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  <TITLE>Cognos S-8</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 January 29, 2003. </FONT></H1>
  
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  <H1 ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=3>Registration No.
  333-____ </FONT></H1>
  
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  <H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=4>SECURITIES AND
  EXCHANGE COMMISSION<BR>
  WASHINGTON, D.C.&nbsp;&nbsp;20549 </FONT></H1>
  
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       <P ALIGN=CENTER>_________________ </P>
  
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  <A NAME=A006></A>
  <H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=4>FORM&nbsp;S-8 </FONT></H1>
  
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  <A NAME=A007></A>
  <H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=4>REGISTRATION STATEMENT
  UNDER
  <BR>THE SECURITIES ACT OF 1933 </FONT></H1>
  
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       <P ALIGN=CENTER>_________________ </P>
  
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  <A NAME=A008></A>
  <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 ALIGN=CENTER WIDTH=50%><FONT FACE="Times New Roman, Times, Serif" SIZE=3>CANADA</FONT></TH>
       <TH ALIGN=CENTER WIDTH=50%><FONT FACE="Times New Roman, Times, Serif" SIZE=3>98-0119485</FONT></TH></TR>
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       <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(State or Other Jurisdiction of</FONT></TD>
       <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(I.R.S. Employer Identification No.)</FONT></TD></TR>
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       <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Incorporation or Organization)</FONT></TD></TR>
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  <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</B></FONT><BR>
  <FONT FACE="Times New Roman, Times, Serif" SIZE=2>(Address of Principal
  Executive Offices) (Zip Code) </FONT></P>
  
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       <P ALIGN=CENTER>_________________ </P>
  
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  <A NAME=A014></A>
  <P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3><B>2002 - 2005
  Restricted Share Unit 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=A016></A>
  <P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3><B>William Russell<BR>
  Cognos Corporation<BR>
  67 South Bedford Street<BR>
  Burlington, MA 01803-5164</B></FONT><BR>
  <FONT FACE="Times New Roman, Times, Serif" SIZE=2>(Name and Address of
  Agent For Service) </FONT></P>
  
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  <A NAME=A019></A>
  <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>
  
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  <A NAME=A021></A>
  <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>
  High Street Tower<BR>
  125 High Street<BR>
  Boston, Massachusetts 02110 </FONT></H1>
  
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  <P ALIGN=CENTER><FONT SIZE="2">-2- </FONT></P>
  
  
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  <H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3>Calculation Of
  Registration Fee </FONT></H1>
  
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       <TH ALIGN=LEFT WIDTH=20%><FONT SIZE="2">&nbsp; </FONT></TH>
       <TH ALIGN=CENTER WIDTH=20%><FONT SIZE="2">&nbsp; </FONT></TH>
       <TH ALIGN=CENTER WIDTH=20%><FONT SIZE="2">Proposed Maximum </FONT></TH>
       <TH ALIGN=CENTER WIDTH=20%><FONT SIZE="2">Proposed Maximum </FONT></TH>
       <TH ALIGN=CENTER WIDTH=20%><FONT SIZE="2">&nbsp; </FONT></TH>
       <TH ALIGN=CENTER WIDTH=20%><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>
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       <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>
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       <TD ALIGN=LEFT><FONT SIZE="2">Common Shares, </FONT></TD>
       <TD ALIGN=CENTER><FONT SIZE="2">2,000,000 shares </FONT></TD>
       <TD ALIGN=CENTER><FONT SIZE="2">US$24.09 (1) </FONT></TD>
       <TD ALIGN=CENTER><FONT SIZE="2">US$48,180,000 </FONT></TD>
       <TD ALIGN=CENTER><FONT SIZE="2">US$4,432.56 </FONT></TD></TR>
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       <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;&nbsp;&nbsp;(1)&nbsp;
  &nbsp;&nbsp;
            The price of $24.09 per share, which is the average of the high and low prices
            of the Common Shares as reported on the Nasdaq National Market System on January
            23, 2003, 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>
  
  
  
  
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  <H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>PART II </FONT></H1>
  
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  <A NAME=A027></A>
  <H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>INFORMATION REQUIRED
  IN THE REGISTRATION STATEMENT </FONT></H1>
  
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  <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 Annual Report on Form&nbsp;10-K for the fiscal year ended
                      February 28, 2002 filed pursuant to the Exchange Act and containing audited
                      financial statements for the fiscal year ended February 28, 2002. </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 Quarterly Reports on Form 10-Q for the fiscal quarters
                      ended May 31, 2002, August 31, 2002 and November 30, 2002, 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>(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  
                       The Registrant&#146;s Current Report on Form 8-K filed on December 23, 2002 and
                      the Registrant&#146;s Current Report on Form 8-K filed on January 17, 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>(c)&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&nbsp;F-10 filed with the Commission on June 20, 2002. </FONT></TD>
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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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  <A NAME=A029></A>
  <H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 4.&nbsp;&nbsp;&nbsp;&nbsp;Description of
  Securities. </FONT></H1>
  
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  <A NAME=A030></A>
  <P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
  applicable. </FONT></P>
  
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  <A NAME=A031></A>
  <H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 5.&nbsp;&nbsp;&nbsp;&nbsp;Interest of
  Named Experts and Counsel. </FONT></H1>
  
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  <A NAME=A032></A>
  <P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
  applicable.</FONT></P>
  
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  <H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 6.&nbsp;&nbsp;&nbsp;&nbsp;Indemnification
  of Directors and Officers. </FONT></H1>
  
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  <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Under
  the Canada Business Corporations Act (the &#147;CBCA&#148;), the Company may indemnify a
  present or former director or officer of the Company or a person who acts or acted at the
  Company&#146;s request as a director or officer, or an individual acting in a similar
  capacity, of another entity, against all</FONT></P>
  
  
  
  
  
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  <P ALIGN=CENTER><FONT SIZE="2">-4- </FONT></P>
  
  
  
  
  
  
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  <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>costs, charges and expenses, including an amount
  paid to settle an action or satisfy a judgment, reasonably incurred by him or her in
  respect of any civil, criminal, administrative, investigative or other proceeding in which
  the individual is involved because of that association with the Company or other entity
  referred to above, and provided that the director, officer or other person acted honestly
  and in good faith with a view to the best interests of the Company or other entity
  referred to above and, in the case of a criminal or administrative action or proceeding
  that is enforced by a monetary penalty, had reasonable grounds for believing that his or
  her conduct was lawful. Such indemnification may be made in connection with a derivative
  action by or on behalf of the Company or other entity referred to above only with court
  approval and if he or she fulfilled the conditions set forth above. A director, officer or
  other person referred to above is entitled to indemnification from the Company as a matter
  of right if he or she was not judged by the court or other competent authority to have
  committed any fault or omitted to do anything that the individual ought to have done and
  fulfilled the conditions set forth above. </FONT></P>
  
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  <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
  by-laws of the Company provide that the Company shall, to the extent permitted by the
  CBCA, indemnify every present or former director or officer of the Company or person who
  acts or acted and every other person who acts or acted at the Company&#146;s request as a
  director or officer, or an individual acting in a similar capacity, of another entity, and
  his or her heirs and legal representatives. </FONT></P>
  
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  <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A
  directors&#146; and officers&#146; liability insurance policy is maintained by the
  Company, which insures directors and officers for losses as a result of certain claims
  against the directors and officers of the Company in their capacity as directors and
  officers and also reimburses the Company for payments made pursuant to the indemnity
  provisions under the CBCA and the by-laws of the Company. </FONT></P>
  
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  <A NAME=A034></A>
  <H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item&nbsp;7.&nbsp;&nbsp;&nbsp;&nbsp;Exemption
  From Registration Claimed. </FONT></H1>
  
  <!-- MARKER FORMAT-SHEET="Head Sub 2 Left" FSL="Default" -->
  <A NAME=A035></A>
  <P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
  applicable. </FONT></P>
  
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  <H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 8.&nbsp;&nbsp;&nbsp;&nbsp;Exhibits. </FONT></H1>
  
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  <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.1
  &nbsp;&nbsp;&nbsp;Cognos Incorporated 2002-2005 Restricted Share Unit Plan (incorporated by reference to
  Exhibit 10.21 to the Company&#146;s Quarterly Report on Form 10-Q filed on January 14,
  2003). </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;Articles of Incorporation of the Company and amendments thereto (incorporated by reference
  to Exhibit 3.1 to the Company&#146;s Quarterly Report on Form 10-Q filed on January 14,
  2003). </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;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>
  
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  <A NAME=A037></A>
  <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;23.1
  &nbsp;&nbsp;&nbsp;Consent of Ernst &amp; Young LLP.</FONT></P>
  
  <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;24.1
  &nbsp;&nbsp;&nbsp;Power of Attorney (included on page 8 of this Registration Statement).</FONT></P>
  
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  <A NAME=A038></A>
  <H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 9.&nbsp;&nbsp;&nbsp;&nbsp;Undertakings. </FONT></H1>
  
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            <TD ALIGN=LEFT WIDTH=96%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
            The undersigned Registrant hereby undertakes: </FONT></TD>
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            <BR>
  
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            <TD ALIGN=LEFT WIDTH=91%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  
             To file, during any period in which offers or sales are being made, a
            post-effective amendment to this registration statement: </FONT></TD>
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  <P ALIGN=CENTER><FONT SIZE="2">-5- </FONT></P>
  
  
  
  
  
  
  
  
  
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            <TD ALIGN=LEFT WIDTH=86%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  
             To include any prospectus required by Section 10(a)(3) of the Securities Act of
            1933; </FONT></TD>
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            <TD ALIGN=LEFT WIDTH=86%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  
             To reflect in the prospectus any facts or events arising after the effective
            date of the registration statement (or the most recent post-effective amendment
            thereof) which, individually or in the aggregate, represent a fundamental change
            in the information set forth in the registration statement; and </FONT></TD>
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            <TD ALIGN=LEFT WIDTH=86%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(iii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  
             To include any material information with respect to the plan of distribution
            not previously disclosed in the registration statement or any material change to
            such information in the registration statement; </FONT></TD>
            </TR>
            </TABLE>
            <BR>
  
  <!-- MARKER FORMAT-SHEET="Para (List) Flush Level 3" FSL="Default" -->
       <TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
            <TR VALIGN=TOP>
            <TD ALIGN=RIGHT WIDTH=9%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
            <TD ALIGN=LEFT WIDTH=91%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  
             That, for the purpose of determining any liability under the Securities Act of
            1933, 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
            <I>bona fide</I> offering thereof; </FONT></TD>
            </TR>
            </TABLE>
            <BR>
  
  <!-- MARKER FORMAT-SHEET="Para (List) Flush Level 3" FSL="Default" -->
       <TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
            <TR VALIGN=TOP>
            <TD ALIGN=RIGHT WIDTH=9%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
            <TD ALIGN=LEFT WIDTH=91%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(3)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  
             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. </FONT></TD>
            </TR>
            </TABLE>
            <BR>
  
  <!-- MARKER FORMAT-SHEET="Para (List) Flush Level 2" FSL="Default" -->
                 <TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
                      <TR VALIGN=TOP>
                      <TD ALIGN=RIGHT WIDTH=4%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
                      <TD ALIGN=LEFT WIDTH=96%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  
                       The undersigned Registrant hereby undertakes that, for purposes of determining
                      any liability under the Securities Act of 1933, each filing of the
                      Registrant&#146;s annual report pursuant to Section 13(a) or Section 15(d) of
                      the Securities Exchange Act of 1934 that is incorporated by reference in the
                      registration statement shall be deemed to be a new registration statement
                      relating to the securities offered therein, and the offering of such securities
                      at that time shall be deemed to be the initial <I>bona fide </I>offering
                      thereof. </FONT></TD>
                      </TR>
                      </TABLE>
                      <BR>
  
  <!-- MARKER FORMAT-SHEET="Para (List) Flush Level 2" FSL="Default" -->
                 <TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
                      <TR VALIGN=TOP>
                      <TD ALIGN=RIGHT WIDTH=4%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
                      <TD ALIGN=LEFT WIDTH=96%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  
                       Insofar as indemnification for liabilities arising under the Securities Act of
                      1933 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 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 Act and will be governed by the final adjudication of
                      such issue. </FONT></TD>
                      </TR>
                      </TABLE>
                      <BR>
  
  <!-- MARKER FORMAT-SHEET="Head Center Italic" FSL="Default" -->
  <A NAME=A039></A>
  <P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><I>[REMAINDER OF PAGE
  INTENTIONALLY LEFT BLANK]</I> </FONT></P>
  
  
  
  
  
  
  
  <PAGE>
  
  <HR  SIZE="3" COLOR="#CCEEFF" WIDTH="100%" ALIGN="CENTER">
  <P ALIGN=CENTER><FONT SIZE="2">-6- </FONT></P>
  
  
  
  
  
  
  
  
  
  <!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" -->
  <A NAME=A040></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 23rd day of January, 2003. </FONT></P>
  
  <TABLE CELLPADDING=0 CELLSPACING=0 BORDER=0 WIDTH=100%>
  <TR VALIGN=Bottom>
       <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">COGNOS INCORPORATED </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: <U>/s/ Renato Zambonini&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;Renato Zambonini </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 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>
  
  
  
  
  
  
  
  <!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" -->
  <A NAME=A043></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>
  
  <!-- 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;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>
  
  <TABLE CELLPADDING=0 CELLSPACING=0 BORDER=0 WIDTH=100%>
  <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"><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">Chief Executive Officer </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">January 23, 2003 </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">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">January 23, 2003 </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/ 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">January 23, 2003 </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/ Douglas C. Cameron&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">January 23, 2003 </FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Douglas C. Cameron </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">January 23, 2003 </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">January 23, 2003 </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">January 23, 2003 </FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;John Rando </FONT></TD></TR>
  <TR>
       <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">January 23, 2003 </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">January 22, 2003 </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">-8- </FONT></P>
  
  
  
  
  
  
  
  <!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" -->
  <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 Cupertino, State of California, on
  this 22nd day of January, 2003. </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">-9- </FONT></P>
  
  
  
  
  
  
  
  
  <!-- MARKER FORMAT-SHEET="Head Minor Center" FSL="Default" -->
  <A NAME=A054></A>
  <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>
  <TD ALIGN=LEFT WIDTH=15%><FONT SIZE="2"><U>Exhibit No.</U> </FONT></TD>
  <TD ALIGN=LEFT WIDTH=85%><FONT SIZE="2"><U>Description of Exhibit</U> </FONT></TD></TR>
  
  <TR VALIGN=TOP>
  <TD><FONT SIZE="2">4.1 </FONT></TD>
  <TD><FONT SIZE="2">
  Cognos Incorporated 2002-2005 Restricted Share Unit Plan (incorporated by reference to
  Exhibit 10.21 to the Company&#146;s Quarterly Report on Form 10-Q filed on January 14,
  2003). <BR>&nbsp; </FONT></TD></TR>
  
  <TR VALIGN=TOP>
  <TD WIDTH=15%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>4.2 </FONT></TD>
  <TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
  Articles of Incorporation of the Company and amendments thereto (incorporated by reference
  to Exhibit 3.1 to the Company&#146;s Quarterly Report on Form 10-Q filed on January 14,
  2003). <BR>&nbsp;</FONT></TD>
  </TR>
  
  <TR VALIGN=TOP>
  <TD WIDTH=15%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>4.3 </FONT></TD>
  <TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" 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).  <BR>&nbsp;</FONT></TD>
  </TR>
  
  <TR VALIGN=TOP>
  <TD WIDTH=15%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>23.1</FONT></TD>
  <TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Consent of Ernst &amp;
  Young LLP. <BR>&nbsp;</FONT></TD>
  </TR>
  
  <TR VALIGN=TOP>
  <TD WIDTH=15%><FONT FACE="Times New Roman, Times, Serif" SIZE="2">24.1 </FONT> </TD>
  <TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Power of Attorney (included on page 8
  of this Registration Statement)  <BR>&nbsp;</FONT> </TD></TR>
  </TABLE>
  
  </BODY>
  </HTML>
metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "form_s8.htm", "description": "FORM S-8", "secsgml_size_bytes": 40766}]
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": "333-102793", "film-number": "03530009"}, "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: Cognos S-8
  As filed with the
  Securities and Exchange Commission on January 29, 2003.
  Registration No.
  333-____
  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)
  _________________
  2002 - 2005
  Restricted Share Unit Plan
  (Full Title of the Plan)
  _________________
  William Russell
  Cognos Corporation
  67 South Bedford Street
  Burlington, MA 01803-5164
  (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
  High Street Tower
  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,
  2,000,000 shares
  US$24.09 (1)
  US$48,180,000
  US$4,432.56
  without par value
  (1) 
    
            The price of $24.09 per share, which is the average of the high and low prices
            of the Common Shares as reported on the Nasdaq National Market System on January
            23, 2003, 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 Annual Report on Form 10-K for the fiscal year ended
                      February 28, 2002 filed pursuant to the Exchange Act and containing audited
                      financial statements for the fiscal year ended February 28, 2002.
  (b)       
  
                       The Registrant's Quarterly Reports on Form 10-Q for the fiscal quarters
                      ended May 31, 2002, August 31, 2002 and November 30, 2002, filed pursuant to the
                      Exchange Act.
  (c)       
  
                       The Registrant's Current Report on Form 8-K filed on December 23, 2002 and
                      the Registrant's Current Report on Form 8-K filed on January 17, 2003.
  (c)       
  
                       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.
  Item 4.    Description of
  Securities.
  Not
  applicable.
  Item 5.    Interest of
  Named Experts and Counsel.
  Not
  applicable.
  Item 6.    Indemnification
  of Directors and Officers.
  Under
  the Canada Business Corporations Act (the "CBCA"), the Company may indemnify a
  present or former director or officer of the Company or a person who acts or acted at the
  Company's request as a director or officer, or an individual acting in a similar
  capacity, of another entity, against all
  -4-
  costs, charges and expenses, including an amount
  paid to settle an action or satisfy a judgment, reasonably incurred by him or her in
  respect of any civil, criminal, administrative, investigative or other proceeding in which
  the individual is involved because of that association with the Company or other entity
  referred to above, and provided that the director, officer or other person acted honestly
  and in good faith with a view to the best interests of the Company or other entity
  referred to above and, in the case of a criminal or administrative action or proceeding
  that is enforced by a monetary penalty, had reasonable grounds for believing that his or
  her conduct was lawful. Such indemnification may be made in connection with a derivative
  action by or on behalf of the Company or other entity referred to above only with court
  approval and if he or she fulfilled the conditions set forth above. A director, officer or
  other person referred to above is entitled to indemnification from the Company as a matter
  of right if he or she was not judged by the court or other competent authority to have
  committed any fault or omitted to do anything that the individual ought to have done and
  fulfilled the conditions set forth above.
  The
  by-laws of the Company provide that the Company shall, to the extent permitted by the
  CBCA, indemnify every present or former director or officer of the Company or person who
  acts or acted and every other person who acts or acted at the Company's request as a
  director or officer, or an individual acting in a similar capacity, of another entity, and
  his or her heirs and legal representatives.
  A
  directors' and officers' liability insurance policy is maintained by the
  Company, which insures directors and officers for losses as a result of certain claims
  against the directors and officers of the Company in their capacity as directors and
  officers and also reimburses the Company for payments made pursuant to the indemnity
  provisions under the CBCA and the by-laws of the Company.
  Item 7.    Exemption
  From Registration Claimed.
  Not
  applicable.
  Item 8.    Exhibits.
  4.1
     Cognos Incorporated 2002-2005 Restricted Share Unit Plan (incorporated by reference to
  Exhibit 10.21 to the Company's Quarterly Report on Form 10-Q filed on January 14,
  2003).
  4.2
     Articles of Incorporation of the Company and amendments thereto (incorporated by reference
  to Exhibit 3.1 to the Company's Quarterly Report on Form 10-Q filed on January 14,
  2003).
  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).
  23.1
     Consent of Ernst & Young LLP.
  24.1
     Power of Attorney (included on page 8 of this Registration Statement).
  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:
  -5-
  (i)       
  
             To include any prospectus required by Section 10(a)(3) of the Securities Act of
            1933;
  (ii)      
  
             To reflect in the prospectus any facts or events arising after the effective
            date of the registration statement (or the most recent post-effective amendment
            thereof) which, individually or in the aggregate, represent a fundamental change
            in the information set forth in the registration statement; and
  (iii)     
  
             To include any material information with respect to the plan of distribution
            not previously disclosed in the registration statement or any material change to
            such information in the registration statement;
  (2)       
  
             That, for the purpose of determining any liability under the Securities Act of
            1933, 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 of 1933, each filing of the
                      Registrant's annual report pursuant to Section 13(a) or Section 15(d) of
                      the Securities Exchange Act of 1934 that is incorporated by reference in the
                      registration statement shall be deemed to be a new registration statement
                      relating to the securities offered therein, and the offering of such securities
                      at that time shall be deemed to be the initial
  bona fide
  offering
                      thereof.
  (c)       
  
                       Insofar as indemnification for liabilities arising under the Securities Act of
                      1933 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 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 Act and will be governed by the final adjudication of
                      such issue.
  [REMAINDER OF PAGE
  INTENTIONALLY LEFT BLANK]
  -6-
  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 23rd day of January, 2003.
  COGNOS INCORPORATED
  By:
  /s/ Renato Zambonini
  Renato Zambonini
  Chief Executive Officer and Director
  -7-
  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/ Renato Zambonini
  Chief Executive Officer
  January 23, 2003
  Renato Zambonini
  and Director (Principal Executive
  Officer)
  /s/ Tom Manley
  Senior Vice President,
  January 23, 2003
  Tom Manley
  Finance and Administration
  and Chief Financial Officer
  (Principal Financial Officer and
  Principal Accounting Officer)
  /s/ John E. Caldwell
  Director
  January 23, 2003
  John E. Caldwell
  /s/ Douglas C. Cameron
  Director
  January 23, 2003
  Douglas C. Cameron
  /s/ Pierre Y. Ducros
  Director
  January 23, 2003
  Pierre Y. Ducros
  /s/ Robert W. Korthals
  Director
  January 23, 2003
  Robert W. Korthals
  /s/ John Rando
  Director
  January 23, 2003
  John Rando
  /s/ James M. Tory
  Director
  January 23, 2003
  James M. Tory, Q.C
  /s/ William Russell
  Authorized Representative
  January 22, 2003
  William Russell
  in the United States and Director
  -8-
  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 Cupertino, State of California, on
  this 22nd day of January, 2003.
  /s/ William Russell
  William Russell
  Authorized U.S. Representative
  -9-
  EXHIBIT INDEX
  Exhibit No.
  Description of Exhibit
  4.1
  Cognos Incorporated 2002-2005 Restricted Share Unit Plan (incorporated by reference to
  Exhibit 10.21 to the Company's Quarterly Report on Form 10-Q filed on January 14,
  2003).
  4.2
  Articles of Incorporation of the Company and amendments thereto (incorporated by reference
  to Exhibit 3.1 to the Company's Quarterly Report on Form 10-Q filed on January 14,
  2003).
  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).
  23.1
  Consent of Ernst &
  Young LLP.
  24.1
  Power of Attorney (included on page 8
  of this Registration Statement)