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  <TITLE>Form S-8 Cognos</TITLE>
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  <H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=4>UNITED STATES<BR>
  SECURITIES AND
  EXCHANGE COMMISSION</FONT><BR>
  <FONT FACE="Times New Roman, Times, Serif" SIZE=4>WASHINGTON,
  D.C.&nbsp;&nbsp;20549</FONT><BR>
  _________________ <BR>
  
  <BR>
  <FONT FACE="Times New Roman, Times, Serif" SIZE=4>FORM&nbsp;S-8</FONT><BR>
  <BR>
  <FONT FACE="Times New Roman, Times, Serif" SIZE=4>REGISTRATION STATEMENT
  UNDER</FONT><BR>
  <FONT FACE="Times New Roman, Times, Serif" SIZE=4>THE SECURITIES ACT OF
  1933</FONT><BR>
  
  _________________ </H1>
  
  <P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3><B>COGNOS INCORPORATED</B></FONT><BR>
  
  <FONT FACE="Times New Roman, Times, Serif" SIZE=2>(Exact Name of
  Registrant as Specified in Its Charter)</FONT></P>
  
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       <TH COLSPAN=1 ALIGN=CENTER WIDTH=50%><FONT FACE="Times New Roman, Times, Serif" SIZE=3><B>CANADA</B></FONT></TH>
       <TH COLSPAN=1 ALIGN=CENTER WIDTH=50%><FONT FACE="Times New Roman, Times, Serif" SIZE=3><B>98-0119485</B></FONT></TH></TR>
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       <TD ALIGN=CENTER WIDTH=50%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(State or Other Jurisdiction of</FONT></TD>
       <TD ALIGN=CENTER WIDTH=50%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(I.R.S. Employer Identification No.)</FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=CENTER WIDTH=50%><FONT SIZE="2">Incorporation or Organization) </FONT></TD>
       <TD ALIGN=CENTER WIDTH=50%></TD></TR>
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  <A NAME=A012></A>
  <P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="3"><B>3755 Riverside Drive <BR>
  P.O. Box 9707, Station T <BR>
  Ottawa, Ontario, Canada K1G 4K9 <BR></B> </FONT>
  <FONT FACE="Times New Roman, Times, Serif" SIZE="2">(Address of Principal
  Executive Offices) (Zip Code) </FONT> </P>
  
       <P ALIGN=CENTER>_________________ </P>
  
  <P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3><B>2003 &#150; 2008 Stock Option Plan </B></FONT><BR>
  <FONT FACE="Times New Roman, Times, Serif" SIZE=2>(Full Title of the Plan) </FONT></P>
  
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       <P ALIGN=CENTER>_________________ </P>
  
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  <A NAME=A018></A>
  <P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="3"><B>William Russell</B> </FONT> <BR>
  <FONT FACE="Times New Roman, Times, Serif" SIZE="3"><B>Cognos Corporation <BR>
  15 Wayside Road <BR>
  Burlington, MA 01803-4609 <BR></B> </FONT>
  <FONT FACE="Times New Roman, Times, Serif" SIZE="2">(Name and Address of
  Agent For Service) </FONT> </P>
  
  <P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3><B>(781) 229-6600</B></FONT><BR>
  <FONT FACE="Times New Roman, Times, Serif" SIZE=2>(Telephone Number,
  Including Area Code, of Agent For Service) </FONT></P>
  
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       <P ALIGN=CENTER>_________________ </P>
  
  <H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="3">Copy to: <BR>
  Kevin M. Barry, Esq. <BR>
  Bingham McCutchen LLP <BR>
  150 Federal Street <BR>
  Boston, Massachusetts 02110 </FONT> </H1>
  
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  <P ALIGN=CENTER><FONT SIZE="2">-2- </FONT></P>
  
  
  
  
  
  
  
  
  
  
  
  <H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3>Calculation Of
  Registration Fee </FONT></H1>
  
  
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       <TH WIDTH=20% ALIGN=CENTER><FONT SIZE="2">&nbsp; </FONT></TH>
       <TH WIDTH=20% ALIGN=CENTER><FONT SIZE="2">&nbsp; </FONT></TH>
       <TH WIDTH=20% ALIGN=CENTER><FONT SIZE="2">Proposed Maximum </FONT></TH>
       <TH WIDTH=20% ALIGN=CENTER><FONT SIZE="2">Proposed Maximum </FONT></TH>
       <TH WIDTH=20% ALIGN=CENTER><FONT SIZE="2">&nbsp; </FONT></TH></TR>
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       <TH ALIGN=LEFT><FONT SIZE="2">Title of Securities to </FONT></TH>
       <TH ALIGN=CENTER><FONT SIZE="2">Amount to be </FONT></TH>
       <TH ALIGN=CENTER><FONT SIZE="2">Offering Price </FONT></TH>
       <TH ALIGN=CENTER><FONT SIZE="2">Aggregate </FONT></TH>
       <TH ALIGN=CENTER><FONT SIZE="2">Amount of </FONT></TH></TR>
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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">1,800,000 shares (1)  </FONT></TD>
       <TD ALIGN=CENTER><FONT SIZE="2">US$38.32 (2) </FONT></TD>
       <TD ALIGN=CENTER><FONT SIZE="2">US$68,976,000 </FONT></TD>
       <TD ALIGN=CENTER><FONT SIZE="2">US$8,118.48 </FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2">without par value </FONT></TD></TR>
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       <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
            This registration statement shall also cover any additional Common Shares which
            become issuable upon exercise of options granted under the Cognos Incorporated
            2003-2008 Stock Option Plan by reason of any stock dividend, stock split,
            recapitalization or other similar transaction effected without the receipt of
            consideration which results in an increase in the number of outstanding Common
            Shares of Cognos Incorporated.  </FONT></P>
  
  
       <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
            The price of US$38.32 per share, which is the average of the high and low prices of the
  Common Stock as reported on the Nasdaq National Market System on October 4, 2005, 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><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This
  Registration Statement registers additional securities of the same class as other
  securities for which Registration Statement Nos. 333-107965 and 333-117981 on Form S-8,
  each relating to the Registrant&#146;s 2003-2003 Stock Option Plan, and as filed with the
  Securities and Exchange Commission on August 14, 2003 and August 6, 2004, respectively,
  are effective. Pursuant to General Instruction E of Form S-8, the contents of the above
  listed Registration Statements are incorporated by reference herein. </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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  <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's Form S-8, File No. 333-107965, filed on August 14, 2003 and the
        Registrant's Form 2-8, File No. 333-117981, filed on August 6, 2004. </FONT></TD>
                      </TR>
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                      <TD ALIGN=LEFT WIDTH=94%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  
                       The Registrant&#146;s Annual Report on Form 10-K for the fiscal year ended February 28, 2005
        which contains audited financial statements for the fiscal year ended February 28,
  2005. </FONT></TD>
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                      <BR>
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                      <TD ALIGN=RIGHT WIDTH=6%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
                      <TD ALIGN=LEFT WIDTH=94%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  
                       The
  Registrant's Quarterly Report on Form 10-Q for the fiscal quarter ended May 31, 2005
        and the Registrant's Quarterly Report on Form 10-Q for the fiscal quarter ended
  August 31, 2005.</FONT></TD>
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                      </TABLE>
                      <BR>
  
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                      <TD ALIGN=RIGHT WIDTH=6%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
                      <TD ALIGN=LEFT WIDTH=94%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  
                       The
  Registrant's Current Report on Form 8-K filed on June 28, 2005.   </FONT></TD>
                      </TR>
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                      <BR>
  
  
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                      <TD ALIGN=LEFT WIDTH=94%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  
                       The
  description of the Common Shares in the section entitled "Description of Share
        Capital" contained in the Registrant's Registration Statement on Form F-10 filed
  with the       Commission on June 20, 2002. </FONT></TD>
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                      <BR>
  
  
  
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  <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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;&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>
  
  
  <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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  <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Certain
  legal matters in connection with this Registration Statement will be passed upon on our
  behalf by Torys LLP, Toronto, Ontario. As of the date of this Registration Statement, the
  partners and associates of Torys LLP collectively own beneficially, directly or
  indirectly, less than 1% of the Company&#146;s outstanding Common Shares. James M. Tory,
  is Chair Emeritus and Counsel of Torys LLP, and serves on our Board of Directors and as
  Lead Director.  </FONT></P>
  
  
  
  
  
  
  
  
  
  
  <PAGE>
  <HR  SIZE="3" COLOR="#CCEEFF" WIDTH="100%" ALIGN="CENTER">
  <P ALIGN=CENTER><FONT SIZE="2">-4- </FONT></P>
  
  
  
  
  
  
  
  
  <H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 8.&nbsp;&nbsp;&nbsp;&nbsp;Exhibits. </FONT></H1>
  
  
  
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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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2003-2008 Stock Option Plan (incorporated by reference to Exhibit 10.30
  to the Company&#146;s Quarterly Report on Form 10-Q filed on <BR>
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;October 7, 2005).  </FONT></P>
  
  
  
  <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.2
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Articles
  of Incorporation of the Company and amendments thereto (incorporated by reference to
  Exhibit 3.1 to the Company&#146;s Quarterly <BR>
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Report on Form 10-Q filed on January 14, 2003
  and Exhibit 3.1(i) to the Company&#146;s Quarterly Report on Form 10-Q filed on July 8,
  2004). </FONT></P>
  
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  <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.3
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;By-Laws
  of the Company (incorporated by reference to Exhibit 3.3 to the Company&#146;s Annual
  Report on Form 10-K on May 29, 2002). </FONT></P>
  
  
  
  
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  <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.1
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Opinion of Torys LLP.  </FONT></P>
  
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  <A NAME=A031></A>
  <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;23.1
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Consent of Ernst &amp; Young LLP.</FONT></P>
  
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  <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;23.2
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Consent of Torys LLP (included in Exhibit 5.1).  </FONT></P>
  
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  <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;24.1
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Power of Attorney (included in the signature pages of this Registration Statement).  </FONT></P>
  
  
  
  
  
  
  
  
  
  
  
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  <P ALIGN=CENTER><FONT SIZE="2">-5- </FONT></P>
  
  
  <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 7th day of October,
  2005. </FONT></P>
  
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       <TH COLSPAN=1></TH>
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       <TD WIDTH=60% ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD>
       <TD WIDTH=40% ALIGN=LEFT><FONT SIZE="2"><B>COGNOS INCORPORATED</B> </FONT> </TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">By: &nbsp;&nbsp;<U>/s/&nbsp;&nbsp;W. John Jussup&nbsp;&nbsp;
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  &nbsp;&nbsp;&nbsp;&nbsp;</U> </FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;W. John Jussup </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;Senior Vice President, Chief Legal <BR>
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Counsel &amp; Secretary </FONT></TD></TR>
  </TABLE>
  
  
  
  
  <PAGE>
  <HR  SIZE="3" COLOR="#CCEEFF" WIDTH="100%" ALIGN="CENTER">
  
  <P ALIGN=CENTER><FONT SIZE="2">-6- </FONT></P>
  
  
  
  
  
  
  
  
  
  
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  <A NAME=A034></A>
  <H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>POWER OF ATTORNEY AND
  SIGNATURES  </FONT></H1>
  
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  <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;EACH
  PERSON WHOSE SIGNATURE appears below this Registration Statement hereby constitutes and
  appoints Tom Manley and W. John Jussup and each of them, with full power to act without
  the other, his true and lawful attorney-in-fact and agent, with full power of
  substitution and resubstitution, for him and in his name, place and stead in any and all
  capacities (until revoked in writing) to sign all amendments (including post-effective
  amendments) to this Registration Statement on Form S-8 of Cognos Incorporated and to file
  the same, with all exhibits thereto and other documents in connection therewith, with the
  Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, and
  each of them, full power and authority to do and perform each and every act and thing
  requisite and necessary fully to all intents and purposes as he might or could do in
  person thereby ratifying and confirming all that said attorneys-in-fact and agents or any
  of them, or their or his substitute, may lawfully do or cause to be done by virtue
  hereof.  </FONT></P>
  
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  <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant
  to the requirements of the Securities Act of 1933, this Registration Statement has been
  signed below by the following persons in the capacities and on the dates indicated.  </FONT></P>
  
  
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       <TD WIDTH=33% ALIGN=LEFT><FONT SIZE="2"><U>Signature</U> </FONT></TD>
       <TD WIDTH=34% ALIGN=LEFT><FONT SIZE="2"><U>Title(s)</U> </FONT></TD>
       <TD WIDTH=33% ALIGN=LEFT><FONT SIZE="2"><U>Date</U> </FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2"><U>/s/ Robert G. Ashe&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U> </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">Chief Executive Officer, President </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">September 28, 2005 </FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Robert G. Ashe </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">and Director (Principal Executive </FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">Officer) </FONT></TD></TR>
  <TR>
       <TD><FONT SIZE="2">&nbsp; </FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2"><U>/s/ Tom Manley&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U> </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">Senior Vice President, </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">September 28, 2005 </FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Tom Manley </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">Finance and Administration </FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">and Chief Financial Officer </FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">(Principal Financial Officer and </FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">Principal Accounting Officer) </FONT></TD></TR>
  
  <TR>
       <TD><FONT SIZE="2">&nbsp; </FONT></TD></TR>
  
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2"><U>/s/ Renato Zambonini&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U> </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">Chairman of the Board </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">September 28, 2005 </FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Renato Zambonini </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">of Directors </FONT></TD></TR>
  
  
  
  
  
  <TR>
       <TD><FONT SIZE="2">&nbsp; </FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2"><U>/s/ John E. Caldwell&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U> </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">Director </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">October 1, 2005 </FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;John E. Caldwell </FONT></TD></TR>
  <TR>
       <TD><FONT SIZE="2">&nbsp; </FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2"><U>/s/ Paul D. Damp&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U> </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">Director </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">October 4, 2005 </FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Paul D. Damp </FONT></TD></TR>
  <TR>
       <TD><FONT SIZE="2">&nbsp; </FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2"><U>/s/ Pierre Y. Ducros&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U> </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">Director </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">October 4, 2005 </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">October 4, 2005 </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 J. 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">September 27, 2005 </FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;John J. Rando&nbsp;<BR> </FONT></TD></TR>
  
          <TR VALIGN=TOP>
  <TD><FONT SIZE="2">&nbsp; </FONT></TD></TR>
  
  
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2"><U>/s/ James M. Tory&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U> </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">Director </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">September 27, 2005 </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">September 27, 2005 </FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;William Russell </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">in the United States and Director </FONT></TD></TR>
  </TABLE>
  
  
  
  
  
  <PAGE>
  
  
  <HR  SIZE="3" COLOR="#CCEEFF" WIDTH="100%" ALIGN="CENTER">
  
  <P ALIGN=CENTER><FONT SIZE="2">-7- </FONT></P>
  
  
  
  
  
  
  
  
  <H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>AUTHORIZED
  REPRESENTATIVE </FONT></H1>
  
  <!-- MARKER FORMAT-SHEET="Para Large Indent" FSL="Default" -->
  <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant
  to the requirements of Section 6(a) of the Securities Act of 1933, as amended, the
  Authorized Representative has duly caused this Registration Statement to be signed on its
  behalf by the undersigned, solely in its capacity as the duly authorized representative of
  Cognos Incorporated in the United States, in the City of Saratoga, State of California, on
  this 27th day of September, 2005.  </FONT></P>
  
  <TABLE CELLPADDING=0 CELLSPACING=0 BORDER=0 WIDTH=100%>
  <TR VALIGN=Bottom>
       <TH COLSPAN=2></TH>
       <TH COLSPAN=2></TH></TR>
  <TR VALIGN=Bottom>
       <TD WIDTH=66% ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD>
       <TD WIDTH=34% ALIGN=LEFT><FONT SIZE="2"><U>/s/ William Russell&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U> </FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">William Russell </FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">Authorized U.S. Representative </FONT></TD></TR>
  </TABLE>
  
  
  
  
  
  
  
  
  
  
  <PAGE>
  <HR  SIZE="3" COLOR="#CCEEFF" WIDTH="100%" ALIGN="CENTER">
  
  
  <P ALIGN=CENTER><FONT SIZE="2">-8- </FONT></P>
  
  <H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>EXHIBIT INDEX </FONT></H1>
  
  <TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
  <TR VALIGN=TOP>
  <TH ALIGN=LEFT WIDTH=15%><FONT SIZE="2"><U>Exhibit No.</U> </FONT></TH>
  <TH ALIGN=LEFT WIDTH=85%><FONT SIZE="2"><U>Description of Exhibit</U> </FONT></TH></TR>
         <TR VALIGN=TOP>
  <TD><FONT SIZE="2">&nbsp; </FONT></TD></TR>
         <TR VALIGN=TOP>
  <TD><FONT SIZE="2">4.1 </FONT></TD>
  <TD><FONT SIZE="2">2003-2008 Stock Option Plan (incorporated by reference to Exhibit 10.30 to the Company's
                  Quarterly Report on Form 10-Q filed on October 7, 2005). </FONT></TD></TR>
         <TR VALIGN=TOP>
  <TD><FONT SIZE="2">&nbsp; </FONT></TD></TR>
         <TR VALIGN=TOP>
  <TD><FONT SIZE="2">4.2 </FONT></TD>
  <TD><FONT SIZE="2">Articles of Incorporation of the Company and amendments thereto (incorporated by
                  reference to Exhibit 3.1 to the Company's Quarterly Report on Form 10-Q filed on January
                  14, 2003 and Exhibit 3.1(i)  to the Company's Quarterly Report on Form 10-Q filed on July
                  8, 2004). </FONT></TD></TR>
         <TR VALIGN=TOP>
  <TD><FONT SIZE="2">&nbsp; </FONT></TD></TR>
          <TR VALIGN=TOP>
  <TD><FONT SIZE="2">4.3 </FONT></TD>
  <TD><FONT SIZE="2">By-Laws of the Company (incorporated by reference to Exhibit 3.3 to the Company's Annual
                  Report on Form 10-K filed on May 29, 2002). </FONT></TD></TR>
          <TR VALIGN=TOP>
  <TD><FONT SIZE="2">&nbsp; </FONT></TD></TR>
          <TR VALIGN=TOP>
  <TD><FONT SIZE="2">5.1 </FONT></TD>
  <TD><FONT SIZE="2">Opinion of Torys LLP. </FONT></TD></TR>
          <TR VALIGN=TOP>
  <TD><FONT SIZE="2">&nbsp; </FONT></TD></TR>
          <TR VALIGN=TOP>
  <TD><FONT SIZE="2">23.1 </FONT></TD>
  <TD><FONT SIZE="2">Consent of Ernst &amp; Young LLP. </FONT></TD></TR>
          <TR VALIGN=TOP>
  <TD><FONT SIZE="2">&nbsp; </FONT></TD></TR>
          <TR VALIGN=TOP>
  <TD><FONT SIZE="2">23.2 </FONT></TD>
  <TD><FONT SIZE="2">Consent of Torys LLP (included in Exhibit 5.1). </FONT></TD></TR>
          <TR VALIGN=TOP>
  <TD><FONT SIZE="2">&nbsp; </FONT></TD></TR>
          <TR VALIGN=TOP>
  <TD><FONT SIZE="2">24.1 </FONT></TD>
  <TD><FONT SIZE="2">Power of Attorney (included in the signature pages of this Registration Statement).</FONT></TD></TR>
  </TABLE>
  
  
  
  
  
  
  
  </BODY>
  </HTML>
metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "cognoss8_95413.htm", "description": "FORM S-8", "secsgml_size_bytes": 30811}]
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": "333-128886", "film-number": "051129454"}, "business-address": {"street1": "3755 RIVERSIDE DR", "street2": "PO BOX 9707", "city": "OTTAWA ONTARIO CAN K", "state": "A6", "zip": "00000", "phone": "6137381440"}, "mail-address": {"street1": "3755 RIVERSIDE DR", "street2": "POST OFFICE BOX 9707", "city": "ONTARIO"}}
text: Form S-8 Cognos
  UNITED STATES
  SECURITIES AND
  EXCHANGE COMMISSION
  WASHINGTON,
  D.C.  20549
  _________________
  FORM S-8
  REGISTRATION STATEMENT
  UNDER
  THE SECURITIES ACT OF
  1933
  _________________
  COGNOS INCORPORATED
  (Exact Name of
  Registrant as Specified in Its Charter)
  CANADA
  98-0119485
  (State or Other Jurisdiction of
  (I.R.S. Employer Identification No.)
  Incorporation or Organization)
  3755 Riverside Drive
  P.O. Box 9707, Station T
  Ottawa, Ontario, Canada K1G 4K9
  (Address of Principal
  Executive Offices) (Zip Code)
  _________________
  2003 – 2008 Stock Option Plan
  (Full Title of the Plan)
  _________________
  William Russell
  Cognos Corporation
  15 Wayside Road
  Burlington, MA 01803-4609
  (Name and Address of
  Agent For Service)
  (781) 229-6600
  (Telephone Number,
  Including Area Code, of Agent For Service)
  _________________
  Copy to:
  Kevin M. Barry, Esq.
  Bingham McCutchen LLP
  150 Federal Street
  Boston, Massachusetts 02110
  -2-
  Calculation Of
  Registration Fee
  Proposed Maximum
  Proposed Maximum
  Title of Securities to
  Amount to be
  Offering Price
  Aggregate
  Amount of
  be Registered
  Registered
  Per Share
  Offering Price
  Registration Fee
  Common Shares,
  1,800,000 shares (1)
  US$38.32 (2)
  US$68,976,000
  US$8,118.48
  without par value
  (1) 
        
            This registration statement shall also cover any additional Common Shares which
            become issuable upon exercise of options granted under the Cognos Incorporated
            2003-2008 Stock Option Plan by reason of any stock dividend, stock split,
            recapitalization or other similar transaction effected without the receipt of
            consideration which results in an increase in the number of outstanding Common
            Shares of Cognos Incorporated.
  (2) 
        
            The price of US$38.32 per share, which is the average of the high and low prices of the
  Common Stock as reported on the Nasdaq National Market System on October 4, 2005, is set
  forth solely for purposes of calculating the filing fee pursuant to Rules 457(c) and (h).
  This
  Registration Statement registers additional securities of the same class as other
  securities for which Registration Statement Nos. 333-107965 and 333-117981 on Form S-8,
  each relating to the Registrant's 2003-2003 Stock Option Plan, and as filed with the
  Securities and Exchange Commission on August 14, 2003 and August 6, 2004, respectively,
  are effective. Pursuant to General Instruction E of Form S-8, the contents of the above
  listed Registration Statements are incorporated by reference herein.
  -3-
  PART II
  INFORMATION REQUIRED
  IN THE REGISTRATION STATEMENT
  Item 3.    Incorporation of Documents
  by Reference.
  The
  following documents filed by Cognos Incorporated (the "Registrant" or the "Company")
  with the Commission pursuant to the Securities Exchange Act of 1934, as amended (the
  "Exchange Act") are incorporated by reference in this Registration Statement:
  (a)       
  
                       The Registrant's Form S-8, File No. 333-107965, filed on August 14, 2003 and the
        Registrant's Form 2-8, File No. 333-117981, filed on August 6, 2004.
  (b)       
  
                       The Registrant's Annual Report on Form 10-K for the fiscal year ended February 28, 2005
        which contains audited financial statements for the fiscal year ended February 28,
  2005.
  (c)       
  
                       The
  Registrant's Quarterly Report on Form 10-Q for the fiscal quarter ended May 31, 2005
        and the Registrant's Quarterly Report on Form 10-Q for the fiscal quarter ended
  August 31, 2005.
  (d)       
  
                       The
  Registrant's Current Report on Form 8-K filed on June 28, 2005.
  (e)       
  
                       The
  description of the Common Shares in the section entitled "Description of Share
        Capital" contained in the Registrant's Registration Statement on Form F-10 filed
  with the       Commission on June 20, 2002.
  All
  documents subsequently filed with the Commission by the Registrant pursuant to Sections
  13(a), 13(c), 14 and 15(d) of the Exchange Act, prior to the filing of a post-effective
  amendment which indicates that all securities offered herein have been sold or which
  deregisters all securities then remaining unsold, shall be deemed to be incorporated by
  reference in this Registration Statement and to be a part hereof from the date of filing
  of such documents.
  Any
  statement contained in a document incorporated or deemed to be incorporated by reference
  herein shall be deemed to be modified or superseded for the purposes of this Registration
  Statement to the extent that a statement contained herein or in any other subsequently
  filed document that also is or is deemed to be incorporated by reference herein modifies
  or replaces such statement. Any statement so modified or superseded shall not be deemed,
  except as so modified or superseded, to constitute a part of this Registration Statement.
  Item 5.    Interest of Named Experts and Counsel.
  Certain
  legal matters in connection with this Registration Statement will be passed upon on our
  behalf by Torys LLP, Toronto, Ontario. As of the date of this Registration Statement, the
  partners and associates of Torys LLP collectively own beneficially, directly or
  indirectly, less than 1% of the Company's outstanding Common Shares. James M. Tory,
  is Chair Emeritus and Counsel of Torys LLP, and serves on our Board of Directors and as
  Lead Director.
  -4-
  Item 8.    Exhibits.
  4.1
          2003-2008 Stock Option Plan (incorporated by reference to Exhibit 10.30
  to the Company's Quarterly Report on Form 10-Q filed on
  October 7, 2005).
  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
  and Exhibit 3.1(i) to the Company's Quarterly Report on Form 10-Q filed on July 8,
  2004).
  4.3
          By-Laws
  of the Company (incorporated by reference to Exhibit 3.3 to the Company's Annual
  Report on Form 10-K on May 29, 2002).
  5.1
          Opinion of Torys LLP.
  23.1
          Consent of Ernst & Young LLP.
  23.2
          Consent of Torys LLP (included in Exhibit 5.1).
  24.1
          Power of Attorney (included in the signature pages of this Registration Statement).
  -5-
  SIGNATURES
  Pursuant to the requirements of the
  Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe
  that it meets all of the requirements for filing on Form S-8 and has duly caused this
  Registration Statement to be signed on its behalf by the undersigned, thereunto duly
  authorized, in the City of Ottawa, Province of Ontario, Canada on the 7th day of October,
  2005.
  COGNOS INCORPORATED
  By:
  /s/  W. John Jussup
  W. John Jussup
  Senior Vice President, Chief Legal
  Counsel & Secretary
  -6-
  POWER OF ATTORNEY AND
  SIGNATURES
  EACH
  PERSON WHOSE SIGNATURE appears below this Registration Statement hereby constitutes and
  appoints Tom Manley and W. John Jussup and each of them, with full power to act without
  the other, his true and lawful attorney-in-fact and agent, with full power of
  substitution and resubstitution, for him and in his name, place and stead in any and all
  capacities (until revoked in writing) to sign all amendments (including post-effective
  amendments) to this Registration Statement on Form S-8 of Cognos Incorporated and to file
  the same, with all exhibits thereto and other documents in connection therewith, with the
  Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, and
  each of them, full power and authority to do and perform each and every act and thing
  requisite and necessary fully to all intents and purposes as he might or could do in
  person thereby ratifying and confirming all that said attorneys-in-fact and agents or any
  of them, or their or his substitute, may lawfully do or cause to be done by virtue
  hereof.
  Pursuant
  to the requirements of the Securities Act of 1933, this Registration Statement has been
  signed below by the following persons in the capacities and on the dates indicated.
  Signature
  Title(s)
  Date
  /s/ Robert G. Ashe
  Chief Executive Officer, President
  September 28, 2005
  Robert G. Ashe
  and Director (Principal Executive
  Officer)
  /s/ Tom Manley
  Senior Vice President,
  September 28, 2005
  Tom Manley
  Finance and Administration
  and Chief Financial Officer
  (Principal Financial Officer and
  Principal Accounting Officer)
  /s/ Renato Zambonini
  Chairman of the Board
  September 28, 2005
  Renato Zambonini
  of Directors
  /s/ John E. Caldwell
  Director
  October 1, 2005
  John E. Caldwell
  /s/ Paul D. Damp
  Director
  October 4, 2005
  Paul D. Damp
  /s/ Pierre Y. Ducros
  Director
  October 4, 2005
  Pierre Y. Ducros
  /s/ Robert W. Korthals
  Director
  October 4, 2005
  Robert W. Korthals
  /s/ John J. Rando
  Director
  September 27, 2005
  John J. Rando
  /s/ James M. Tory
  Director
  September 27, 2005
  James M. Tory, Q.C.
  /s/ William Russell
  Authorized Representative
  September 27, 2005
  William Russell
  in the United States and Director
  -7-
  AUTHORIZED
  REPRESENTATIVE
  Pursuant
  to the requirements of Section 6(a) of the Securities Act of 1933, as amended, the
  Authorized Representative has duly caused this Registration Statement to be signed on its
  behalf by the undersigned, solely in its capacity as the duly authorized representative of
  Cognos Incorporated in the United States, in the City of Saratoga, State of California, on
  this 27th day of September, 2005.
  /s/ William Russell
  William Russell
  Authorized U.S. Representative
  -8-
  EXHIBIT INDEX
  Exhibit No.
  Description of Exhibit
  4.1
  2003-2008 Stock Option Plan (incorporated by reference to Exhibit 10.30 to the Company's
                  Quarterly Report on Form 10-Q filed on October 7, 2005).
  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 and Exhibit 3.1(i)  to the Company's Quarterly Report on Form 10-Q filed on July
                  8, 2004).
  4.3
  By-Laws of the Company (incorporated by reference to Exhibit 3.3 to the Company's Annual
                  Report on Form 10-K filed on May 29, 2002).
  5.1
  Opinion of Torys LLP.
  23.1
  Consent of Ernst & Young LLP.
  23.2
  Consent of Torys LLP (included in Exhibit 5.1).
  24.1
  Power of Attorney (included in the signature pages of this Registration Statement).