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  <TITLE>sv8</TITLE>
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  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>As
  filed with the Securities and Exchange Commission on March 8, 2007</B>
  </DIV>
  
  
  <DIV align="right" style="font-size: 10pt; margin-top: 12pt"><B>Registration No.&nbsp;333-</B>
  </DIV>
  
  
  <DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>
  <DIV style="width: 100%; border-bottom: 1pt solid black; font-size: 1pt">&nbsp;</DIV>
  
  
  
  
  <DIV align="center" style="font-size: 14pt; margin-top: 12pt"><B>UNITED STATES SECURITIES AND EXCHANGE COMMISSION</B>
  </DIV>
  
  <DIV align="center" style="font-size: 12pt"><B>Washington, D.C. 20549</B>
  </DIV>
  
  <DIV align="center" style="font-size: 10pt"><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV></DIV>
  
  
  <DIV align="center" style="font-size: 18pt; margin-top: 12pt"><B>FORM S-8</B>
  </DIV>
  
  <DIV align="center" style="font-size: 12pt"><B>REGISTRATION STATEMENT</B></DIV>
  
  
  <DIV align="center" style="font-size: 12pt"><B>UNDER THE SECURITIES ACT OF 1933</B></DIV>
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 12pt"><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV></DIV>
  
  <DIV align="center" style="font-size: 24pt; margin-top: 12pt"><B>Domtar Corporation</B>
  </DIV>
  
  <DIV align="center" style="font-size: 10pt">(Exact name of registrant as specified in its charter)</DIV>
  
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="31%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="31%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="31%">&nbsp;</TD>
  </TR>
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom">
      <TD align="center" valign="top"><B>Delaware</B>
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top"><B> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </B>
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top"><B>20-5901152</B></TD>
  </TR>
  <TR valign="bottom">
      <TD align="center" valign="top">(State or other jurisdiction of
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">(I.R.S. Employer</TD>
  </TR>
  <TR valign="bottom">
      <TD align="center" valign="top">incorporation or organization)
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">Identification Number)</TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>Domtar Corporation</B></DIV>
  
  <DIV align="center" style="font-size: 10pt"><B>395 de Maisonneuve Boulevard West</B></DIV>
  
  
  <DIV align="center" style="font-size: 10pt"><B>Montreal, Quebec, Canada H3A 1L6</B></DIV>
  
  
  <DIV align="center" style="font-size: 10pt">(Address, including ZIP Code, and telephone number, including area code, of registrant&#146;s principal executive offices)</DIV>
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>The Domtar Corporation 2007 Omnibus Incentive Plan</B></DIV>
  
  <DIV align="center" style="font-size: 10pt"><B>The Domtar Corporation Replacement Long-Term Incentive Compensation Plan for Former Employees of Weyerhaeuser</B></DIV>
  
  
  <DIV align="center" style="font-size: 10pt"><B>Company</B></DIV>
  
  
  <DIV align="center" style="font-size: 10pt"><B>The Domtar Corporation 1998 Replacement Long-Term Incentive Compensation Plan for Former Employees of</B></DIV>
  
  
  <DIV align="center" style="font-size: 10pt"><B>Weyerhaeuser Company</B></DIV>
  
  
  <DIV align="center" style="font-size: 10pt"><B>The Domtar Corporation 2004 Replacement Long-Term Incentive Compensation Plan for Former Employees of</B></DIV>
  
  
  <DIV align="center" style="font-size: 10pt"><B>Weyerhaeuser Company</B></DIV>
  
  
  <DIV align="center" style="font-size: 10pt"><B>The Domtar Inc. Executive Stock Option and Share Purchase Plan</B></DIV>
  
  
  <DIV align="center" style="font-size: 10pt"><B>The Domtar Inc. Executive Deferred Share Unit Plan and the Domtar Inc. Deferred Share Unit Plan for Outside Directors</B></DIV>
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 12pt">(Full title of Plans)</DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>Gilles Pharand, Esq.<BR>
  Senior Vice-President-Law and Corporate Affairs<BR>
  Domtar Corporation<BR>
  395 de Maisonneuve Boulevard West<BR>
  Montreal, Quebec, Canada H3A 1L6</B></DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 12pt">Copy to:</DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>Alan H. Paley, Esq.<BR>
  Debevoise &#038; Plimpton LLP<BR>
  919 Third Avenue<BR>
  New York, New York 10022<BR>
  (212)&nbsp;909-6000</B><BR>
  (Name, address, including ZIP Code, and telephone number, including area code, of agent for service)</DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 12pt"><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV></DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>CALCULATION OF REGISTRATION FEE</B></DIV>
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="1%">&nbsp;</TD>
      <TD width="70%">&nbsp;</TD>
      <TD width="2%">&nbsp;</TD><!-- VRule -->
      <TD width="2%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="2%">&nbsp;</TD><!-- VRule -->
      <TD width="2%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="2%">&nbsp;</TD><!-- VRule -->
      <TD width="2%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="2%">&nbsp;</TD><!-- VRule -->
      <TD width="2%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
  
      <TD width="1%">&nbsp;</TD>
  </TR><TR style="font-size: 1px" valign="bottom">
      <TD nowrap align="left" colspan="15" style="border-bottom: 3px double #000000">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>
  
      <TD>&nbsp;</TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><B>Proposed</B></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><B>Proposed</B></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>
  
      <TD>&nbsp;</TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><B>Maximum</B></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><B>Maximum</B></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>
  
      <TD>&nbsp;</TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><B>Amount</B></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><B>Offering Price Per</B></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><B>Aggregate Offering</B></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><B>Amount of</B></TD>
      <TD width="1%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>
  
      <TD nowrap align="center"><B>Title of Securities to Be Registered</B></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><B>to Be Registered(1)</B></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><B>Share(2)</B></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><B>Price(2)</B></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><B>Registration Fee(2)</B></TD>
      <TD width="1%">&nbsp;</TD>
  </TR>
  
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom">
      <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
                      <TD align="center" valign="top" style="border-top: 2px solid #000000"><DIV style="margin-left:0px; text-indent:-0px">Common Stock, par value $0.01
  per share<SUP style="font-size: 85%; vertical-align: text-top">(3)</SUP>
  </DIV></TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
  
  <TD align="center" valign="top" style="border-top: 2px solid #000000">25,693,787
  </TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
  
  <TD align="center" valign="top" style="border-top: 2px solid #000000">$8.85
  </TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
  
  <TD align="center" valign="top" style="border-top: 2px solid #000000">$227,390,015
  </TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
  
  <TD align="center" valign="top" style="border-top: 2px solid #000000">$6,980.87</TD>
      <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
  </TR>
  <TR style="font-size: 1px" valign="bottom">
      <TD nowrap align="left" colspan="15" style="border-top: 3px double #000000">&nbsp;</TD>
  </TR>
  
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  
  <DIV style="margin-top: 3pt">
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  <TR>
      <TD width="3%"></TD>
      <TD width="1%"></TD>
      <TD width="96"></TD>
  </TR>
  <TR valign="top">
      <TD nowrap align="left">(1)</TD>
      <TD>&nbsp;</TD>
      <TD>The number of shares being registered represents the
  shares issuable under the Domtar Corporation 2007 Omnibus
  Incentive Plan, the Domtar Corporation Replacement
  Long-Term Incentive Compensation Plan for Former Employees
  of Weyerhaeuser Company, the Domtar Corporation 1998
  Replacement Long-term Incentive Compensation Plan for
  Former Employees of Weyerhaeuser Company, the Domtar
  Corporation 2004 Replacement Long-Term Incentive
  Compensation Plan for Former Employees of Weyerhaeuser
  Company, the Domtar Inc. Executive Stock Option and Share
  Purchase Plan, the Domtar Inc. Executive Deferred Share
  Unit Plan and the Domtar Inc. Deferred Share Unit Plan for
  Outside Directors, and, pursuant to Rule 416(a) of the
  Securities Act of 1933, as amended, this Registration
  Statement shall also cover any additional shares of the
  Registrant&#146;s Common Stock that become issuable under the
  applicable plan by reason of any stock dividend, stock
  split, recapitalization, reorganization or other similar
  transaction.</TD>
  </TR>
  
  <TR style="font-size: 3pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top">
      <TD nowrap align="left">(2)</TD>
      <TD>&nbsp;</TD>
      <TD>Computed pursuant to Rule 457(h) solely for the purpose of
  determining the registration fee, based upon the assumed
  price of $8.85 per share, which was the average of the high
  and low prices of Domtar Corporation common shares on
  March 7, 2007, as reported on the New York Stock Exchange.</TD>
  </TR>
  
  <TR valign="top">
      <TD nowrap align="left">(3)</TD>
      <TD>&nbsp;</TD>
      <TD>Includes the associated preferred share purchase
  rights, which (a)&nbsp;are not currently separable from the
  shares of common stock of Domtar Corporation and (b)&nbsp;are
  not currently exercisable.</TD>
  </TR>
  
  <TR style="font-size: 3pt"><TD>&nbsp;</TD></TR>
  
  </TABLE>
  </DIV>
  
  
  <DIV style="width: 100%; border-bottom: 1pt solid black; margin-top: 10pt; font-size: 1pt">&nbsp;</DIV>
  <DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>
  
  
  
  
  
  
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  <!-- TOC -->
  <A name="toc"><DIV align="CENTER" style="page-break-before:always"><U><B>TABLE OF CONTENTS</B></U></DIV></A>
  
  <P><CENTER>
  <TABLE border="0" width="90%" cellpadding="0" cellspacing="0">
  <TR>
  	<TD width="3%"></TD>
  	<TD width="3%"></TD>
  	<TD width="3%"></TD>
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  	<TD width="3%"></TD>
  	<TD width="3%"></TD>
  	<TD width="76%"></TD>
  </TR>
  <TR><TD colspan="9"><A HREF="#000"> Part&nbsp;II</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#001">Item&nbsp;3. Incorporation of Certain Documents by Reference.</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#002">Item&nbsp;4. Description of Securities.</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#003"> Item&nbsp;5. Interests of Named Experts and Counsel.</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#004">Item&nbsp;6. Indemnification of Directors and Officers.</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#005">Item&nbsp;7. Exemption from Registration Claimed.</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#006">Item&nbsp;8. Exhibits.</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#007">Item&nbsp;9. Undertakings.</A></TD></TR>
  <TR><TD colspan="9"><A HREF="#008"> SIGNATURES</A></TD></TR>
  <TR><TD colspan="9"><A HREF="#009"> INDEX TO EXHIBITS TO REGISTRATION STATEMENT ON FORM S-8</A></TD></TR>
  <TR><TD colspan="9"><A HREF="m35094orexv5w1.htm">Opinion of Debevoise & Plimpton, LLP</A></TD></TR>
  <TR><TD colspan="9"><A HREF="m35094orexv23w1.htm">Consent of KPMG LLP</A></TD></TR>
  <TR><TD colspan="9"><A HREF="m35094orexv23w2.htm">Consent of KPMG LLP</A></TD></TR>
  <TR><TD colspan="9"><A HREF="m35094orexv23w3.htm">Consent of KPMG LLP</A></TD></TR>
  <TR><TD colspan="9"><A HREF="m35094orexv23w4.htm">Consent of PricewaterhouseCoopers LLP</A></TD></TR>
  <TR><TD colspan="9"><A HREF="m35094orexv24w1.htm">Power of Attorney</A></TD></TR>
  </TABLE>
  </CENTER>
  <!-- /TOC -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  
  
  
  <!-- link1 " Part&nbsp;II " -->
  <DIV align="left"><A NAME="000"></A></DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>Part II</B>
  </DIV>
  
  
  <DIV align="Center" style="font-size: 10pt; margin-top: 6pt"><B>Information Required in the Registration Statement</B>
  
  </DIV>
  <!-- link2 "Item&nbsp;3. Incorporation of Certain Documents by Reference." -->
  <DIV align="left"><A NAME="001"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;3. Incorporation of Certain Documents by Reference.</B>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Incorporated by reference in this Registration Statement are the following documents
  heretofore filed by Domtar Corporation (the &#147;Company&#148;) with the Securities and Exchange Commission
  (the &#147;Commission&#148;) pursuant to the Securities Act of 1933, as amended (the &#147;Securities Act&#148;), and
  the Securities Exchange Act of 1934, as amended (the &#147;Exchange Act&#148;):
  </DIV>
  
  <DIV style="margin-top: 6pt">
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="4%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">a.</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The Company&#146;s prospectus filed with the Commission pursuant to Section 424(b)
  of the Securities Act on February&nbsp;13, 2007, as amended; and</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="4%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">b.</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The description of the Company&#146;s common stock and preferred stock purchase
  rights contained in Amendment No.&nbsp;3 to the Company&#146;s Registration Statement on Form&nbsp;10
  filed with the Commission on February&nbsp;1, 2007, as amended.</TD>
  </TR>
  
  </TABLE>
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All documents filed by the Company pursuant to Sections&nbsp;13(a), 13(c), 14 and 15(d) of the
  Exchange Act after the date of this Registration Statement and prior to the filing of a
  post-effective amendment to this Registration Statement that indicate that all securities offered
  hereby have been sold or that deregister all securities then remaining unsold, shall be deemed to
  be incorporated by reference into this Registration Statement and to be a part hereof from the
  respective dates of filing of such documents.
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&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 purposes of this registration statement to
  the extent that a statement contained herein (or in any other subsequently filed document which
  also is incorporated or deemed to be incorporated by reference herein) modified or supersedes such
  statement. Any such statement so modified or superseded shall not be deemed, except as so modified
  or superseded, to constitute a part of this registration statement.
  </DIV>
  <!-- link2 "Item&nbsp;4. Description of Securities." -->
  <DIV align="left"><A NAME="002"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;4. Description of Securities.</B>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.
  </DIV>
  <!-- link2 " Item&nbsp;5. Interests of Named Experts and Counsel." -->
  <DIV align="left"><A NAME="003"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;5. Interests of Named Experts and Counsel.</B>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;None.
  </DIV>
  <!-- link2 "Item&nbsp;6. Indemnification of Directors and Officers." -->
  <DIV align="left"><A NAME="004"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;6. Indemnification of Directors and Officers.</B>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following summary is qualified in its entirety by reference to the complete text of the
  statutes referred to below and the Company&#146;s certificate of incorporation and by-laws.
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Limitation of Liability of Directors</B>
  </DIV>
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->2<!-- /Folio -->
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company is a Delaware corporation. The Registrant&#146;s certificate of incorporation limits
  the liability of its directors to the maximum extent permitted by Delaware law. Delaware law
  provides that directors of a corporation will not be personally liable to the corporation or its
  stockholders for monetary damages for breach of their fiduciary duties as directors, except for
  liability:
  </DIV>
  
  <DIV style="margin-top: 6pt">
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="4%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
      <TD width="1%">&nbsp;</TD>
      <TD>for any breach of their duty of loyalty to the corporation or its stockholders;</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="4%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
      <TD width="1%">&nbsp;</TD>
      <TD>for acts or omissions not in good faith or which involve intentional misconduct or
  a knowing violation of law;</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="4%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
      <TD width="1%">&nbsp;</TD>
      <TD>under Section&nbsp;174 of the Delaware General Corporation Law relating to unlawful
  payments of dividends or unlawful stock repurchases or redemptions; or</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="4%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
      <TD width="1%">&nbsp;</TD>
      <TD>for any transaction from which the director derived an improper personal benefit.</TD>
  </TR>
  
  </TABLE>
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The limitation of liability does not apply to liabilities arising under the federal or state
  securities laws and does not affect the availability of equitable remedies, such as injunctive
  relief or rescission.
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Indemnification of Officers and Directors</B>
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section&nbsp;145 of the Delaware General Corporation Law provides that a corporation may indemnify
  any person who was or is a party or is threatened to be made a party to any threatened, pending or
  completed action, suit or proceeding whether civil, criminal, administrative or investigative
  (other than an action by or in the right of the corporation) by reason of the fact that he is or
  was a director, officer, 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, partnership,
  joint venture, trust or other enterprise, against expenses (including attorneys&#146; fees), judgments,
  fines and amounts paid in settlement actually and reasonably incurred by him in connection with
  such action, suit or proceeding if he acted in good faith and in a manner he reasonably believed to
  be in or not opposed to the best interests of the corporation, and, with respect to any criminal
  action or proceeding, had no reasonable cause to believe his conduct was unlawful. Section&nbsp;145
  further provides that a corporation similarly may indemnify any such person serving in any such
  capacity who was or is a party or is threatened to be made a party to any threatened, pending or
  completed action or suit by or in the right of the corporation to procure a judgment in its favor,
  or a derivative action, by reason of the fact that he is or was a director, officer, 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, partnership, joint venture, trust or other
  enterprise, against expenses (including attorneys&#146; fees) actually and reasonably incurred in
  connection with the defense or settlement of such action or suit if he acted in good faith and in a
  manner he reasonably believed to be in or not opposed to the best interests of the corporation and
  except that no indemnification shall be made in respect of any claim, issue or matter as to which
  such person shall have been adjudged to be liable to the corporation unless and only to the extent
  that the Delaware Court of Chancery or such other court in which such action or suit was brought
  shall determine upon application that, despite the adjudication of liability but in view of all of
  the
  </DIV>
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->3<!-- /Folio -->
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">circumstances of the case, such person is fairly and reasonably entitled to indemnity for such
  expenses which the Delaware Court of Chancery or such other court shall deem proper.
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As permitted by Section&nbsp;145 of the Delaware General Corporation Law, the Company&#146;s certificate
  of incorporation provides that each person who was or is made a party or is threatened to be made a
  party to or is involved in any action, suit or proceeding, whether civil, criminal, administrative
  or investigative, by reason of the fact that such person, or a person of whom such person is the
  legal representative, is or was a director or officer of the Company or, while a director or
  officer of the Company, is or was serving at the Company&#146;s request as a director, officer, employee
  or agent of another corporation or of a partnership, joint venture, trust or other enterprise,
  whether the basis of such proceeding is an alleged action in an official capacity as a director,
  officer, employee or agent or in any other capacity while serving as a director, officer, employee
  or agent, will be indemnified and held harmless by the Company to the fullest extent authorized by
  the Delaware General Corporation Law against all expense, liability and loss reasonably incurred or
  suffered by such person in connection therewith, except that the Company&#146;s certificate of
  incorporation provides for indemnification in a derivative action or suit initiated by any such
  person only if, subject to certain exceptions, the Company&#146;s board of directors authorized such
  proceeding. Such indemnification continues as to a person who has ceased to be a director, officer,
  employee or agent and inures to the benefit of such person&#146;s heirs, executors and administrators.
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company may maintain insurance, at its expense, to protect itself and any director,
  officer, employee or agent of the Company or another corporation, partnership, joint venture, trust
  or other enterprise against any such expense, liability or loss, whether or not it would have the
  power to indemnify such person against such expense, liability or loss under the Delaware General
  Corporation Law. The Company expects to obtain directors and officers liability insurance.
  </DIV>
  <!-- link2 "Item&nbsp;7. Exemption from Registration Claimed." -->
  <DIV align="left"><A NAME="005"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;7. Exemption from Registration Claimed.</B>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.
  </DIV>
  <!-- link2 "Item&nbsp;8. Exhibits." -->
  <DIV align="left"><A NAME="006"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;8. Exhibits.</B>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Exhibits accompanying this Registration Statement are listed on the accompanying Exhibit
  Index.
  </DIV>
  <!-- link2 "Item&nbsp;9. Undertakings." -->
  <DIV align="left"><A NAME="007"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;9. Undertakings.</B>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;The undersigned registrant hereby undertakes:
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) To file, during any period in which offers or sales are being made, a post-effective
  amendment to this Registration Statement:
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) To include any prospectus required by Section&nbsp;10(a)(3) of the Securities Act;
  </DIV>
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->4<!-- /Folio -->
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) To reflect in the prospectus any facts or events arising after the effective
  date of this 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 this Registration Statement. Notwithstanding the foregoing,
  any increase or decrease in 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 and of the estimated maximum offering range may be reflected in the form
  of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate,
  the changes in volume and price represent no more than a 20&nbsp;percent change in the
  maximum aggregate offering price set forth in the &#147;Calculation of Registration Fee&#148;
  table in the effective Registration Statement; and
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) To include any material information with respect to the plan of distribution
  not previously disclosed in this Registration Statement or any material change to such
  information in this Registration Statement;
  </DIV>
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt"><I>provided, however</I>, that paragraphs (a)(1)(i) and (a)(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 Commission by the registrant pursuant to Section&nbsp;13 or
  Section 15(d) of the Exchange Act that are incorporated by reference in this Registration
  Statement.
  </DIV>
  
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(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.
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) To remove from registration by means of a post-effective amendment any of the
  securities being registered which remain unsold at the termination of the offering.
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;The undersigned registrant hereby undertakes that, for purposes of determining any
  liability under the Securities Act, each filing of the registrant&#146;s annual report pursuant to
  Section 13(a) or Section 15(d) of the Exchange Act that is incorporated by reference in this
  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.
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;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
  Securities and Exchange Commission 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.
  </DIV>
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->5<!-- /Folio -->
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  <!-- link1 " SIGNATURES" -->
  <DIV align="left"><A NAME="008"></A></DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>SIGNATURES</B>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>The Registrant</U>. 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 New York, New York on this 7th day
  of March, 2007.
  </DIV>
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="35%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="60%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="0%">&nbsp;</TD>
  </TR>
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom">
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD colspan="3" valign="top" align="left">DOMTAR CORPORATION</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">By:</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top"> /s/ Gilles Pharand</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top"><DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV><B>Name: Gilles Pharand</B>
  </TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top"><B>Title: Senior Vice-President,
  Law and Corporate Affairs</B></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has
  been signed by the following persons in the capacities and on the dates indicated.
  </DIV>
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="30%">&nbsp;</TD>
      <TD width="2%">&nbsp;</TD>
      <TD width="40%">&nbsp;</TD>
      <TD width="2%">&nbsp;</TD>
      <TD width="12%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Signature</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Title</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Date</B></TD>
  </TR>
  
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
  
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">*&nbsp;
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>&nbsp;Harold
  H. MacKay
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">Chairman of the Board and Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">March 7, 2007</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Raymond Royer
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>&nbsp;Raymond
  Royer
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">President, Chief Executive Officer <BR>
  and Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">March 7, 2007</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Daniel Buron
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>&nbsp;Daniel
  Buron
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">Chief Financial Officer
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">March 7, 2007</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">*&nbsp;
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>&nbsp;Jack
  C. Bingleman
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">March 7, 2007</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">*&nbsp;
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>&nbsp;Marvin
  D. Cooper
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">March 7, 2007</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">*&nbsp;
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>&nbsp;Louis
  P. Gignac
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">March 7, 2007</TD>
  </TR>
  </DIV>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->6<!-- /Folio -->
  </DIV>
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="30%">&nbsp;</TD>
      <TD width="2%">&nbsp;</TD>
      <TD width="40%">&nbsp;</TD>
      <TD width="2%">&nbsp;</TD>
      <TD width="12%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Signature</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Title</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Date</B></TD>
  </TR>
  
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">*
  
  
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>&nbsp;Brian
  M. Levitt
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">March 7, 2007</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">*
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>&nbsp;W.
  Henson Moore
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">March 7, 2007</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">*
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>&nbsp;Michael
  R. Onustock
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">March 7, 2007</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">*
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>&nbsp;Robert
  J. Steacy
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">March 7, 2007</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">*
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>&nbsp;William
  C. Stivers
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">March 7, 2007</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">*
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>&nbsp;Pamela
  B. Strobel
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">March 7, 2007</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">*
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>&nbsp;Richard
  Tan
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">March 7, 2007</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">*
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>&nbsp;Denis
  Turcotte
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">March 7, 2007</TD>
  </TR>
  </DIV>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="1%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="15%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="50%">&nbsp;</TD>
  </TR>
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom">
      <TD align="right" valign="top"><DIV style="margin-left:0px; text-indent:-0px">*
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">By:</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">/s/ Gilles Pharand</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD align="right" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top"><DIV style="font-size: 10pt; border-top: 1px solid #000000">Gilles Pharand&nbsp;</DIV>
  </TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  
  
  
  <TR valign="top">
      <TD align="right" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
  </DIV></TD>
  <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
          <TD>&nbsp;</TD>
      <TD align="left" valign="top">Attorney in Fact</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->7<!-- /Folio -->
  </DIV>
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  <!-- link1 " INDEX TO EXHIBITS TO REGISTRATION STATEMENT ON FORM S-8 " -->
  <DIV align="left"><A NAME="009"></A></DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>INDEX TO EXHIBITS TO REGISTRATION STATEMENT ON FORM S-8</B>
  </DIV>
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="3%">&nbsp;</TD>
      <TD width="2%">&nbsp;</TD>
      <TD width="70%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="left"><B>Exhibits</B></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom">
      <TD align="right" valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Amended and Restated Form of Certificate of Incorporation of Domtar
  Corporation incorporated by reference to Exhibit 3.1 to Domtar
  Corporation&#146;s Form&nbsp;8-K filed with the Securities and Exchange Commission on March 7, 2007.</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD align="right" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD align="right" valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.2
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Amended and Restated Form of By-Laws of Domtar Corporation
  incorporated by reference to Exhibit&nbsp;3.2 to Domtar Corporation&#146;s Form&nbsp;8-K
  filed with the Securities and Exchange Commission on March&nbsp;7, 2007.</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD align="right" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD align="right" valign="top"><DIV style="margin-left:0px; text-indent:-0px">5.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Opinion of Debevoise and Plimpton, LLP.</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD align="right" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD align="right" valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Consent of KPMG LLP relating to the Weyerhaeuser Fine Paper Business.</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD align="right" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD align="right" valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.2
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Consent of KPMG LLP relating to Weyerhaeuser Company.</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD align="right" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD align="right" valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.3
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Consent of KPMG LLP relating to Domtar Corporation.</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD align="right" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD align="right" valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.4
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Consent of PricewaterhouseCoopers LLP.</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD align="right" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD align="right" valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.5
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Consent of Debevoise and Plimpton, LLP (included in Exhibit&nbsp;5.1).</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD align="right" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD align="right" valign="top"><DIV style="margin-left:0px; text-indent:-0px">24.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Powers of Attorney.</TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->8<!-- /Folio -->
  </DIV>
  
  </BODY>
  </HTML>
metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "m35094orsv8.htm", "description": "FORM S-8", "secsgml_size_bytes": 54670}]
metadata_filer: {"company-data": {"conformed-name": "DOMTAR INC /CANADA", "cik": "0000819817", "assigned-sic": "2621", "irs-number": "000000000", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-141152", "film-number": "07681673"}, "business-address": {"street1": "395 DE MAISONNEUVE BLVD W", "city": "MONTREAL QUEBEC CANA", "state": "A8", "zip": "H3A 1L6", "phone": "5148485400"}, "mail-address": {"street1": "395 DE MAISONNEUVE BLVD WEST", "street2": "MONTREAL", "city": "QUEBEC CANADA", "state": "A8", "zip": "H3A 1L6"}}
text: sv8
  Table of Contents
  As
  filed with the Securities and Exchange Commission on March 8, 2007
  Registration No. 333-
  UNITED STATES SECURITIES AND EXCHANGE COMMISSION
  Washington, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT
  UNDER THE SECURITIES ACT OF 1933
  Domtar Corporation
  (Exact name of registrant as specified in its charter)
  Delaware
  20-5901152
  (State or other jurisdiction of
  (I.R.S. Employer
  incorporation or organization)
  Identification Number)
  Domtar Corporation
  395 de Maisonneuve Boulevard West
  Montreal, Quebec, Canada H3A 1L6
  (Address, including ZIP Code, and telephone number, including area code, of registrant's principal executive offices)
  The Domtar Corporation 2007 Omnibus Incentive Plan
  The Domtar Corporation Replacement Long-Term Incentive Compensation Plan for Former Employees of Weyerhaeuser
  Company
  The Domtar Corporation 1998 Replacement Long-Term Incentive Compensation Plan for Former Employees of
  Weyerhaeuser Company
  The Domtar Corporation 2004 Replacement Long-Term Incentive Compensation Plan for Former Employees of
  Weyerhaeuser Company
  The Domtar Inc. Executive Stock Option and Share Purchase Plan
  The Domtar Inc. Executive Deferred Share Unit Plan and the Domtar Inc. Deferred Share Unit Plan for Outside Directors
  (Full title of Plans)
  Gilles Pharand, Esq.
  Senior Vice-President-Law and Corporate Affairs
  Domtar Corporation
  395 de Maisonneuve Boulevard West
  Montreal, Quebec, Canada H3A 1L6
  Copy to:
  Alan H. Paley, Esq.
  Debevoise & Plimpton LLP
  919 Third Avenue
  New York, New York 10022
  (212) 909-6000
  (Name, address, including ZIP Code, and telephone number, including area code, of agent for service)
  CALCULATION OF REGISTRATION FEE
  Proposed
  Proposed
  Maximum
  Maximum
  Amount
  Offering Price Per
  Aggregate Offering
  Amount of
  Title of Securities to Be Registered
  to Be Registered(1)
  Share(2)
  Price(2)
  Registration Fee(2)
  Common Stock, par value $0.01
  per share
  (3)
  25,693,787
  $8.85
  $227,390,015
  $6,980.87
  (1)
  The number of shares being registered represents the
  shares issuable under the Domtar Corporation 2007 Omnibus
  Incentive Plan, the Domtar Corporation Replacement
  Long-Term Incentive Compensation Plan for Former Employees
  of Weyerhaeuser Company, the Domtar Corporation 1998
  Replacement Long-term Incentive Compensation Plan for
  Former Employees of Weyerhaeuser Company, the Domtar
  Corporation 2004 Replacement Long-Term Incentive
  Compensation Plan for Former Employees of Weyerhaeuser
  Company, the Domtar Inc. Executive Stock Option and Share
  Purchase Plan, the Domtar Inc. Executive Deferred Share
  Unit Plan and the Domtar Inc. Deferred Share Unit Plan for
  Outside Directors, and, pursuant to Rule 416(a) of the
  Securities Act of 1933, as amended, this Registration
  Statement shall also cover any additional shares of the
  Registrant's Common Stock that become issuable under the
  applicable plan by reason of any stock dividend, stock
  split, recapitalization, reorganization or other similar
  transaction.
  (2)
  Computed pursuant to Rule 457(h) solely for the purpose of
  determining the registration fee, based upon the assumed
  price of $8.85 per share, which was the average of the high
  and low prices of Domtar Corporation common shares on
  March 7, 2007, as reported on the New York Stock Exchange.
  (3)
  Includes the associated preferred share purchase
  rights, which (a) are not currently separable from the
  shares of common stock of Domtar Corporation and (b) are
  not currently exercisable.
  TABLE OF CONTENTS
  Part II
  Item 3. Incorporation of Certain Documents by Reference.
  Item 4. Description of Securities.
  Item 5. Interests of Named Experts and Counsel.
  Item 6. Indemnification of Directors and Officers.
  Item 7. Exemption from Registration Claimed.
  Item 8. Exhibits.
  Item 9. Undertakings.
  SIGNATURES
  INDEX TO EXHIBITS TO REGISTRATION STATEMENT ON FORM S-8
  Opinion of Debevoise & Plimpton, LLP
  Consent of KPMG LLP
  Consent of KPMG LLP
  Consent of KPMG LLP
  Consent of PricewaterhouseCoopers LLP
  Power of Attorney
  Table of Contents
  Part II
  Information Required in the Registration Statement
  Item 3. Incorporation of Certain Documents by Reference.
  Incorporated by reference in this Registration Statement are the following documents
  heretofore filed by Domtar Corporation (the "Company") with the Securities and Exchange Commission
  (the "Commission") pursuant to the Securities Act of 1933, as amended (the "Securities Act"), and
  the Securities Exchange Act of 1934, as amended (the "Exchange Act"):
  a.
  The Company's prospectus filed with the Commission pursuant to Section 424(b)
  of the Securities Act on February 13, 2007, as amended; and
  b.
  The description of the Company's common stock and preferred stock purchase
  rights contained in Amendment No. 3 to the Company's Registration Statement on Form 10
  filed with the Commission on February 1, 2007, as amended.
  All documents filed by the Company pursuant to Sections 13(a), 13(c), 14 and 15(d) of the
  Exchange Act after the date of this Registration Statement and prior to the filing of a
  post-effective amendment to this Registration Statement that indicate that all securities offered
  hereby have been sold or that deregister all securities then remaining unsold, shall be deemed to
  be incorporated by reference into this Registration Statement and to be a part hereof from the
  respective dates 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 purposes of this registration statement to
  the extent that a statement contained herein (or in any other subsequently filed document which
  also is incorporated or deemed to be incorporated by reference herein) modified or supersedes such
  statement. Any such 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.
  Not applicable.
  Item 5. Interests of Named Experts and Counsel.
  None.
  Item 6. Indemnification of Directors and Officers.
  The following summary is qualified in its entirety by reference to the complete text of the
  statutes referred to below and the Company's certificate of incorporation and by-laws.
  Limitation of Liability of Directors
  2
  Table of Contents
  The Company is a Delaware corporation. The Registrant's certificate of incorporation limits
  the liability of its directors to the maximum extent permitted by Delaware law. Delaware law
  provides that directors of a corporation will not be personally liable to the corporation or its
  stockholders for monetary damages for breach of their fiduciary duties as directors, except for
  liability:
  •
  for any breach of their duty of loyalty to the corporation or its stockholders;
  •
  for acts or omissions not in good faith or which involve intentional misconduct or
  a knowing violation of law;
  •
  under Section 174 of the Delaware General Corporation Law relating to unlawful
  payments of dividends or unlawful stock repurchases or redemptions; or
  •
  for any transaction from which the director derived an improper personal benefit.
  The limitation of liability does not apply to liabilities arising under the federal or state
  securities laws and does not affect the availability of equitable remedies, such as injunctive
  relief or rescission.
  Indemnification of Officers and Directors
  Section 145 of the Delaware General Corporation Law provides that a corporation may indemnify
  any person who was or is a party or is threatened to be made a party to any threatened, pending or
  completed action, suit or proceeding whether civil, criminal, administrative or investigative
  (other than an action by or in the right of the corporation) by reason of the fact that he is or
  was a director, officer, 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, partnership,
  joint venture, trust or other enterprise, against expenses (including attorneys' fees), judgments,
  fines and amounts paid in settlement actually and reasonably incurred by him in connection with
  such action, suit or proceeding if he acted in good faith and in a manner he reasonably believed to
  be in or not opposed to the best interests of the corporation, and, with respect to any criminal
  action or proceeding, had no reasonable cause to believe his conduct was unlawful. Section 145
  further provides that a corporation similarly may indemnify any such person serving in any such
  capacity who was or is a party or is threatened to be made a party to any threatened, pending or
  completed action or suit by or in the right of the corporation to procure a judgment in its favor,
  or a derivative action, by reason of the fact that he is or was a director, officer, 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, partnership, joint venture, trust or other
  enterprise, against expenses (including attorneys' fees) actually and reasonably incurred in
  connection with the defense or settlement of such action or suit if he acted in good faith and in a
  manner he reasonably believed to be in or not opposed to the best interests of the corporation and
  except that no indemnification shall be made in respect of any claim, issue or matter as to which
  such person shall have been adjudged to be liable to the corporation unless and only to the extent
  that the Delaware Court of Chancery or such other court in which such action or suit was brought
  shall determine upon application that, despite the adjudication of liability but in view of all of
  the
  3
  Table of Contents
  circumstances of the case, such person is fairly and reasonably entitled to indemnity for such
  expenses which the Delaware Court of Chancery or such other court shall deem proper.
  As permitted by Section 145 of the Delaware General Corporation Law, the Company's certificate
  of incorporation provides that each person who was or is made a party or is threatened to be made a
  party to or is involved in any action, suit or proceeding, whether civil, criminal, administrative
  or investigative, by reason of the fact that such person, or a person of whom such person is the
  legal representative, is or was a director or officer of the Company or, while a director or
  officer of the Company, is or was serving at the Company's request as a director, officer, employee
  or agent of another corporation or of a partnership, joint venture, trust or other enterprise,
  whether the basis of such proceeding is an alleged action in an official capacity as a director,
  officer, employee or agent or in any other capacity while serving as a director, officer, employee
  or agent, will be indemnified and held harmless by the Company to the fullest extent authorized by
  the Delaware General Corporation Law against all expense, liability and loss reasonably incurred or
  suffered by such person in connection therewith, except that the Company's certificate of
  incorporation provides for indemnification in a derivative action or suit initiated by any such
  person only if, subject to certain exceptions, the Company's board of directors authorized such
  proceeding. Such indemnification continues as to a person who has ceased to be a director, officer,
  employee or agent and inures to the benefit of such person's heirs, executors and administrators.
  The Company may maintain insurance, at its expense, to protect itself and any director,
  officer, employee or agent of the Company or another corporation, partnership, joint venture, trust
  or other enterprise against any such expense, liability or loss, whether or not it would have the
  power to indemnify such person against such expense, liability or loss under the Delaware General
  Corporation Law. The Company expects to obtain directors and officers liability insurance.
  Item 7. Exemption from Registration Claimed.
  Not applicable.
  Item 8. Exhibits.
  The Exhibits accompanying this Registration Statement are listed on the accompanying Exhibit
  Index.
  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;
  4
  Table of Contents
  (ii) To reflect in the prospectus any facts or events arising after the effective
  date of this 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 this Registration Statement. Notwithstanding the foregoing,
  any increase or decrease in 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 and of the estimated maximum offering range may be reflected in the form
  of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate,
  the changes in volume and price represent no more than a 20 percent 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 this Registration Statement or any material change to such
  information in this Registration Statement;
  provided, however
  , that paragraphs (a)(1)(i) and (a)(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 Commission by the registrant pursuant to Section 13 or
  Section 15(d) of the Exchange Act that are incorporated by reference in this 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 which remain unsold at the termination of the offering.
  (b) The undersigned registrant hereby undertakes that, for 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 this
  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
  Securities and Exchange Commission 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.
  5
  Table of Contents
  SIGNATURES
  The Registrant
  . Pursuant to the requirements of the Securities Act of 1933, the
  registrant certifies that it has reasonable grounds to believe that it meets all of the
  requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on
  its behalf by the undersigned, thereunto duly authorized, in New York, New York on this 7th day
  of March, 2007.
  DOMTAR CORPORATION
  By:
  /s/ Gilles Pharand
  Name: Gilles Pharand
  Title: Senior Vice-President,
  Law and Corporate Affairs
  Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has
  been signed by the following persons in the capacities and on the dates indicated.
  Signature
  Title
  Date
  *
  Harold
  H. MacKay
  Chairman of the Board and Director
  March 7, 2007
  /s/ Raymond Royer
  Raymond
  Royer
  President, Chief Executive Officer
  and Director
  March 7, 2007
  /s/ Daniel Buron
  Daniel
  Buron
  Chief Financial Officer
  March 7, 2007
  *
  Jack
  C. Bingleman
  Director
  March 7, 2007
  *
  Marvin
  D. Cooper
  Director
  March 7, 2007
  *
  Louis
  P. Gignac
  Director
  March 7, 2007
  6
  Table of Contents
  Signature
  Title
  Date
  *
  Brian
  M. Levitt
  Director
  March 7, 2007
  *
  W.
  Henson Moore
  Director
  March 7, 2007
  *
  Michael
  R. Onustock
  Director
  March 7, 2007
  *
  Robert
  J. Steacy
  Director
  March 7, 2007
  *
  William
  C. Stivers
  Director
  March 7, 2007
  *
  Pamela
  B. Strobel
  Director
  March 7, 2007
  *
  Richard
  Tan
  Director
  March 7, 2007
  *
  Denis
  Turcotte
  Director
  March 7, 2007
  *
  By:
  /s/ Gilles Pharand
  Gilles Pharand
  Attorney in Fact
  7
  Table of Contents
  INDEX TO EXHIBITS TO REGISTRATION STATEMENT ON FORM S-8
  Exhibits
  4.1
  Amended and Restated Form of Certificate of Incorporation of Domtar
  Corporation incorporated by reference to Exhibit 3.1 to Domtar
  Corporation's Form 8-K filed with the Securities and Exchange Commission on March 7, 2007.
  4.2
  Amended and Restated Form of By-Laws of Domtar Corporation
  incorporated by reference to Exhibit 3.2 to Domtar Corporation's Form 8-K
  filed with the Securities and Exchange Commission on March 7, 2007.
  5.1
  Opinion of Debevoise and Plimpton, LLP.
  23.1
  Consent of KPMG LLP relating to the Weyerhaeuser Fine Paper Business.
  23.2
  Consent of KPMG LLP relating to Weyerhaeuser Company.
  23.3
  Consent of KPMG LLP relating to Domtar Corporation.
  23.4
  Consent of PricewaterhouseCoopers LLP.
  23.5
  Consent of Debevoise and Plimpton, LLP (included in Exhibit 5.1).
  24.1
  Powers of Attorney.
  8