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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: center; LINE-HEIGHT: 11.4pt">As filed with the Securities and Exchange Commission on January 16, 2018</div>

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 Registration No. 333-</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-WEIGHT: bold; TEXT-ALIGN: center; PADDING-TOP: 1pt; LINE-HEIGHT: 11.4pt">UNITED STATES</div>

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<div style="FONT-SIZE: 10pt; MARGIN-BOTTOM: 3pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: center; LINE-HEIGHT: 11.4pt">Washington, D.C. 20549</div>

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 _________________________</div>

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<div style="FONT-SIZE: 10pt; MARGIN-BOTTOM: 3pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: center; LINE-HEIGHT: 11.4pt">REGISTRATION STATEMENT<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif"><br>
</font>UNDER<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif"><br>
</font> THE SECURITIES ACT OF 1933</div>

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 _________________________</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-WEIGHT: bold; TEXT-ALIGN: center; LINE-HEIGHT: 11.4pt">EXFO INC.</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: center; LINE-HEIGHT: 11.4pt">(Exact name of registrant as specified in its charter)</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-WEIGHT: bold; TEXT-ALIGN: center; LINE-HEIGHT: 11.4pt; TEXT-INDENT: 1.5pt">Canada</div>
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<td style="WIDTH: 7.14%; VERTICAL-ALIGN: bottom">&#160;</td>
<td style="WIDTH: 44.65%; VERTICAL-ALIGN: bottom">
<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-WEIGHT: bold; TEXT-ALIGN: center; LINE-HEIGHT: 11.4pt; TEXT-INDENT: 1.5pt">98-0131231</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: center; LINE-HEIGHT: 11.4pt; TEXT-INDENT: 1.5pt">(State or other jurisdiction of incorporation or organization)</div>
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<td style="WIDTH: 7.14%; VERTICAL-ALIGN: bottom">&#160;</td>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: center; LINE-HEIGHT: 11.4pt; TEXT-INDENT: 1.5pt">(I.R.S. Employer Identification No.)</div>
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</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-WEIGHT: bold; TEXT-ALIGN: center; LINE-HEIGHT: 11.4pt">400 Godin Avenue<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif"><br>
</font>Quebec, Quebec<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif"><br>
</font>Canada G1M 2K2<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif"><br>
</font> +1 (418) 683-0211</div>

<div style="FONT-SIZE: 10pt; MARGIN-BOTTOM: 3pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: center; LINE-HEIGHT: 11.4pt">(Address, Including Zip Code, and Telephone Number,<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif"><br>
</font> including Area Code, of Registrant's Principal Executive Offices)</div>

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 _____________________________</div>

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<div style="FONT-SIZE: 10pt; MARGIN-BOTTOM: 3pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-WEIGHT: bold; TEXT-ALIGN: center; LINE-HEIGHT: 11.4pt">EXFO INC. LONG-TERM INCENTIVE PLAN</div>

<div style="FONT-SIZE: 10pt; MARGIN-BOTTOM: 3pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: center; LINE-HEIGHT: 11.4pt"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-WEIGHT: bold">EXFO INC. DEFERRED SHARE UNIT PLAN FOR THE MEMBERS OF THE BOARD OF DIRECTORS</font><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif"><br>
</font> (Full title of the plan)</div>

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 ______________________________</div>

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<div style="FONT-SIZE: 10pt; MARGIN-BOTTOM: 3pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: center; LINE-HEIGHT: 11.4pt"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-WEIGHT: bold">CT Corporation System</font><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif"><br>
</font><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-WEIGHT: bold">111 Eighth Avenue</font><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif"><br>
</font><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-WEIGHT: bold">New York, New York&#160; 10011</font><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif"><br>
</font><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-WEIGHT: bold">(212) 894-8940</font><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif"><br>
</font>(Name and Address, including Zip Code,<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif"><br>
</font> and Telephone Number, including Area Code of Agent For Service)</div>

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 _______________________________</div>

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</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-STYLE: italic; TEXT-ALIGN: center; LINE-HEIGHT: 11.4pt">Copies to:</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-WEIGHT: bold; TEXT-ALIGN: center; LINE-HEIGHT: 11.4pt">Brian P. Lenihan, Esq.<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif"><br>
</font>Choate, Hall &amp; Stewart LLP<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif"><br>
</font>Two International Place<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif"><br>
</font> Boston, Massachusetts 02110</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-WEIGHT: bold; TEXT-ALIGN: center; LINE-HEIGHT: 11.4pt">USA<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif"><br>
</font> (617) 248-5000</div>

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</div>

<div style="LINE-HEIGHT: 11.4pt">&#160;</div>

<div style="LINE-HEIGHT: 11.4pt">&#160;</div>

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<div id="DSPFPageNumberArea" style="TEXT-ALIGN: center"><font id="DSPFPageNumber" style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-WEIGHT: normal; FONT-STYLE: normal">II-1</font></div>

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<hr style="BORDER-LEFT-WIDTH: 0px; HEIGHT: 2px; BORDER-RIGHT-WIDTH: 0px; WIDTH: 100%; BORDER-BOTTOM-WIDTH: 0px; COLOR: #000000; CLEAR: both; MARGIN: 4px 0px; BORDER-TOP-WIDTH: 0px; BACKGROUND-COLOR: #000000" noshade="noshade">
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 &#160;</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: justify; LINE-HEIGHT: 11.4pt; TEXT-INDENT: 36pt">Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange&#160;Act.</div>

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<table id="zca933ab461914c58bdea3e9d00523544" style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; WIDTH: 100%" cellspacing="0" cellpadding="0" border="0">
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<div>Large accelerated filer&#160;&#160; &#9744;</div>
</td>
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<div>&#160;</div>
</td>
<td style="WIDTH: 40%">
<div>Accelerated filer&#160;&#160; &#9746;</div>
</td>
</tr>

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<td style="WIDTH: 50%">
<div>Non-accelerated filer&#160;&#160;&#160; &#160;&#9744; <font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif">(Do not check if a smaller reporting company)</font></div>
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<div>&#160;</div>
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<td style="WIDTH: 40%">
<div>Smaller reporting company&#160;&#160; &#9744;</div>
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<div>&#160;</div>
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<td style="WIDTH: 10%">
<div>&#160;</div>
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<div>Emerging growth company&#160;&#160; &#9744;</div>
</td>
</tr>
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</div>

<div style="LINE-HEIGHT: 11.4pt">&#160;</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: justify; LINE-HEIGHT: 11.4pt; MARGIN-RIGHT: 1.8pt; TEXT-INDENT: 36pt">If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act.</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-WEIGHT: bold; TEXT-ALIGN: center; LINE-HEIGHT: 11.4pt">CALCULATION OF REGISTRATION FEE</div>

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<div style="LINE-HEIGHT: 0pt">&#160;</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; MARGIN-TOP: 6pt; FONT-WEIGHT: bold; TEXT-ALIGN: center; LINE-HEIGHT: 11.4pt">Title of Each Class of<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif"><br>
</font> Securities to be Registered</div>
</td>
<td style="BORDER-TOP: #000000 4px double; BORDER-RIGHT: #000000 2px solid; WIDTH: 14%; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #000000 2px solid; BORDER-LEFT: #000000 2px solid">
<div style="LINE-HEIGHT: 0pt">&#160;</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; MARGIN-TOP: 6pt; FONT-WEIGHT: bold; TEXT-ALIGN: center; LINE-HEIGHT: 11.4pt">Amount to be<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif"><br>
</font> Registered</div>
</td>
<td style="BORDER-TOP: #000000 4px double; BORDER-RIGHT: #000000 2px solid; WIDTH: 20.87%; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #000000 2px solid; BORDER-LEFT: #000000 2px solid">
<div style="LINE-HEIGHT: 0pt">&#160;</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; MARGIN-TOP: 6pt; FONT-WEIGHT: bold; TEXT-ALIGN: center; LINE-HEIGHT: 11.4pt">Proposed Maximum<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif"><br>
</font>Offering Price<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif"><br>
</font> Per Share (3)</div>
</td>
<td style="BORDER-TOP: #000000 4px double; BORDER-RIGHT: #000000 2px solid; WIDTH: 19.97%; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #000000 2px solid; BORDER-LEFT: #000000 2px solid">
<div style="LINE-HEIGHT: 0pt">&#160;</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; MARGIN-TOP: 6pt; FONT-WEIGHT: bold; TEXT-ALIGN: center; LINE-HEIGHT: 11.4pt">Proposed Maximum<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif"><br>
</font>Aggregate Offering<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif"><br>
</font> Price (3)</div>
</td>
<td style="BORDER-TOP: #000000 4px double; BORDER-RIGHT: #000000 2px solid; WIDTH: 16.69%; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #000000 2px solid; BORDER-LEFT: #000000 2px solid">
<div style="LINE-HEIGHT: 0pt">&#160;</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; MARGIN-TOP: 6pt; FONT-WEIGHT: bold; TEXT-ALIGN: center; LINE-HEIGHT: 11.4pt">Amount of<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif"><br>
</font> Registration Fee</div>
</td>
</tr>

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<td style="BORDER-TOP: #000000 2px solid; BORDER-RIGHT: #000000 2px solid; WIDTH: 28%; VERTICAL-ALIGN: top; BORDER-BOTTOM: #000000 2px solid; BORDER-LEFT: #000000 2px solid">
<div style="LINE-HEIGHT: 0pt">&#160;</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; MARGIN-TOP: 6pt; TEXT-ALIGN: left; LINE-HEIGHT: 11.4pt">&#160; Subordinate voting shares,&#160;without par value</div>
</td>
<td style="BORDER-TOP: #000000 2px solid; BORDER-RIGHT: #000000 2px solid; WIDTH: 14%; VERTICAL-ALIGN: top; BORDER-BOTTOM: #000000 2px solid; BORDER-LEFT: #000000 2px solid">
<div style="LINE-HEIGHT: 0pt">&#160;</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; MARGIN-TOP: 6pt; TEXT-ALIGN: center; LINE-HEIGHT: 11.4pt">5,486,740 (1)(2)</div>
</td>
<td style="BORDER-TOP: #000000 2px solid; BORDER-RIGHT: #000000 2px solid; WIDTH: 20.87%; VERTICAL-ALIGN: top; BORDER-BOTTOM: #000000 2px solid; BORDER-LEFT: #000000 2px solid">
<div style="LINE-HEIGHT: 0pt">&#160;</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; MARGIN-TOP: 6pt; TEXT-ALIGN: center; LINE-HEIGHT: 11.4pt">U.S.$4.38</div>
</td>
<td style="BORDER-TOP: #000000 2px solid; BORDER-RIGHT: #000000 2px solid; WIDTH: 19.97%; VERTICAL-ALIGN: top; BORDER-BOTTOM: #000000 2px solid; BORDER-LEFT: #000000 2px solid">
<div style="LINE-HEIGHT: 0pt">&#160;</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; MARGIN-TOP: 6pt; TEXT-ALIGN: center; LINE-HEIGHT: 11.4pt">U.S.$24,031,921</div>
</td>
<td style="BORDER-TOP: #000000 2px solid; BORDER-RIGHT: #000000 2px solid; WIDTH: 16.69%; VERTICAL-ALIGN: top; BORDER-BOTTOM: #000000 2px solid; BORDER-LEFT: #000000 2px solid">
<div style="LINE-HEIGHT: 0pt">&#160;</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; MARGIN-TOP: 6pt; TEXT-ALIGN: center; LINE-HEIGHT: 11.4pt">U.S.$2,991.90</div>
</td>
</tr>
</table>

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</div>

<div>
<table id="zfdbee8d607af4b29b39686d5de46817c" class="DSPFListTable" style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; WIDTH: 100%" cellspacing="0" cellpadding="0">
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<td style="WIDTH: 23.75pt; VERTICAL-ALIGN: top; align: right">
<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left; LINE-HEIGHT: 11.4pt">(1)</div>
</td>
<td style="WIDTH: auto; VERTICAL-ALIGN: top">
<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: justify; LINE-HEIGHT: 11.4pt">Represents 5,486,740 additional shares issuable pursuant to the EXFO Inc. Long-Term Incentive Plan and the EXFO Inc. Deferred Share Unit Plan for the Members of the Board of Directors.</div>
</td>
</tr>
</table>
</div>

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</div>

<div>
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<tr>
<td style="WIDTH: 23.75pt; VERTICAL-ALIGN: top; align: right">
<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left; LINE-HEIGHT: 11.4pt">(2)</div>
</td>
<td style="WIDTH: auto; VERTICAL-ALIGN: top">
<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: justify; LINE-HEIGHT: 11.4pt">This Registration Statement shall, in accordance with Rule 416 under the Securities Act of 1933, as amended, be deemed to cover such additional shares as may be issued to prevent dilution resulting from stock splits, stock dividends or similar transactions.</div>
</td>
</tr>
</table>
</div>

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</div>

<div>
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<tr>
<td style="WIDTH: 23.75pt; VERTICAL-ALIGN: top; align: right">
<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left; LINE-HEIGHT: 11.4pt">(3)</div>
</td>
<td style="WIDTH: auto; VERTICAL-ALIGN: top">
<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: justify; LINE-HEIGHT: 11.4pt">Estimated solely for the purpose of computing the registration fee in accordance with Rule&#160;457(c) and 457(h) of the Securities Act of 1933, as amended, and based on the average of the high and the low prices of the subordinate voting shares reported on the Nasdaq National Market on January 8, 2017.</div>
</td>
</tr>
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<div>&#160;</div>

<div>&#160;</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-WEIGHT: bold; TEXT-ALIGN: center; MARGIN-LEFT: 14.4pt; LINE-HEIGHT: 11.4pt">EXPLANATORY NOTE</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: justify; LINE-HEIGHT: 11.4pt; TEXT-INDENT: 36pt">Pursuant to General Instruction&#160;E of Form&#160;S-8, EXFO Inc. (the "Registrant"), is filing this registration statement with respect to the<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-WEIGHT: bold">&#160;</font>issuance of 5,486,740 additional shares issuable under the EXFO Inc. Long-Term Incentive Plan and the EXFO Inc. Deferred Share Unit Plan for the Members of the Board of Directors (the&#160;"Plans"). The Corporation's Board of Directors and shareholders approved this increase. Pursuant to and as&#160;permitted by General Instruction E to Form S-8, this registration statement on Form S-8 hereby incorporates by&#160;reference the contents of the Registrant's registration statements on Form S-8 filed on June 29, 2004 (File No. 333-116945) and June 28, 2001 (File No.&#160;333-64004).</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-WEIGHT: bold; TEXT-ALIGN: center; LINE-HEIGHT: 11.4pt">SIGNATURES</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: justify; LINE-HEIGHT: 11.4pt; TEXT-INDENT: 36pt">Pursuant to the requirements of the Securities Act of 1933, as amended, 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 Quebec, Province of Quebec, Canada, on January 16, 2018.</div>

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<div style="TEXT-ALIGN: left; MARGIN-LEFT: 324pt; LINE-HEIGHT: 11.4pt"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif">EXFO INC.<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif"><br>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left; MARGIN-LEFT: 324pt; LINE-HEIGHT: 11.4pt">By:<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif"><u>&#160;</u></font><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-STYLE: italic"><u>/s/ Germain Lamonde</u></font></div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-WEIGHT: bold; TEXT-ALIGN: center; LINE-HEIGHT: 11.4pt">POWER OF ATTORNEY</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: justify; LINE-HEIGHT: 11.4pt; TEXT-INDENT: 36pt">We, the undersigned, officers and directors of EXFO Inc. hereby severally constitute Germain Lamonde, Executive Chairman of the Board and Pierre Plamondon, Chief Financial Officer, or any one of them, with full power to act without the other, our true and lawful attorneys, with full power to sign for us and in our names in the capacities indicated below, any and all amendments, including post-effective amendments, to this Registration Statement, and generally do all such things in our name and behalf in such capacities to enable EXFO Inc. to comply with the applicable provisions of the Securities Act of 1933, as amended, and all requirements of the Securities and Exchange Commission, and we hereby ratify and confirm our signatures as they may be signed by our said attorneys to any and all such amendments.</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: justify; LINE-HEIGHT: 11.4pt; TEXT-INDENT: 36pt">Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration Statement on Form S-8 has been signed by the following persons in the capacities indicated on January 16, 2018:</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-STYLE: italic; TEXT-ALIGN: left; LINE-HEIGHT: 11.4pt">/s/ Pierre Plamondon</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-STYLE: italic; TEXT-ALIGN: left; LINE-HEIGHT: 11.4pt">/s/ Germain Lamonde</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-STYLE: italic; TEXT-ALIGN: left; LINE-HEIGHT: 11.4pt">/s/ Angela Logothetis</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-STYLE: italic; TEXT-ALIGN: left; LINE-HEIGHT: 11.4pt">/s/ Randy E. Tornes</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left; LINE-HEIGHT: 11.4pt">Authorized Representative in the United States:</div>

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<div style="TEXT-ALIGN: left; LINE-HEIGHT: 11.4pt"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif">EXFO America Inc.<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif"><br>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left; LINE-HEIGHT: 11.4pt">By: <font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-STYLE: italic"><u>/s/ Germain Lamonde</u></font><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif"><br>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; MARGIN-TOP: 12pt; TEXT-ALIGN: left; LINE-HEIGHT: 11.4pt">4.1</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; MARGIN-TOP: 12pt; TEXT-ALIGN: left; LINE-HEIGHT: 11.4pt">EXFO Inc. Long-Term Incentive Plan*</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; MARGIN-TOP: 12pt; COLOR: #000000; TEXT-ALIGN: left; LINE-HEIGHT: 11.4pt">4.2</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; MARGIN-TOP: 12pt; TEXT-ALIGN: left; LINE-HEIGHT: 11.4pt">EXFO Inc. Deferred Share Unit Plan for the Members of the Board of Directors Plan*</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; MARGIN-TOP: 12pt; TEXT-ALIGN: left; LINE-HEIGHT: 11.4pt">5.1</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; MARGIN-TOP: 12pt; TEXT-ALIGN: left; LINE-HEIGHT: 11.4pt">Opinion of Fasken Martineau DuMoulin LLP regarding the legality of the securities being registered</div>
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 * Incorporated by reference from Form 20-F on November 24, 2017 (File No. 000-30895)</div>

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[{"type": "S-8", "sequence": "1", "filename": "forms-8-2018-12-15.htm", "description": "FORM S-8 2018-01-15", "secsgml_size_bytes": 42818}]
{"company-data": {"conformed-name": "EXFO INC.", "cik": "0001116284", "assigned-sic": "3825", "irs-number": "980131231", "state-of-incorporation": "A8", "fiscal-year-end": "0831"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-222555", "film-number": "18527688"}, "business-address": {"street1": "400 GODIN AVENUE", "city": "QUEBEC CITY", "state": "A8", "zip": "G1M 2K2", "phone": "418-683-0211"}, "mail-address": {"street1": "400 GODIN AVENUE", "city": "QUEBEC CITY", "state": "A8", "zip": "G1M 2K2"}, "former-company": {"former-conformed-name": "EXFO ELECTRO OPTICAL ENGINEERING INC", "date-changed": "20000607"}}
As filed with the Securities and Exchange Commission on January 16, 2018
Registration No. 333-
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
_________________________
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
_________________________
EXFO INC.
(Exact name of registrant as specified in its charter)
Canada
98-0131231
(State or other jurisdiction of incorporation or organization)
(I.R.S. Employer Identification No.)
400 Godin Avenue
Quebec, Quebec
Canada G1M 2K2
+1 (418) 683-0211
(Address, Including Zip Code, and Telephone Number,
including Area Code, of Registrant's Principal Executive Offices)
_____________________________
EXFO INC. LONG-TERM INCENTIVE PLAN
EXFO INC. DEFERRED SHARE UNIT PLAN FOR THE MEMBERS OF THE BOARD OF DIRECTORS
(Full title of the plan)
______________________________
CT Corporation System
111 Eighth Avenue
New York, New York  10011
(212) 894-8940
(Name and Address, including Zip Code,
and Telephone Number, including Area Code of Agent For Service)
_______________________________
Copies to:
Brian P. Lenihan, Esq.
Choate, Hall & Stewart LLP
Two International Place
Boston, Massachusetts 02110
USA
(617) 248-5000
________________________________
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Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act.
Large accelerated filer   ☐
Accelerated filer   ☒
Non-accelerated filer     ☐
(Do not check if a smaller reporting company)
Smaller reporting company   ☐
Emerging growth company   ☐
If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act.
CALCULATION OF REGISTRATION FEE
Title of Each Class of
Securities to be Registered
Amount to be
Registered
Proposed Maximum
Offering Price
Per Share (3)
Proposed Maximum
Aggregate Offering
Price (3)
Amount of
Registration Fee
Subordinate voting shares, without par value
5,486,740 (1)(2)
U.S.$4.38
U.S.$24,031,921
U.S.$2,991.90
(1)
Represents 5,486,740 additional shares issuable pursuant to the EXFO Inc. Long-Term Incentive Plan and the EXFO Inc. Deferred Share Unit Plan for the Members of the Board of Directors.
(2)
This Registration Statement shall, in accordance with Rule 416 under the Securities Act of 1933, as amended, be deemed to cover such additional shares as may be issued to prevent dilution resulting from stock splits, stock dividends or similar transactions.
(3)
Estimated solely for the purpose of computing the registration fee in accordance with Rule 457(c) and 457(h) of the Securities Act of 1933, as amended, and based on the average of the high and the low prices of the subordinate voting shares reported on the Nasdaq National Market on January 8, 2017.
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EXPLANATORY NOTE
Pursuant to General Instruction E of Form S-8, EXFO Inc. (the "Registrant"), is filing this registration statement with respect to the
issuance of 5,486,740 additional shares issuable under the EXFO Inc. Long-Term Incentive Plan and the EXFO Inc. Deferred Share Unit Plan for the Members of the Board of Directors (the "Plans"). The Corporation's Board of Directors and shareholders approved this increase. Pursuant to and as permitted by General Instruction E to Form S-8, this registration statement on Form S-8 hereby incorporates by reference the contents of the Registrant's registration statements on Form S-8 filed on June 29, 2004 (File No. 333-116945) and June 28, 2001 (File No. 333-64004).
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SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, as amended, 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 Quebec, Province of Quebec, Canada, on January 16, 2018.
EXFO INC.
By:
/s/ Germain Lamonde
Name:  Germain Lamonde
Title:  Executive Chairman of the Board
POWER OF ATTORNEY
We, the undersigned, officers and directors of EXFO Inc. hereby severally constitute Germain Lamonde, Executive Chairman of the Board and Pierre Plamondon, Chief Financial Officer, or any one of them, with full power to act without the other, our true and lawful attorneys, with full power to sign for us and in our names in the capacities indicated below, any and all amendments, including post-effective amendments, to this Registration Statement, and generally do all such things in our name and behalf in such capacities to enable EXFO Inc. to comply with the applicable provisions of the Securities Act of 1933, as amended, and all requirements of the Securities and Exchange Commission, and we hereby ratify and confirm our signatures as they may be signed by our said attorneys to any and all such amendments.
Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration Statement on Form S-8 has been signed by the following persons in the capacities indicated on January 16, 2018:
Signatures
Title
/s/ Philippe Morin
Philippe Morin
Director and Chief Executive Officer* (Principal Executive Officer)
/s/ Pierre Plamondon
Pierre Plamondon, CPA
Chief Financial Officer and Vice-President, Finance (Principal Financial and Accounting Officer)
/s/ Germain Lamonde
Germain Lamonde
Executive Chairman of the Board*
/s/ François Côté
François Côté
Director*
/s/ Angela Logothetis
Angela Logothetis
Director*
/s/ Claude Séguin
Claude Séguin
Director*
/s/ Randy E. Tornes
Randy E. Tornes
Director*
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Authorized Representative in the United States:
EXFO America Inc.
By:
/s/ Germain Lamonde
Name:  Germain Lamonde
Title:  Director
__________________
*
The EXFO Inc. Long-Term Incentive Plan and the EXFO Inc. Deferred Share Unit Plan for the Members of the Board of Directors, under which the Shares being registered pursuant to this Registration Statement are issuable, are subject to administration by the Board of Directors of the Registrant.
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EXHIBIT NO.
DESCRIPTION OF EXHIBIT
4.1
EXFO Inc. Long-Term Incentive Plan*
4.2
EXFO Inc. Deferred Share Unit Plan for the Members of the Board of Directors Plan*
5.1
Opinion of Fasken Martineau DuMoulin LLP regarding the legality of the securities being registered
23.1
Consent of PricewaterhouseCoopers LLP
23.2
Consent of Fasken Martineau DuMoulin LLP (contained in Exhibit 5.1)
24.1
Powers of attorney (included on the signature page)
-------------------------------------
* Incorporated by reference from Form 20-F on November 24, 2017 (File No. 000-30895)
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