnification is against public policy as expressed in the Securities
		Act and is, therefore, unenforceable.&nbsp; In the event that a claim for
		indemnification against such liabilities (other than the payment by the
		registrant of expenses incurred or paid by a director, officer or
		controlling person of the registrant in the successful defense of any
		action, suit or proceeding) is asserted by such director, officer or
		controlling person in connection with the securities being registered,
		the registrant will, unless in the opinion of its counsel the matter has
		been settled by controlling precedent, submit to a court of appropriate
		jurisdiction the question whether such indemnification by it is against
		public policy as expressed in the Securities Act and will be governed by
		the final adjudication of such issue.</font> </td>
	</tr>
</table>
<p align="center"><font size="2">&nbsp;&nbsp; </font><font size="1">8</font></p>
<hr>
<p class="TitleCenterB" style="page-break-before:always" align="center">
 <font size="2">SIGNATURES</font> </p>
<p class="BodySingle0"> <font size="2">Pursuant to the
requirements of the Securities Act, the registrant certifies that it has
reasonable grounds to believe that it meets all of the requirements for filing
on Form S-8 and has duly caused this registration statement to be signed on its
behalf by the undersigned, thereunto duly authorized, in the City of Montreal,
Province of Quebec, Canada, on December 15, 2008.</font> </p>
<table border="0" width="100%" cellspacing="0" cellpadding="0" bordercolor="#000000" id="table14">
	<tr>
		<td>&nbsp;</td>
		<td width="34">&nbsp;</td>
		<td width="453" colspan="2"><b> <font size="2">
		ABITIBIBOWATER INC.</font> </b><p>&nbsp;</p>
		<p>&nbsp;</td>
	</tr>
	<tr>
		<td>&nbsp;</td>
		<td width="34"> <font size="2">By:</font> </td>
		<td width="286">
		<div style="border-bottom: 1px solid #000000">
			<font size="2">/s/ David J. Paterson</font></div>
		</td>
		<td width="167">&nbsp;</td>
	</tr>
	<tr>
		<td>&nbsp;</td>
		<td width="34"> <font size="2">Name:</font> </td>
		<td width="286"> <font size="2">David J. Paterson</font> </td>
		<td width="167">&nbsp;</td>
	</tr>
	<tr>
		<td>&nbsp;</td>
		<td width="34"> <font size="2">Title: </font>
		</td>
		<td width="286"> <font size="2">President and Chief
		Executive Officer</font> </td>
		<td width="167">&nbsp;</td>
	</tr>
</table>
<p class="BodySingle0"> &nbsp; </p>
<p class="TitleCenterB" align="center"> <font size="2">POWER
OF ATTORNEY</font> </p>
<p class="BodySingle" style="text-indent: 100px">
<font size="2">KNOW ALL PERSONS BY THESE PRESENTS, that each individual whose
signature appears below hereby constitutes and appoints each of David J.
Paterson and William G. Harvey, acting singly, his or her true and lawful agent,
proxy and attorney-in-fact, with full power of substitution and resubstitution,
for him or her and in his or her name, place and stead, in any and all
capacities, to (i) act on, sign and file with the Securities and Exchange
Commission any and all amendments (including post-effective amendments) to this
registration statement together with all schedules and exhibits thereto, (ii)
act on, sign and file such certificates, instruments, agreements and other
documents as may be necessary or appropriate in connection therewith, (iii) act
on and file any supplement to any prospectus included in this registration
statement or any such amendment, and (iv) take any and all actions which may be
necessary or appropriate in connection therewith, granting unto such agents,
proxies and attorneys-in-fact, and each of them, full power and authority to do
and perform each and every act and thing necessary or appropriate to be done, as
fully for all intents and purposes as he might or could do in person, hereby
approving, ratifying and confirming all that such agents, proxies and
attorneys-in-fact or any of their substitutes may lawfully do or cause to be
done by virtue thereof.</font> </p>
<p class="BodySingle" style="text-indent: 100px">
<font size="2">Pursuant to the requirements of the Securities Act, this
registration statement has been signed below on December 15, 2008, by the
following persons in the capacities indicated.</font> </p>
<table border="0" width="100%" cellspacing="0" cellpadding="0" bordercolor="#000000" id="table15">
	<tr>
		<td width="385">
		<p class="MsoNormal" align="center" style="margin-bottom:12.0pt;text-align:center">
		<b> <font size="2">SIGNATURE</font> </b></td>
		<td valign="top">
		<p align="left" style="text-indent: 50px"><b>
		<font size="2">TITLE</font> </b></td>
	</tr>
	<tr>
		<td height="19" width="385">
		<div style="border-bottom: 1px solid #000000">
			<font size="2">/s/ David J. Paterson</font></div>
		</td>
		<td height="19">
		<p align="left" style="margin-left: 50px">
		<font size="2">President and Chief Executive Officer</font> </td>
	</tr>
	<tr>
		<td height="19" width="385"><font size="2">David J. Paterson</font></td>
		<td height="19">
		<p class="MsoNormal" style="text-indent: 50px">
		<font size="2">(Principal Executive Officer)</font> </td>
	</tr>
	<tr>
		<td height="19" width="385">&nbsp;</td>
		<td height="19">&nbsp;</td>
	</tr>
	<tr>
		<td height="19" width="385">
		<div style="border-bottom: 1px solid #000000">
			<font size="2">/s/ John W. Weaver</font></div>
		</td>
		<td height="19">
		<p style="text-indent: 50px"> <font size="2">Chairman</font> </td>
	</tr>
	<tr>
		<td height="19" width="385"><font size="2">John W. Weaver</font></td>
		<td height="19">&nbsp;</td>
	</tr>
	<tr>
		<td height="19" width="385">&nbsp;</td>
		<td height="19">&nbsp;</td>
	</tr>
	<tr>
		<td height="19" width="385">&nbsp;</td>
		<td height="19">&nbsp;</td>
	</tr>
</table>
<p align="center"><font size="1">9</font></p>
<hr>
<p>&nbsp;</p>
<table border="0" width="100%" cellspacing="0" cellpadding="0" bordercolor="#000000" id="table16">
	<tr>
		<td width="385">
		<p class="MsoNormal" align="center" style="margin-bottom:12.0pt;text-align:center">
		<b> <font size="2">SIGNATURE</font> </b></td>
		<td valign="top">
		<p align="left" style="text-indent: 50px"><b>
		<font size="2">TITLE</font> </b></td>
	</tr>
	<tr>
		<td height="19" width="385">
		<div style="border-bottom: 1px solid #000000">
			<font size="2">/s/
		William G. Harvey</font></div>
		</td>
		<td height="19">
		<p style="text-indent: 50px">
		 <font size="2">
		Senior Vice President and Chief Financial Officer </font> </td>
	</tr>
	<tr>
		<td height="17" width="385">
		 <font size="2">
		William G. Harvey</font> </td>
		<td height="17">
		<p style="margin-left: 50px">
		 <font size="2">
		(Principal Financial and Accounting Officer)</font> </td>
	</tr>
	<tr>
		<td height="21" width="385">&nbsp;</td>
		<td height="21">&nbsp;</td>
	</tr>
	<tr>
		<td height="19" width="385">
		<div style="border-bottom: 1px solid #000000">
			<font size="2">/s/ John Q. Anderson</font></div>
		</td>
		<td height="19">
		<p style="text-indent: 50px">
		 <font size="2">
		Director</font> </td>
	</tr>
	<tr>
		<td height="19" width="385">
		 <font size="2">
			John Q. Anderson</font> </td>
		<td height="19">&nbsp;</td>
	</tr>
	<tr>
		<td height="19" width="385">&nbsp;</td>
		<td height="19">&nbsp;</td>
	</tr>
	<tr>
		<td height="19" width="385">
		<div style="border-bottom: 1px solid #000000">
			<font size="2">/s/
		Jacques Bougie</font> </div>
		</td>
		<td height="19">
		<p style="text-indent: 50px">
		 <font size="2">
		Director</font> </td>
	</tr>
	<tr>
		<td height="19" width="385">
		 <font size="2">
		Jacques Bougie</font> </td>
		<td height="19">&nbsp;</td>
	</tr>
	<tr>
		<td height="19" width="385">&nbsp;</td>
		<td height="19">&nbsp;</td>
	</tr>
	<tr>
		<td height="19" width="385">
		<div style="border-bottom: 1px solid #000000">
			<font size="2">/s/ William E. Davis</font> </div>
		</td>
		<td height="19">
		<p style="text-indent: 50px">
		 <font size="2">
		Director</font> </td>
	</tr>
	<tr>
		<td height="19" width="385">
		 <font size="2">
			William E. Davis</font> </td>
		<td height="19">&nbsp;</td>
	</tr>
	<tr>
		<td height="19" width="385">&nbsp;</td>
		<td height="19">&nbsp;</td>
	</tr>
	<tr>
		<td height="19" width="385">
		<div style="border-bottom: 1px solid #000000">
			<font size="2">/s/
		Richard B. Evans</font></div>
		</td>
		<td height="19">
		<p style="text-indent: 50px">
		 <font size="2">
		Director</font> </td>
	</tr>
	<tr>
		<td height="19" width="385">
		 <font size="2">
		Richard B. Evans</font> </td>
		<td height="19">&nbsp;</td>
	</tr>
	<tr>
		<td height="19" width="385">&nbsp;</td>
		<td height="19">&nbsp;</td>
	</tr>
	<tr>
		<td height="19" width="385">
		<div style="border-bottom: 1px solid #000000">
&nbsp;</div>
		</td>
		<td height="19">
		<p style="text-indent: 50px">
		 <font size="2">
		Director</font> </td>
	</tr>
	<tr>
		<td height="19" width="385">
		 <font size="2">
		Gordon D. Giffin</font> </td>
		<td height="19">&nbsp;</td>
	</tr>
	<tr>
		<td height="19" width="385">&nbsp;</td>
		<td height="19">&nbsp;</td>
	</tr>
	<tr>
		<td height="19" width="385">
		<div style="border-bottom: 1px solid #000000">
			<font size="2">/s/ Anthony F. Griffiths</font></div>
		</td>
		<td height="19">
		<p style="text-indent: 50px">
		 <font size="2">
		Director</font> </td>
	</tr>
	<tr>
		<td height="19" width="385">
		 <font size="2">Anthony F. Griffiths</font></td>
		<td height="19">&nbsp;</td>
	</tr>
	<tr>
		<td height="19" width="385">&nbsp;</td>
		<td height="19">&nbsp;</td>
	</tr>
	<tr>
		<td height="19" width="385">
		<div style="border-bottom: 1px solid #000000">
&nbsp;</div>
		</td>
		<td height="19">
		<p style="text-indent: 50px">
		 <font size="2">
		Director</font> </td>
	</tr>
	<tr>
		<td height="19" width="385">
		 <font size="2">
		Ruth R. Harkin</font> </td>
		<td height="19">&nbsp;</td>
	</tr>
	<tr>
		<td height="19" width="385">&nbsp;</td>
		<td height="19">&nbsp;</td>
	</tr>
	<tr>
		<td height="19" width="385">
		<div style="border-bottom: 1px solid #000000">
			<font size="2">/s/
		Lise Lachapelle</font></div>
		</td>
		<td height="19">
		<p style="text-indent: 50px">
		 <font size="2">
		Director</font> </td>
	</tr>
	<tr>
		<td height="19" width="385">
		 <font size="2">
		Lise Lachapelle</font> </td>
		<td height="19">&nbsp;</td>
	</tr>
	<tr>
		<td height="19" width="385">&nbsp;</td>
		<td height="19">&nbsp;</td>
	</tr>
	<tr>
		<td height="19" width="385">
		<div style="border-bottom: 1px solid #000000">
			<font size="2">/s/
		Gary J. Lukassen</font></div>
		</td>
		<td height="19">
		<p style="text-indent: 50px">
		 <font size="2">
		Director</font> </td>
	</tr>
	<tr>
		<td height="19" width="385">
		 <font size="2">
		Gary J. Lukassen</font> </td>
		<td height="19">&nbsp;</td>
	</tr>
	<tr>
		<td height="19" width="385">&nbsp;</td>
		<td height="19">&nbsp;</td>
	</tr>
	<tr>
		<td height="19" width="385">
		<div style="border-bottom: 1px solid #000000">
			<font size="2">/s/
		Paul Rivett</font> </div>
		</td>
		<td height="19">
		<p style="text-indent: 50px">
		 <font size="2">
		Director</font> </td>
	</tr>
	<tr>
		<td height="19" width="385">
		 <font size="2">
		Paul Rivett</font> </td>
		<td height="19">&nbsp;</td>
	</tr>
	<tr>
		<td height="19" width="385">&nbsp;</td>
		<td height="19">&nbsp;</td>
	</tr>
	<tr>
		<td height="19" width="385">
		<div style="border-bottom: 1px solid #000000">
			<font size="2">/s/ John A. Rolls</font></div>
		</td>
		<td height="19">
		<p style="text-indent: 50px">
		 <font size="2">
		Director</font> </td>
	</tr>
	<tr>
		<td height="19" width="385">
		 <font size="2">
			John A. Rolls</font> </td>
		<td height="19">&nbsp;</td>
	</tr>
	<tr>
		<td height="19" width="385">&nbsp;</td>
		<td height="19">&nbsp;</td>
	</tr>
	<tr>
		<td height="19" width="385">
		<div style="border-bottom: 1px solid #000000">
&nbsp;</div>
		</td>
		<td height="19">
		<p style="text-indent: 50px">
		 <font size="2">
		Director</font> </td>
	</tr>
	<tr>
		<td height="19" width="385">
		 <font size="2">
		Togo D. West, Jr.</font> </td>
		<td height="19">&nbsp;</td>
	</tr>
</table>
<p align="center"><font size="1">10</font></p>
<hr>
<p class="TitleCenterBU" style="page-break-before:always" align="center">
 <font size="2">INDEX TO EXHIBITS</font> </p>
<p class="TitleLeftU"><u> <font size="2">Exhibits</font> </u></p>
<table border="0" width="100%" cellspacing="0" cellpadding="0" bordercolor="#000000" id="table17">
	<tr>
		<td width="30" valign="top"> <font size="2">4.1</font> </td>
		<td> <font size="2">Second Amended and Restated
		Certificate of Incorporation of AbitibiBowater Inc. (incorporated by
		reference to Exhibit 3.1 to the Quarterly Report on Form 10-Q of
		AbitibiBowater Inc. for the quarter ended June 30, 2008, filed on August
		11, 2008).</font> </td>
	</tr>
	<tr>
		<td width="30" valign="top">&nbsp;</td>
		<td>&nbsp;</td>
	</tr>
	<tr>
		<td width="30" valign="top"> <font size="2">4.2</font> </td>
		<td> <font size="2">Amended and Restated By-laws of
		AbitibiBowater Inc. (incorporated by reference to Exhibit&nbsp;3.1 to Current
		Report on Form 8-K of AbitibiBowater Inc., filed on August 5, 2008).</font> </td>
	</tr>
	<tr>
		<td width="30" valign="top">&nbsp;</td>
		<td>&nbsp;</td>
	</tr>
	<tr>
		<td width="30" valign="top"> <font size="2">4.3&nbsp;</font> </td>
		<td> <font size="2">Abitibi Bowater Inc. Outside
		Director Deferred Compensation Plan (incorporated by reference to
		Exhibit 10.1 to the Quarterly Report on Form 10-Q of AbitibiBowater Inc.
		for the quarter ended September 30, 2008, filed on November 14, 2008).</font> </td>
	</tr>
	<tr>
		<td width="30" height="20" valign="top">&nbsp;</td>
		<td height="20">&nbsp;</td>
	</tr>
	<tr>
		<td width="30" valign="top"> <font size="2">5.1</font> </td>
		<td> <font size="2">Opinion of Counsel regarding the
		legality of the securities being registered.</font> </td>
	</tr>
	<tr>
		<td width="30" valign="top">&nbsp;</td>
		<td>&nbsp;</td>
	</tr>
	<tr>
		<td width="30" valign="top"> <font size="2">23.1</font> </td>
		<td> <font size="2">Consent of PricewaterhouseCoopers
		LLP.</font> </td>
	</tr>
	<tr>
		<td width="30" valign="top">&nbsp;</td>
		<td>&nbsp;</td>
	</tr>
	<tr>
		<td width="30" valign="top"> <font size="2">23.2</font> </td>
		<td> <font size="2">Consent of KPMG LLP.</font> </td>
	</tr>
	<tr>
		<td width="30" valign="top">&nbsp;</td>
		<td>&nbsp;</td>
	</tr>
	<tr>
		<td width="30" valign="top"> <font size="2">23.3&nbsp;</font> </td>
		<td> <font size="2">Consent of Counsel (included in
		Exhibit&nbsp;5.1).</font> </td>
	</tr>
	<tr>
		<td width="30" valign="top">&nbsp;</td>
		<td>&nbsp;</td>
	</tr>
	<tr>
		<td width="30" valign="top">
		 <font size="2">
		24.1&nbsp;&nbsp;</font> </td>
		<td>
		<font size="2">Power of Attorney (included on signature pages hereto).</font> </td>
	</tr>
</table>
<p align="center"><font size="1">11</font></p>

</body>

</html>
[{"type": "S-8", "sequence": "1", "filename": "forms8.htm", "description": "FORM S-8", "secsgml_size_bytes": 54508}]
{"company-data": {"conformed-name": "AbitibiBowater Inc.", "cik": "0001393066", "assigned-sic": "2621", "irs-number": "980526415", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-156145", "film-number": "081250444"}, "business-address": {"street1": "1155 METCALF STREET, SUITE 800", "city": "MONTREAL", "state": "A8", "zip": "H3B 5H2", "phone": "514-875-2160"}, "mail-address": {"street1": "1155 METCALF STREET, SUITE 800", "city": "MONTREAL", "state": "A8", "zip": "H3B 5H2"}}
As filed with the Securities and
As filed with the Securities and Exchange Commission on
	December 15, 2008
Registration No. 333-
UNITED
	STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C.  20549
____________________
Form S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
____________________
AbitibiBowater Inc.
(Exact name of Registrant as specified in its charter)
Delaware
(State or other jurisdiction of incorporation or organization)
98-0526415
(IRS Employer
Identification No.)
1155 Metcalfe Street, Suite 800
Montreal, Quebec
Canada H3B 5H2
(514) 875-2160
(Address, including zip code, of principal executive offices)
____________________
AbitibiBowater Inc. Outside Director Deferred Compensation Plan
(Full title of the plan)
____________________
The Corporation Trust Company
1209 Orange Street
Wilmington, Delaware 19801
(866) 809-1134
(Name of agent, including area code, for service)
____________________
COPIES TO:
AbitibiBowater Inc.
1155 Metcalfe Street, Suite 800
Montreal, Quebec
Canada  H3B 5H2
(212) 373-3000
Attention:
Jacques P. Vachon
Seyfarth Shaw LLP
131 South Dearborn
Suite 2400
Chicago, Illinois 60603
(312) 460-5000
Attention: Ameena Majid
CALCULATION OF REGISTRATION FEE
Title of Securities
to be Registered
Amount to be
Registered (1)
Proposed Maximum
Offering Price Per Share
Proposed Maximum
Aggregate Offering
Price
Amount of
Registration
Fee
Deferred Compensation Obligations (1)
30,000,000
$N/A
$30,000,000(2)
$1,179
(1)
The Deferred Compensation Obligations are unsecured obligations of
			AbitibiBowater Inc. to pay deferred compensation in the future in
			accordance with the terms of the AbitibiBowater Inc. Outside
			Director Deferred Compensation Plan.
(2)
The amount registered is based upon an estimate of the amount of
			compensation to be deferred by participants in the plan and is
			estimated solely for purposes of calculating the registration fee,
			and pursuant to Rule 457(h) under the Securities Act of 1933, as
			amended.
2
EXPLANATORY NOTE
Except as the context
otherwise requires, references to "we," "our," "us," "AbitibiBowater" and the
"Company" are to AbitibiBowater Inc. and its consolidated subsidiaries.
PART I
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
Item 1.   
Plan Information.
The document(s) containing the information specified in Part I of
Form S-8 will be sent or given to participants in the Plan as specified by Rule
428(b)(1) under the Securities Act.  Such documents are not being filed with the
Securities and Exchange Commission (the "SEC"), but constitute, along with the
documents incorporated by reference into this Registration Statement, a
prospectus that meets the requirements of Section 10(a) of the Securities Act.
Item 2.    Company Information
and Employee Plan Annual Information.
We will furnish without charge to each person to whom the
prospectus is delivered, upon the written or oral request of such person, a copy
of any and all of the documents incorporated by reference in Item 3 of Part II
of this Registration Statement, other than exhibits to such documents (unless
such exhibits are specifically incorporated by reference to the information that
is incorporated).  Those documents are incorporated by reference in the
Section 10(a) prospectus.  We will also furnish without charge to each person to
whom the prospectus is delivered, upon written or oral request, all other
documents required to be delivered to employees pursuant to Rule 428(b). 
Requests should be directed to AbitibiBowater Inc., 1155 Metcalfe Street, Suite
800, Montreal, Quebec, Canada H3B 5H2, Attention: Chief Legal Officer; Telephone
number (514) 875-2160.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3.    
 Incorporation of Documents by Reference
The following documents
filed with the SEC by us are incorporated by reference in this Registration
Statement:
1.
Amendment No. 1 to our Annual Report on Form 10-K/A for
		the fiscal year ended December 31, 2007 filed with the SEC on March 20,
		2008;
2.
The portions of our definitive
		Proxy Statement for the Annual Meeting of Stockholders held on June 5,
		2008 that have been incorporated into our Annual Report on Form 10-K, as
		amended;
3.
Our Quarterly Reports on Form 10-Q
		for the quarters ended March 31, 2008, June 30, 2008 and September 30,
		2008 filed with the SEC on May 12, 2008, August 11, 2008 and November
		14, 2008, respectively;
3
4.
Our Current Reports on Form 8-K,
		filed on February 14, 2008, as amended on February 15, 2008, February
		29, 2008, March 28, 2008, March 31, 2008, April 4, 2008, April 7, 2008,
		April 17, 2008, June 11, 2008, June 12, 2008, June 13, 2008, July 18,
		2008, August 5, 2008, August 15, 2008, October 17, 2008, November 6,
		2008, November 18, 2008 and December 4, 2008; and
5.
The description of our common
		stock contained in our Current Report on Form 8‑K12B filed with the SEC
		on October 29, 2007.
In addition, all reports
and documents filed with the SEC by us pursuant to Sections 13(a), 13(c), 14 or
15(d) of the Exchange Act subsequent to the date hereof and prior to the filing
of a post-effective amendment to this Registration Statement that indicates that
all securities offered hereby have been sold, or that deregisters all securities
then remaining unsold, shall be deemed to be incorporated by reference herein
and made a part hereof from the date of the filing of such documents.
Any statement contained
in this Registration Statement, in an amendment hereto or in a document
incorporated by reference herein shall be deemed to be modified or superseded
for purposes of this Registration Statement to the extent that a statement
contained herein or in any subsequently filed amendment to this Registration
Statement or in any document that also is incorporated by reference herein
modifies or supersedes such statement.  Any statement so modified or superseded
shall not be deemed, except as so modified or superseded, to constitute a part
of this Registration Statement.
Item 4.    Description of
Securities
The securities to be
offered under this Registration Statement are deferred compensation obligations
of the Company under the Plan.  The following description of the Deferred
Compensation Obligations is qualified in its entirety by reference to the
complete text of the Plan, which is incorporated by reference to Exhibit 10.1 to
the Quarterly Report on Form 10-Q of AbitibiBowater Inc. for the quarter ended
September 30, 2008, filed on November 14, 2008.
The Deferred Compensation
Obligations incurred by the Company under the Plan are purely   contractual,
unsecured general obligations of the Plan, and will rank equally with other
unsecured and unsubordinated indebtedness of the Company outstanding from time
to time.  The Plan is unfunded, and the Company is not required to set aside
assets to be used for payment of the Deferred Compensation Obligations.
Under the Plan, Directors
who are U.S. residents for tax purposes may elect to defer all or a portion of
their annual cash compensation for Board service into an interest-bearing cash
account and/or a deferred share unit account, subject to a 5% discount for
initial deferrals to the deferred share unit account.  Directors who are
Canadian residents for tax purposes may elect to defer all or a portion of their
annual cash compensation to the deferred share unit account only.  It is
intended that the provisions of the Plan comply with Section 409A of the
Internal Revenue Code.
Distributions generally will be made in a lump sum cash payment upon the
Director's separation from service or death, whichever is earlier, with payment
occurring by the end of the calendar
4
year in which the payment event occurs.  When
calculating the number of units to credit to or the amount of cash to distribute
from a Director's deferred share unit account, the fair market value of Company
stock will be determined by averaging the high and low trading prices of a share
of common stock during the five business days ending and including the relevant
valuation date.
Item 5.    Interests of
Named Experts and Counsel
Not applicable.
Item 6.    Indemnification
of Directors and Officers
Delaware law permits a
corporation to adopt a provision in its certificate of incorporation eliminating
or limiting the personal liability of a director, but not an officer in his or
her capacity as such, to the corporation or its stockholders for monetary
damages for breach of fiduciary duty as a director, except that such provision
shall not limit the liability of a director for (1) any breach of the director's
duty of loyalty to the corporation or its stockholders, (2) acts or omissions
not in good faith or that involve intentional misconduct or a knowing violation
of law, (3) liability under Section 174 of the Delaware General Corporation Law
for unlawful payment of dividends or stock purchases or redemptions, or (4) any
transaction from which the director derived an improper personal benefit.  The
Company's restated certificate of incorporation provides that no director of the
Company shall be personally liable to the Company or its stockholders for
monetary damages for breach of fiduciary duty as a director, except to the
extent such an exemption from liability or limitation thereof is not permitted
under the Delaware General Corporation Law.
Under
Delaware law, a corporation may indemnify any individual made a party or
threatened to be made a party to any type of proceeding, other than action by or
in the right of the corporation, because he or she is or was an officer,
director, employee or agent of the corporation or was serving at the request of
the corporation as an officer, director, employee or agent of another
corporation or entity, against expenses, judgments, fines and amounts paid in
settlement actually and reasonably incurred in connection with such proceeding:
(1) if he or she acted in good faith and in a manner he or she reasonably
believed to be in or not opposed to the best interests of the corporation; or
(2) in the case of a criminal proceeding, he or she had no reasonable cause to
believe that his or her conduct was unlawful.  A corporation may indemnify any
individual made a party or threatened to be made a party to any threatened,
pending or completed action or suit brought by or in the right of the
corporation because he or she was an officer, director, employee or agent of the
corporation, or is or was serving at the request of the corporation as a
director, officer, employee or agent of another corporation or other entity,
against expenses actually and reasonably incurred in connection with such action
or suit if he or she acted in good faith and in a manner he or she reasonably
believed to be in or not opposed to the best interests of the corporation,
provided that such indemnification will be denied if the individual is found
liable to the corporation unless, in such a case, the court determines the
person is nonetheless entitled to indemnification for such expenses.  A
corporation must indemnify a present or former director or officer who
successfully defends himself or herself in a proceeding to which he or she was a
party because he or she was a director or officer of the corporation against
expenses actually and reasonably incurred by him or her.  Expenses incurred by
an officer or director, or any employees or agents as deemed appropriate by the
Board of Directors, in defending civil or
5
criminal proceedings may
be paid by the corporation in advance of the final disposition of such
proceedings upon receipt of an undertaking by or on behalf of such director or
officer to repay such amount if it shall ultimately be determined that he or she
is not entitled to be indemnified by the corporation.  The Delaware law
regarding indemnification and expense advancement is not exclusive of any other
rights which may be granted by the Company's restated certificate of
incorporation or by-laws, a vote of stockholders or disinterested directors,
agreement or otherwise.
Under the Delaware
General Corporation Law, termination of any proceeding by conviction or upon a
plea of nolo contendere or its equivalent shall not, of itself, create a
presumption that such person is prohibited from being indemnified.
The Company's restated
certificate of incorporation and bylaws provide for the indemnification and
advancement of expenses to the fullest extent permitted by law of any individual
made, or threatened to be made, a party to an action, suit or proceeding,
whether civil, criminal, administrative or investigative, by reason of the fact
that he or she is or was a director or officer of the Company or is or was a
director or officer of the Company serving any other enterprise at the request
of the Company.  However, the Company will not indemnify a director or officer
who commences any proceeding (except for proceedings to enforce rights of
indemnification), unless the commencement of that proceeding was authorized or
consented to by the Board of Directors.
The
Company will assume and/or fulfill, as applicable, and will cause
Abitibi-Consolidated Inc. ("ACI") or Bowater Incorporated ("Bowater"), as
applicable, and/or their respective successors to fulfill and honor in all
respects their respective obligations pursuant to any indemnification agreements
between ACI or Bowater, as applicable, and their respective current or former
directors, officers or employees in effect immediately prior to October 29, 2007
(the "Effective Time"), and any indemnification provisions under ACI's bylaws,
Bowater's certificate of incorporation or Bowater's bylaws, each as in effect on
the date of the combination agreement.  The Company will also, subject to
certain conditions, pay expenses in advance of the final disposition of any
applicable action, suit or proceeding to each such indemnified party to the
fullest extent permitted under such documents and applicable law.  The Company
will cause ACI and Bowater and/or their respective successors to not amend,
repeal or otherwise modify the provisions with respect to exculpation and
indemnification contained in ACI's bylaws, Bowater's certificate of
incorporation or Bowater's bylaws as in effect on the date of the combination
agreement for a period of six years from the Effective Time in any manner that
would adversely affect the rights under such documents of individuals who,
immediately prior to the Effective Time, were directors or officers of ACI or
Bowater, as applicable, unless such modification is required by law.  For a
period of six years after the Effective Time, the Company will, or will cause
ACI, Bowater and/or their respective successors to, maintain in effect, if
available, directors' and officers' liability insurance covering those persons
who are currently covered by ACI's or Bowater's, as applicable, directors' and
officers' liability insurance policy with respect to claims arising from actions
or omissions that occurred on or before the Effective Time (including in
connection with the combination agreement and the transactions contemplated by
the combination agreement and the transactions contemplated hereby) on terms no
less favorable to the beneficiaries of such policies than those applicable to
persons covered as of the date of the combination agreement.
6
Item 7.    
 Exemption from Registration Claimed
Not applicable.
Item 8.    
 Exhibits
Exhibits
4.1
Second Amended and Restated
		Certificate of Incorporation of AbitibiBowater Inc. (incorporated by
		reference to Exhibit 3.1 to the Quarterly Report on Form 10-Q of
		AbitibiBowater Inc. for the quarter ended June 30, 2008, filed on August
		11, 2008).
4.2
Amended and Restated By-laws of
		AbitibiBowater Inc. (incorporated by reference to Exhibit 3.1 to Current
		Report on Form 8-K of AbitibiBowater Inc., filed on August 5, 2008).
4.3
AbitibiBowater Inc. Outside
		Director Deferred Compensation Plan (incorporated by reference to
		Exhibit 10.1 to the Quarterly Report on Form 10-Q of AbitibiBowater Inc.
		for the quarter ended September 30, 2008, filed on November 14, 2008).
5.1
Opinion of Counsel regarding the
		legality of the securities being registered.
23.1
Consent of PricewaterhouseCoopers
		LLP.
23.2
Consent of KPMG LLP.
23.3
Consent of Counsel (included in
		Exhibit 5.1).
24.1
Power of Attorney (included on
		signature pages hereto).
Item 9.    
 Undertakings
(a)
The undersigned registrant hereby
		undertakes:
1.
To file
		during any period in which offers or sales are being made, a
		post-effective amendment to this registration statement:
(i)
to include any
		prospectus required by Section 10(a)(3) of the Securities Act;
(ii)
to reflect in the prospectus any facts or events arising
		after the effective date of the registration statement (or the most
		recent post-effective amendment thereof) which, individually or in the
		aggregate, represent a fundamental change in the information set forth
		in the registration statement.  Notwithstanding the foregoing, any
		increase or decrease in the volume of securities offered (if the total
		dollar value of securities offered would not exceed that which was
		registered) and any deviation from the low or high end of the estimated
		maximum offering range may be reflected in the form of prospectus filed
		with the SEC pursuant to Rule
7
424(b) if, in the aggregate, the changes in volume and
		price represent no more than a 20% change in the maximum aggregate
		offering price set forth in the "Calculation of Registration Fee" table
		in the effective registration statement; and
(iii)
to include any material information with respect to the
		plan of distribution not previously disclosed in the registration
		statement or any material change to such information in the registration
		statement;
Provided, however, that,
paragraphs 1(i) and 1(ii) do not apply if the information required to be
		included in a post-effective amendment by those paragraphs is contained
		in periodic reports filed with or furnished to the SEC by us pursuant to
		Section 13 or Section 15(d) of the Exchange Act that are incorporated by
		reference in the registration statement.
2.
That, for
		the purpose of determining any liability under the Securities Act, each
		such post-effective amendment shall be deemed to be a new registration
		statement relating to the securities offered therein, and the offering
		of such securities at that time shall be deemed to be the initial bona
		fide offering thereof.
3.
To remove
		from registration by means of a post-effective amendment any of the
		securities being registered hereby which remain unsold at the
		termination of the offering.
(b)
The
		undersigned registrant hereby undertakes that, for the purposes of
		determining any liability under the Securities Act, each filing of the
		registrant's annual report pursuant to Section 13(a) or Section 15(d) of
		the Exchange Act that is incorporated by reference in the registration
		statement shall be deemed to be a new registration statement relating to
		the securities offered therein, and the offering of such securities at
		that time shall be deemed to be the initial bona fide offering thereof.
(c)
Insofar
		as indemnification for liabilities arising under the Securities Act may
		be permitted to directors, officers and controlling persons of the
		registrant pursuant to the foregoing provisions, or otherwise, the
		registrant has been advised that in the opinion of the SEC such
		indemnification is against public policy as expressed in the Securities
		Act and is, therefore, unenforceable.  In the event that a claim for
		indemnification against such liabilities (other than the payment by the
		registrant of expenses incurred or paid by a director, officer or
		controlling person of the registrant in the successful defense of any
		action, suit or proceeding) is asserted by such director, officer or
		controlling person in connection with the securities being registered,
		the registrant will, unless in the opinion of its counsel the matter has
		been settled by controlling precedent, submit to a court of appropriate
		jurisdiction the question whether such indemnification by it is against
		public policy as expressed in the Securities Act and will be governed by
		the final adjudication of such issue.
8
SIGNATURES
Pursuant to the
requirements of the Securities Act, the registrant certifies that it has
reasonable grounds to believe that it meets all of the requirements for filing
on Form S-8 and has duly caused this registration statement to be signed on its
behalf by the undersigned, thereunto duly authorized, in the City of Montreal,
Province of Quebec, Canada, on December 15, 2008.
ABITIBIBOWATER INC.
By:
/s/ David J. Paterson
Name:
David J. Paterson
Title:
President and Chief
		Executive Officer
POWER
OF ATTORNEY
KNOW ALL PERSONS BY THESE PRESENTS, that each individual whose
signature appears below hereby constitutes and appoints each of David J.
Paterson and William G. Harvey, acting singly, his or her true and lawful agent,
proxy and attorney-in-fact, with full power of substitution and resubstitution,
for him or her and in his or her name, place and stead, in any and all
capacities, to (i) act on, sign and file with the Securities and Exchange
Commission any and all amendments (including post-effective amendments) to this
registration statement together with all schedules and exhibits thereto, (ii)
act on, sign and file such certificates, instruments, agreements and other
documents as may be necessary or appropriate in connection therewith, (iii) act
on and file any supplement to any prospectus included in this registration
statement or any such amendment, and (iv) take any and all actions which may be
necessary or appropriate in connection therewith, granting unto such agents,
proxies and attorneys-in-fact, and each of them, full power and authority to do
and perform each and every act and thing necessary or appropriate to be done, as
fully for all intents and purposes as he might or could do in person, hereby
approving, ratifying and confirming all that such agents, proxies and
attorneys-in-fact or any of their substitutes may lawfully do or cause to be
done by virtue thereof.
Pursuant to the requirements of the Securities Act, this
registration statement has been signed below on December 15, 2008, by the
following persons in the capacities indicated.
SIGNATURE
TITLE
/s/ David J. Paterson
President and Chief Executive Officer
David J. Paterson
(Principal Executive Officer)
/s/ John W. Weaver
Chairman
John W. Weaver
9
SIGNATURE
TITLE
/s/
		William G. Harvey
Senior Vice President and Chief Financial Officer
William G. Harvey
(Principal Financial and Accounting Officer)
/s/ John Q. Anderson
Director
John Q. Anderson
/s/
		Jacques Bougie
Director
Jacques Bougie
/s/ William E. Davis
Director
William E. Davis
/s/
		Richard B. Evans
Director
Richard B. Evans
Director
Gordon D. Giffin
/s/ Anthony F. Griffiths
Director
Anthony F. Griffiths
Director
Ruth R. Harkin
/s/
		Lise Lachapelle
Director
Lise Lachapelle
/s/
		Gary J. Lukassen
Director
Gary J. Lukassen
/s/
		Paul Rivett
Director
Paul Rivett
/s/ John A. Rolls
Director
John A. Rolls
Director
Togo D. West, Jr.
10
INDEX TO EXHIBITS
Exhibits
4.1
Second Amended and Restated
		Certificate of Incorporation of AbitibiBowater Inc. (incorporated by
		reference to Exhibit 3.1 to the Quarterly Report on Form 10-Q of
		AbitibiBowater Inc. for the quarter ended June 30, 2008, filed on August
		11, 2008).
4.2
Amended and Restated By-laws of
		AbitibiBowater Inc. (incorporated by reference to Exhibit 3.1 to Current
		Report on Form 8-K of AbitibiBowater Inc., filed on August 5, 2008).
4.3
Abitibi Bowater Inc. Outside
		Director Deferred Compensation Plan (incorporated by reference to
		Exhibit 10.1 to the Quarterly Report on Form 10-Q of AbitibiBowater Inc.
		for the quarter ended September 30, 2008, filed on November 14, 2008).
5.1
Opinion of Counsel regarding the
		legality of the securities being registered.
23.1
Consent of PricewaterhouseCoopers
		LLP.
23.2
Consent of KPMG LLP.
23.3
Consent of Counsel (included in
		Exhibit 5.1).
24.1
Power of Attorney (included on signature pages hereto).
11