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  <TITLE>Form S-8 Cognos</TITLE>
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  <H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>As filed with the
  Securities and Exchange Commission on August &nbsp;&nbsp;&nbsp;, 2004 </FONT></H1>
  
  <P ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>Registration No. 333-____ </B></FONT></P>
  
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  <H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=4>UNITED STATES<BR>
  SECURITIES AND
  EXCHANGE COMMISSION</FONT><BR>
  <FONT FACE="Times New Roman, Times, Serif" SIZE=4>WASHINGTON,
  D.C.&nbsp;&nbsp;20549</FONT><BR>
  _________________ <BR>
  
  <BR>
  <FONT FACE="Times New Roman, Times, Serif" SIZE=4>FORM&nbsp;S-8</FONT><BR>
  <BR>
  <FONT FACE="Times New Roman, Times, Serif" SIZE=4>REGISTRATION STATEMENT
  UNDER</FONT><BR>
  <FONT FACE="Times New Roman, Times, Serif" SIZE=4>THE SECURITIES ACT OF
  1933</FONT><BR>
  
  _________________ </H1>
  
  <P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3><B>COGNOS INCORPORATED</B></FONT><BR>
  
  <FONT FACE="Times New Roman, Times, Serif" SIZE=2>(Exact Name of
  Registrant as Specified in Its Charter)</FONT></P>
  
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       <TH COLSPAN=1 ALIGN=CENTER WIDTH=50%><FONT FACE="Times New Roman, Times, Serif" SIZE=3><B>CANADA</B></FONT></TH>
       <TH COLSPAN=1 ALIGN=CENTER WIDTH=50%><FONT FACE="Times New Roman, Times, Serif" SIZE=3><B>98-0119485</B></FONT></TH></TR>
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       <TD ALIGN=CENTER WIDTH=50%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(State or Other Jurisdiction of</FONT></TD>
       <TD ALIGN=CENTER WIDTH=50%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(I.R.S. Employer Identification No.)</FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=CENTER WIDTH=50%><FONT SIZE="2">Incorporation or Organization) </FONT></TD>
       <TD ALIGN=CENTER WIDTH=50%></TD></TR>
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  <A NAME=A012></A>
  <P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="3"><B>3755 Riverside Drive <BR>
  P.O. Box 9707, Station T <BR>
  Ottawa, Ontario, Canada K1G 4K9 <BR></B> </FONT>
  <FONT FACE="Times New Roman, Times, Serif" SIZE="2">(Address of Principal
  Executive Offices) (Zip Code) </FONT> </P>
  
       <P ALIGN=CENTER>_________________ </P>
  
  <P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3><B>2003 &#150; 2008 Stock Option Plan </B></FONT><BR>
  <FONT FACE="Times New Roman, Times, Serif" SIZE=2>(Full Title of the Plan) </FONT></P>
  
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       <P ALIGN=CENTER>_________________ </P>
  
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  <A NAME=A018></A>
  <P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="3"><B>William Russell</B> </FONT> <BR>
  <FONT FACE="Times New Roman, Times, Serif" SIZE="3"><B>Cognos Corporation <BR>
  15 Wayside Road <BR>
  Burlington, MA 01803-4609 <BR></B> </FONT>
  <FONT FACE="Times New Roman, Times, Serif" SIZE="2">(Name and Address of
  Agent For Service) </FONT> </P>
  
  <P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3><B>(781) 229-6600</B></FONT><BR>
  <FONT FACE="Times New Roman, Times, Serif" SIZE=2>(Telephone Number,
  Including Area Code, of Agent For Service) </FONT></P>
  
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       <P ALIGN=CENTER>_________________ </P>
  
  <H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="3">Copy to: <BR>
  Kevin M. Barry, Esq. <BR>
  Testa, Hurwitz &amp; Thibeault, LLP <BR>
  125 High Street <BR>
  Boston, Massachusetts 02110 </FONT> </H1>
  
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  <P ALIGN=CENTER><FONT SIZE="2">-2- </FONT></P>
  
  
  
  
  
  
  
  
  
  
  
  <H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3>Calculation Of
  Registration Fee </FONT></H1>
  
  
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       <TH WIDTH=20% ALIGN=CENTER><FONT SIZE="2">&nbsp; </FONT></TH>
       <TH WIDTH=20% ALIGN=CENTER><FONT SIZE="2">&nbsp; </FONT></TH>
       <TH WIDTH=20% ALIGN=CENTER><FONT SIZE="2">Proposed Maximum </FONT></TH>
       <TH WIDTH=20% ALIGN=CENTER><FONT SIZE="2">Proposed Maximum </FONT></TH>
       <TH WIDTH=20% ALIGN=CENTER><FONT SIZE="2">&nbsp; </FONT></TH></TR>
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       <TH ALIGN=LEFT><FONT SIZE="2">Title of Securities to </FONT></TH>
       <TH ALIGN=CENTER><FONT SIZE="2">Amount to be </FONT></TH>
       <TH ALIGN=CENTER><FONT SIZE="2">Offering Price </FONT></TH>
       <TH ALIGN=CENTER><FONT SIZE="2">Aggregate </FONT></TH>
       <TH ALIGN=CENTER><FONT SIZE="2">Amount of </FONT></TH></TR>
  <TR VALIGN=Bottom>
       <TH ALIGN=LEFT><FONT SIZE="2"><U>be Registered</U> </FONT></TH>
       <TH ALIGN=CENTER><FONT SIZE="2"><U>Registered</U> </FONT></TH>
       <TH ALIGN=CENTER><FONT SIZE="2"><U>Per Share</U> </FONT></TH>
       <TH ALIGN=CENTER><FONT SIZE="2"><U>Offering Price</U> </FONT></TH>
       <TH ALIGN=CENTER><FONT SIZE="2"><U>Registration Fee</U> </FONT></TH></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2">Common Shares, </FONT></TD>
       <TD ALIGN=CENTER><FONT SIZE="2">1,800,000 shares </FONT></TD>
       <TD ALIGN=CENTER><FONT SIZE="2">US$32.26 (1) </FONT></TD>
       <TD ALIGN=CENTER><FONT SIZE="2">US$58,068,000 </FONT></TD>
       <TD ALIGN=CENTER><FONT SIZE="2">US$7,357.22 </FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2">without par value </FONT></TD></TR>
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       <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
            The price of $32.26 per share, which is the average of the high and low prices of the Common Stock as reported on the
  Nasdaq National Market System on August 4, 2004, is set forth solely for purposes of calculating the filing fee pursuant to Rules
  457(c) and (h). </FONT></P>
  
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  <P ALIGN=CENTER><FONT SIZE="2">-3- </FONT></P>
  
  
  
  
  
  
  
  <H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>PART II </FONT></H1>
  
  
  <H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>INFORMATION REQUIRED
  IN THE REGISTRATION STATEMENT </FONT></H1>
  
  <H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 3.&nbsp;&nbsp;&nbsp;&nbsp;Incorporation of Documents
  by Reference. </FONT></H1>
  
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  <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following documents filed by Cognos Incorporated (the &#147;Registrant&#148; or the &#147;Company&#148;) with the Commission pursuant to the
  Securities Exchange Act of 1934, as amended (the &#147;Exchange Act&#148;) are incorporated by reference in this Registration Statement: </FONT></P>
  
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                      <TD ALIGN=LEFT WIDTH=94%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Registrant&#146;s Form S-8, File No. 333-107965, filed on August 14, 2003. </FONT></TD>
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                      <BR>
  
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                      <TD ALIGN=LEFT WIDTH=94%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  
                       The Registrant&#146;s Annual Report on Form 10-K for the fiscal year ended February 29, 2004
        filed pursuant to the Exchange Act and containing audited financial statements for the fiscal year
        ended February 29, 2004. </FONT></TD>
                      </TR>
                      </TABLE>
                      <BR>
  
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                      <TD ALIGN=LEFT WIDTH=94%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  
                       The Registrant&#146;s Quarterly Report on Form 10-Q for the fiscal quarter ended May 31,
        2004, filed pursuant to the Exchange Act. </FONT></TD>
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                      <BR>
  
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                      <TD ALIGN=LEFT WIDTH=94%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  
                       The Registrant&#146;s Current Report on Form 8-K filed on  June 23, 2004. </FONT></TD>
                      </TR>
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                      <BR>
  
  
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                      <TD ALIGN=RIGHT WIDTH=6%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
                      <TD ALIGN=LEFT WIDTH=94%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  
                       The description of the Common Shares in the section entitled &#147;Description of Share
        Capital&#148; contained in the Registrant&#146;s Registration Statement on Form F-10 filed with the
        Commission on June 20, 2002. </FONT></TD>
                      </TR>
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                      <BR>
  
  
  
  
  
  
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  <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All
  documents subsequently filed with the Commission by the Registrant pursuant to Sections
  13(a), 13(c), 14 and 15(d) of the Exchange Act, prior to the filing of a post-effective
  amendment which indicates that all securities offered herein have been sold or which
  deregisters all securities then remaining unsold, shall be deemed to be incorporated by
  reference in this Registration Statement and to be a part hereof from the date of filing
  of such documents. </FONT></P>
  
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  <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Any
  statement contained in a document incorporated or deemed to be incorporated by reference
  herein shall be deemed to be modified or superseded for the purposes of this Registration
  Statement to the extent that a statement contained herein or in any other subsequently
  filed document that also is or is deemed to be incorporated by reference herein modifies
  or replaces 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. </FONT></P>
  
  
  
  
  
  
  
  
  
  
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  <P ALIGN=CENTER><FONT SIZE="2">-4- </FONT></P>
  
  
  
  
  
  
  
  
  <H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 8.&nbsp;&nbsp;&nbsp;&nbsp;Exhibits. </FONT></H1>
  
  <!-- MARKER FORMAT-SHEET="Head Sub 2 Left" FSL="Default" -->
  <A NAME=A043></A>
  <P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  &nbsp;&nbsp;&nbsp;4.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2003-2008 Stock Option Plan (as amended as of June 23, 2004) </FONT></P>
  
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  <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  &nbsp;&nbsp;&nbsp;4.2
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Articles of Incorporation of the Company
  and amendments thereto (incorporated by reference
  to Exhibit 3.1(i) and (ii) to the Company&#146;s Quarterly Report on Form 10-Q filed on July 8,
  2004). </FONT></P>
  
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  <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  &nbsp;&nbsp;&nbsp;4.3
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;By-Laws of the Company (incorporated by
  reference to Exhibit&nbsp;3.3 to the
  Company&#146;s Annual Report on Form 10-K filed on May 29, 2002). </FONT></P>
  
  <P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  &nbsp;&nbsp;&nbsp;5.1
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Opinion of Torys LLP. </FONT></P>
  
  <!-- MARKER FORMAT-SHEET="Head Sub 2 Left" FSL="Default" -->
  <A NAME=A045></A>
  <P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  &nbsp;&nbsp;&nbsp;23.1
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Consent of Ernst &amp; Young LLP. </FONT></P>
  
  <P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  &nbsp;&nbsp;&nbsp;23.2
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Consent of Torys LLP (included in Exhibit 5.1).</FONT></P>
  
  <P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  &nbsp;&nbsp;&nbsp;24.1
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Power of Attorney (included on page 6
  of this Registration Statement).</FONT></P>
  
  
  
  
  
  
  
  
  
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  <HR  SIZE="3" COLOR="#CCEEFF" WIDTH="100%" ALIGN="CENTER">
  
  <P ALIGN=CENTER><FONT SIZE="2">-5- </FONT></P>
  
  
  
  
  
  
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  <A NAME=A048></A>
  <H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>SIGNATURES </FONT></H1>
  
  <!-- MARKER FORMAT-SHEET="Para Indent"  -->
  <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant
  to the requirements of the Securities Act of 1933, the Registrant certifies that it has
  reasonable grounds to believe that it meets all of the requirements for filing on
  Form&nbsp;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 Ottawa, Province of Ontario,
  Canada on the 6th day of August, 2004. </FONT></P>
  
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       <TH COLSPAN=1></TH>
       <TH COLSPAN=1></TH></TR>
  <TR VALIGN=Bottom>
       <TD WIDTH=60% ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD>
       <TD WIDTH=40% ALIGN=LEFT><FONT SIZE="2"><B>COGNOS INCORPORATED</B> </FONT> </TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">By: &nbsp;&nbsp;<U>/s/&nbsp;&nbsp;Robert G. Ashe&nbsp;&nbsp;
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  &nbsp;&nbsp;&nbsp;&nbsp;</U> </FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Robert G. Ashe </FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Chief Executive Officer, President and Director </FONT></TD></TR>
  </TABLE>
  
  
  
  
  
  
  
  
  
  
  
  
  
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  <HR  SIZE="3" COLOR="#CCEEFF" WIDTH="100%" ALIGN="CENTER">
  
  <P ALIGN=CENTER><FONT SIZE="2">-6- </FONT></P>
  
  
  
  
  
  
  
  
  
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  <A NAME=A050></A>
  <H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>POWER OF ATTORNEY AND
  SIGNATURES </FONT></H1>
  
  <!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
  <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;EACH
  PERSON WHOSE SIGNATURE appears below this Registration Statement hereby constitutes and
  appoints Tom Manley and W. John Jussup and each of them, with full power to act without
  the other, his true and lawful attorney-in-fact and agent, with full power of substitution
  and resubstitution, for him and in his name, place and stead in any and all capacities
  (until revoked in writing) to sign all amendments (including post-effective amendments) to
  this Registration Statement on Form S-8 of Cognos Incorporated and to file the same, with
  all exhibits thereto and other documents in connection therewith, with the Securities and
  Exchange Commission, granting unto said attorneys-in-fact and agents, and each of them,
  full power and authority to do and perform each and every act and thing requisite and
  necessary fully to all intents and purposes as he might or could do in person thereby
  ratifying and confirming all that said attorneys-in-fact and agents or any of them, or
  their or his substitute, may lawfully do or cause to be done by virtue hereof. </FONT></P>
  
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  <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant
  to the requirements of the Securities Act of 1933, this Registration Statement has been
  signed below by the following persons in the capacities and on the dates indicated. </FONT></P>
  
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  <TR VALIGN=Bottom>
       <TD WIDTH=33% ALIGN=LEFT><FONT SIZE="2"><U>Signature</U> </FONT></TD>
       <TD WIDTH=34% ALIGN=LEFT><FONT SIZE="2"><U>Title(s)</U> </FONT></TD>
       <TD WIDTH=33% ALIGN=LEFT><FONT SIZE="2"><U>Date</U> </FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2"><U>/s/ Robert G. Ashe&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U> </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">Chief Executive Officer, President </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">August 6, 2004 </FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Robert G. Ashe </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">and Director (Principal Executive </FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">Officer) </FONT></TD></TR>
  <TR>
       <TD><FONT SIZE="2">&nbsp; </FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2"><U>/s/ Tom Manley&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U> </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">Senior Vice President, </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">August 6, 2004 </FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Tom Manley </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">Finance and Administration </FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">and Chief Financial Officer </FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">(Principal Financial Officer and </FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">Principal Accounting Officer) </FONT></TD></TR>
  
  <TR>
       <TD><FONT SIZE="2">&nbsp; </FONT></TD></TR>
  
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2"><U>/s/ Renato Zambonini&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U> </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">Chairman of the Board </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">August 5, 2004 </FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Renato Zambonini </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">of Directors </FONT></TD></TR>
  
  
  
  
  
  <TR>
       <TD><FONT SIZE="2">&nbsp; </FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2"><U>/s/ John E. Caldwell&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U> </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">Director </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">August 3, 2004 </FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;John E. Caldwell </FONT></TD></TR>
  <TR>
       <TD><FONT SIZE="2">&nbsp; </FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2"><U>/s/ Paul D. Damp&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U> </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">Director </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">August 5, 2004 </FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Paul D. Damp </FONT></TD></TR>
  <TR>
       <TD><FONT SIZE="2">&nbsp; </FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2"><U>/s/ Pierre Y. Ducros&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U> </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">Director </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">July 15, 2004 </FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pierre Y. Ducros </FONT></TD></TR>
  <TR>
       <TD><FONT SIZE="2">&nbsp; </FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2"><U>/s/ Robert W. Korthals&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U> </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">Director </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">July 22, 2004 </FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Robert W. Korthals </FONT></TD></TR>
  <TR>
       <TD><FONT SIZE="2">&nbsp; </FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2"><U>/s/ John Rando&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U> </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">Director </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">July 16, 2004 </FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;John Rando&nbsp;<BR> </FONT></TD></TR>
  
          <TR VALIGN=TOP>
  <TD><FONT SIZE="2">&nbsp; </FONT></TD></TR>
  
  
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2"><U>/s/ James M. Tory&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U> </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">Director </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">July 26, 2004 </FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;James M. Tory, Q.C. </FONT></TD></TR>
  <TR>
       <TD><FONT SIZE="2">&nbsp; </FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2"><U>/s/ William Russell&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U> </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">Authorized Representative </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">July 19, 2004 </FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;William Russell </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">in the United States and Director </FONT></TD></TR>
  </TABLE>
  
  
  
  <PAGE>
  <HR  SIZE="3" COLOR="#CCEEFF" WIDTH="100%" ALIGN="CENTER">
  
  <P ALIGN=CENTER><FONT SIZE="2">-7- </FONT></P>
  
  
  
  
  
  
  
  
  <H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>AUTHORIZED
  REPRESENTATIVE </FONT></H1>
  
  <!-- MARKER FORMAT-SHEET="Para Large Indent" FSL="Default" -->
  <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant
  to the requirements of Section 6(a) of the Securities Act of 1933, as amended, the
  Authorized Representative has duly caused this Registration Statement to be signed on its
  behalf by the undersigned, solely in its capacity as the duly authorized representative of
  Cognos Incorporated in the United States, in the City of Saratoga, State of California, on
  this 6th day of August, 2004. </FONT></P>
  
  <TABLE CELLPADDING=0 CELLSPACING=0 BORDER=0 WIDTH=100%>
  <TR VALIGN=Bottom>
       <TH COLSPAN=2></TH>
       <TH COLSPAN=2></TH></TR>
  <TR VALIGN=Bottom>
       <TD WIDTH=66% ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD>
       <TD WIDTH=34% ALIGN=LEFT><FONT SIZE="2"><U>/s/ William Russell&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U> </FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">William Russell </FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">Authorized U.S. Representative </FONT></TD></TR>
  </TABLE>
  
  
  
  
  
  
  
  
  
  
  <PAGE>
  <HR  SIZE="3" COLOR="#CCEEFF" WIDTH="100%" ALIGN="CENTER">
  
  
  <P ALIGN=CENTER><FONT SIZE="2">-8- </FONT></P>
  
  
  
  
  
  
  
  
  
  
  <H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>EXHIBIT INDEX </FONT></H1>
  
  <TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
  <TR VALIGN=TOP>
  <TH ALIGN=LEFT WIDTH=15%><FONT SIZE="2"><U>Exhibit No.</U> </FONT></TH>
  <TH ALIGN=LEFT WIDTH=85%><FONT SIZE="2"><U>Description of Exhibit</U> </FONT></TH></TR>
         <TR VALIGN=TOP>
  <TD><FONT SIZE="2">&nbsp; </FONT></TD></TR>
         <TR VALIGN=TOP>
  <TD><FONT SIZE="2">4.1 </FONT></TD>
  <TD><FONT SIZE="2">2003-2008 Stock Option Plan (as amended as of June 23, 2004). </FONT></TD></TR>
         <TR VALIGN=TOP>
  <TD><FONT SIZE="2">&nbsp; </FONT></TD></TR>
         <TR VALIGN=TOP>
  <TD><FONT SIZE="2">4.2 </FONT></TD>
  <TD><FONT SIZE="2">Articles of Incorporation of the Company and amendments thereto (incorporated by reference
  to Exhibit 3.1(i) and (ii) to the Company&#146;s Quarterly Report on Form 10-Q filed on July 8, 2004). </FONT></TD></TR>
         <TR VALIGN=TOP>
  <TD><FONT SIZE="2">&nbsp; </FONT></TD></TR>
          <TR VALIGN=TOP>
  <TD><FONT SIZE="2">4.3 </FONT></TD>
  <TD><FONT SIZE="2">By-Laws of the Company (incorporated by reference to Exhibit&nbsp;3.3 to the
  Company&#146;s Annual Report on Form 10-K filed on May 29, 2002). </FONT></TD></TR>
          <TR VALIGN=TOP>
  <TD><FONT SIZE="2">&nbsp; </FONT></TD></TR>
          <TR VALIGN=TOP>
  <TD><FONT SIZE="2">5.1 </FONT></TD>
  <TD><FONT SIZE="2">Opinion of Torys LLP. </FONT></TD></TR>
          <TR VALIGN=TOP>
  <TD><FONT SIZE="2">&nbsp; </FONT></TD></TR>
          <TR VALIGN=TOP>
  <TD><FONT SIZE="2">23.1 </FONT></TD>
  <TD><FONT SIZE="2">Consent of Ernst &amp; Young LLP. </FONT></TD></TR>
          <TR VALIGN=TOP>
  <TD><FONT SIZE="2">&nbsp; </FONT></TD></TR>
          <TR VALIGN=TOP>
  <TD><FONT SIZE="2">23.2 </FONT></TD>
  <TD><FONT SIZE="2">Consent of Torys LLP (included in Exhibit 5.1). </FONT></TD></TR>
          <TR VALIGN=TOP>
  <TD><FONT SIZE="2">&nbsp; </FONT></TD></TR>
          <TR VALIGN=TOP>
  <TD><FONT SIZE="2">24.1 </FONT></TD>
  <TD><FONT SIZE="2">Power of Attorney (included on page 6 of this Registration Statement). </FONT></TD></TR>
  </TABLE>
  
  
  
  
  
  
  
  
  
  
  </BODY>
  </HTML>
metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "s8_64042.htm", "description": "FORM S-8 COGNOS INC. AUG. 2004", "secsgml_size_bytes": 28007}]
metadata_filer: {"company-data": {"conformed-name": "COGNOS INC", "cik": "0000746782", "assigned-sic": "7372", "irs-number": "980119485", "state-of-incorporation": "CA", "fiscal-year-end": "0228"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-117981", "film-number": "04956766"}, "business-address": {"street1": "3755 RIVERSIDE DR", "street2": "PO BOX 9707", "city": "OTTAWA ONTARIO CAN K", "state": "A6", "zip": "00000", "phone": "6137381440"}, "mail-address": {"street1": "3755 RIVERSIDE DR", "street2": "POST OFFICE BOX 9707", "city": "ONTARIO"}}
text: Form S-8 Cognos
  As filed with the
  Securities and Exchange Commission on August    , 2004
  Registration No. 333-____
  UNITED STATES
  SECURITIES AND
  EXCHANGE COMMISSION
  WASHINGTON,
  D.C.  20549
  _________________
  FORM S-8
  REGISTRATION STATEMENT
  UNDER
  THE SECURITIES ACT OF
  1933
  _________________
  COGNOS INCORPORATED
  (Exact Name of
  Registrant as Specified in Its Charter)
  CANADA
  98-0119485
  (State or Other Jurisdiction of
  (I.R.S. Employer Identification No.)
  Incorporation or Organization)
  3755 Riverside Drive
  P.O. Box 9707, Station T
  Ottawa, Ontario, Canada K1G 4K9
  (Address of Principal
  Executive Offices) (Zip Code)
  _________________
  2003 – 2008 Stock Option Plan
  (Full Title of the Plan)
  _________________
  William Russell
  Cognos Corporation
  15 Wayside Road
  Burlington, MA 01803-4609
  (Name and Address of
  Agent For Service)
  (781) 229-6600
  (Telephone Number,
  Including Area Code, of Agent For Service)
  _________________
  Copy to:
  Kevin M. Barry, Esq.
  Testa, Hurwitz & Thibeault, LLP
  125 High Street
  Boston, Massachusetts 02110
  -2-
  Calculation Of
  Registration Fee
  Proposed Maximum
  Proposed Maximum
  Title of Securities to
  Amount to be
  Offering Price
  Aggregate
  Amount of
  be Registered
  Registered
  Per Share
  Offering Price
  Registration Fee
  Common Shares,
  1,800,000 shares
  US$32.26 (1)
  US$58,068,000
  US$7,357.22
  without par value
  (1)       
            The price of $32.26 per share, which is the average of the high and low prices of the Common Stock as reported on the
  Nasdaq National Market System on August 4, 2004, is set forth solely for purposes of calculating the filing fee pursuant to Rules
  457(c) and (h).
  -3-
  PART II
  INFORMATION REQUIRED
  IN THE REGISTRATION STATEMENT
  Item 3.    Incorporation of Documents
  by Reference.
  The following documents filed by Cognos Incorporated (the "Registrant" or the "Company") with the Commission pursuant to the
  Securities Exchange Act of 1934, as amended (the "Exchange Act") are incorporated by reference in this Registration Statement:
  (a)       The Registrant's Form S-8, File No. 333-107965, filed on August 14, 2003.
  (b)       
  
                       The Registrant's Annual Report on Form 10-K for the fiscal year ended February 29, 2004
        filed pursuant to the Exchange Act and containing audited financial statements for the fiscal year
        ended February 29, 2004.
  (c)       
  
                       The Registrant's Quarterly Report on Form 10-Q for the fiscal quarter ended May 31,
        2004, filed pursuant to the Exchange Act.
  (d)       
  
                       The Registrant's Current Report on Form 8-K filed on  June 23, 2004.
  (e)       
  
                       The description of the Common Shares in the section entitled "Description of Share
        Capital" contained in the Registrant's Registration Statement on Form F-10 filed with the
        Commission on June 20, 2002.
  All
  documents subsequently filed with the Commission by the Registrant pursuant to Sections
  13(a), 13(c), 14 and 15(d) of the Exchange Act, prior to the filing of a post-effective
  amendment which indicates that all securities offered herein have been sold or which
  deregisters all securities then remaining unsold, shall be deemed to be incorporated by
  reference in this Registration Statement and to be a part hereof from the date of filing
  of such documents.
  Any
  statement contained in a document incorporated or deemed to be incorporated by reference
  herein shall be deemed to be modified or superseded for the purposes of this Registration
  Statement to the extent that a statement contained herein or in any other subsequently
  filed document that also is or is deemed to be incorporated by reference herein modifies
  or replaces 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.
  -4-
  Item 8.    Exhibits.
  4.1        2003-2008 Stock Option Plan (as amended as of June 23, 2004)
  4.2
          Articles of Incorporation of the Company
  and amendments thereto (incorporated by reference
  to Exhibit 3.1(i) and (ii) to the Company's Quarterly Report on Form 10-Q filed on July 8,
  2004).
  4.3
          By-Laws of the Company (incorporated by
  reference to Exhibit 3.3 to the
  Company's Annual Report on Form 10-K filed on May 29, 2002).
  5.1
          Opinion of Torys LLP.
  23.1
        Consent of Ernst & Young LLP.
  23.2
        Consent of Torys LLP (included in Exhibit 5.1).
  24.1
        Power of Attorney (included on page 6
  of this Registration Statement).
  -5-
  SIGNATURES
  Pursuant
  to the requirements of the Securities Act of 1933, the Registrant certifies that it has
  reasonable grounds to believe that it meets all of the requirements for filing on
  Form S-8 and has duly caused this Registration Statement to be signed on its behalf
  by the undersigned, thereunto duly authorized, in the City of Ottawa, Province of Ontario,
  Canada on the 6th day of August, 2004.
  COGNOS INCORPORATED
  By:
  /s/  Robert G. Ashe
  Robert G. Ashe
  Chief Executive Officer, President and Director
  -6-
  POWER OF ATTORNEY AND
  SIGNATURES
  EACH
  PERSON WHOSE SIGNATURE appears below this Registration Statement hereby constitutes and
  appoints Tom Manley and W. John Jussup and each of them, with full power to act without
  the other, his true and lawful attorney-in-fact and agent, with full power of substitution
  and resubstitution, for him and in his name, place and stead in any and all capacities
  (until revoked in writing) to sign all amendments (including post-effective amendments) to
  this Registration Statement on Form S-8 of Cognos Incorporated and to file the same, with
  all exhibits thereto and other documents in connection therewith, with the Securities and
  Exchange Commission, granting unto said attorneys-in-fact and agents, and each of them,
  full power and authority to do and perform each and every act and thing requisite and
  necessary fully to all intents and purposes as he might or could do in person thereby
  ratifying and confirming all that said attorneys-in-fact and agents or any of them, or
  their or his substitute, may lawfully do or cause to be done by virtue hereof.
  Pursuant
  to the requirements of the Securities Act of 1933, this Registration Statement has been
  signed below by the following persons in the capacities and on the dates indicated.
  Signature
  Title(s)
  Date
  /s/ Robert G. Ashe
  Chief Executive Officer, President
  August 6, 2004
  Robert G. Ashe
  and Director (Principal Executive
  Officer)
  /s/ Tom Manley
  Senior Vice President,
  August 6, 2004
  Tom Manley
  Finance and Administration
  and Chief Financial Officer
  (Principal Financial Officer and
  Principal Accounting Officer)
  /s/ Renato Zambonini
  Chairman of the Board
  August 5, 2004
  Renato Zambonini
  of Directors
  /s/ John E. Caldwell
  Director
  August 3, 2004
  John E. Caldwell
  /s/ Paul D. Damp
  Director
  August 5, 2004
  Paul D. Damp
  /s/ Pierre Y. Ducros
  Director
  July 15, 2004
  Pierre Y. Ducros
  /s/ Robert W. Korthals
  Director
  July 22, 2004
  Robert W. Korthals
  /s/ John Rando
  Director
  July 16, 2004
  John Rando
  /s/ James M. Tory
  Director
  July 26, 2004
  James M. Tory, Q.C.
  /s/ William Russell
  Authorized Representative
  July 19, 2004
  William Russell
  in the United States and Director
  -7-
  AUTHORIZED
  REPRESENTATIVE
  Pursuant
  to the requirements of Section 6(a) of the Securities Act of 1933, as amended, the
  Authorized Representative has duly caused this Registration Statement to be signed on its
  behalf by the undersigned, solely in its capacity as the duly authorized representative of
  Cognos Incorporated in the United States, in the City of Saratoga, State of California, on
  this 6th day of August, 2004.
  /s/ William Russell
  William Russell
  Authorized U.S. Representative
  -8-
  EXHIBIT INDEX
  Exhibit No.
  Description of Exhibit
  4.1
  2003-2008 Stock Option Plan (as amended as of June 23, 2004).
  4.2
  Articles of Incorporation of the Company and amendments thereto (incorporated by reference
  to Exhibit 3.1(i) and (ii) to the Company's Quarterly Report on Form 10-Q filed on July 8, 2004).
  4.3
  By-Laws of the Company (incorporated by reference to Exhibit 3.3 to the
  Company's Annual Report on Form 10-K filed on May 29, 2002).
  5.1
  Opinion of Torys LLP.
  23.1
  Consent of Ernst & Young LLP.
  23.2
  Consent of Torys LLP (included in Exhibit 5.1).
  24.1
  Power of Attorney (included on page 6 of this Registration Statement).