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  <TITLE>Cognos Form S-8 25177</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 September 22, 2006 </FONT></H1>
  
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  <H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3>UNITED STATES<BR>
  SECURITIES AND EXCHANGE COMMISSION <BR>
  WASHINGTON, D.C.&nbsp;&nbsp;20549</FONT><BR>
  _________________ <BR>
  
  <BR>
  <FONT FACE="Times New Roman, Times, Serif" SIZE=3>FORM&nbsp;S-8</FONT><BR><BR>
  <FONT FACE="Times New Roman, Times, Serif" SIZE=3>REGISTRATION STATEMENT
  UNDER</FONT><BR>
  <FONT FACE="Times New Roman, Times, Serif" SIZE=3>THE SECURITIES ACT OF
  1933</FONT><BR>_________________ </H1>
  
  
  
  
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  <A NAME=A009></A>
  <P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>COGNOS INCORPORATED
  </B><BR>
  (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=2><B>CANADA</B></FONT></TH>
       <TH COLSPAN=1 ALIGN=CENTER WIDTH=50%><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>98-0119485</B></FONT></TH></TR>
  <TR VALIGN=Bottom>
       <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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  <H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2> </FONT></H1>
  
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  <H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2> </FONT></H1>
  
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  <H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2> </FONT></H1>
  
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  <A NAME=A013></A>
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  <FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>3755 Riverside Drive<BR>
  P.O. Box 9707, Station T<BR>
  Ottawa, Ontario, Canada K1G 4K9<BR>
  </B>(Address of Principal
  Executive Offices) (Zip Code) </FONT> </P>
  
  
    <P ALIGN=CENTER>_________________ </P>
  
  
  
  
  
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  <A NAME=A015></A>
  <P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>Stock Option Agreement
  with the Cognos Incorporated Chief Operating Officer</B><BR>
  (Full Title of the Plan) </FONT> </P>
  
  
    <P ALIGN=CENTER>_________________ </P>
  
  
  
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  <FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>William V. Russell<BR>
  Cognos Corporation<BR>
  15 Wayside Road<BR>
  Burlington, MA 01803-4609</B><BR>
  (Name and Address of
  Agent For Service) </FONT> </P>
  
  
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  <A NAME=A022></A>
  <P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>(781) 229-6600 </B><BR>
  (Telephone Number,
  Including Area Code, of Agent For Service) </FONT> </P>
  
  
    <P ALIGN=CENTER>_________________ </P>
  
  
  <A NAME=A023></A>
  <H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>Copy to:<BR>
  Kevin M. Barry, Esq.<BR>
  Bingham McCutchen LLP<BR>
  150 Federal Street<BR>
  Boston, Massachusetts
  02110</B> </FONT>
  
  </H1>
  
  
  
  
  
  <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>
  <TR VALIGN=Bottom>
       <TH ALIGN=LEFT><FONT SIZE="2">Title of Securities To</FONT></TH>
       <TH ALIGN=CENTER><FONT SIZE="2">Amount To Be </FONT></TH>
       <TH ALIGN=CENTER><FONT SIZE="2">Offering Price</FONT></TH>
       <TH ALIGN=CENTER><FONT SIZE="2">Aggregate</FONT></TH>
       <TH ALIGN=CENTER><FONT SIZE="2">Amount of </FONT></TH></TR>
  <TR VALIGN=Bottom>
       <TH ALIGN=LEFT><FONT SIZE="2"><U>Be Registered</U> </FONT></TH>
       <TH ALIGN=CENTER><FONT SIZE="2"><U>Registered</U> </FONT></TH>
       <TH ALIGN=CENTER><FONT SIZE="2"><U>Per Share</U> </FONT></TH>
       <TH ALIGN=CENTER><FONT SIZE="2"><U>Offering Price</U> </FONT></TH>
       <TH ALIGN=CENTER><FONT SIZE="2"><U>Registration Fee</U> </FONT></TH></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2">Common Shares </FONT></TD>
       <TD ALIGN=CENTER><FONT SIZE="2">250,000 shares (1) </FONT></TD>
       <TD ALIGN=CENTER><FONT SIZE="2">US$31.64 (2) </FONT></TD>
       <TD ALIGN=CENTER><FONT SIZE="2">US$7,910,000</FONT></TD>
       <TD ALIGN=CENTER><FONT SIZE="2">US$846.37</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;(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 Stock Option
            Agreement with the Cognos Incorporated Chief Operating Officer 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;
             All such shares are issuable upon the exercise of options with a fixed exercise
            price of $31.64 per share which is set forth for purposes of calculating the
            filing fee pursuant to Rule 457(h).  </FONT></P>
  
  
  
  
  
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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=2>PART I </FONT></H1>
  
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  <A NAME=A032></A>
  <H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>INFORMATION REQUIRED IN
  THE SECTION 10(a) PROSPECTUS </FONT></H1>
  
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  <H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 1.&nbsp;&nbsp;&nbsp;&nbsp;Plan Information. </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
  documents containing the information specified in this Item&nbsp;1 will be sent or given
  to the participant as specified by Rule 428(b)(1) under the Securities Act of 1933, as
  amended (the &#147;<U>Securities Act</U>&#148;). In accordance with the rules and
  regulations of the Securities and Exchange Commission (the &#147;<U>Commission</U>&#148;)
  and the instructions to Form&nbsp;S-8, such documents are not being filed with the
  Commission either as part of this Registration Statement or as a prospectus or prospectus
  supplement pursuant to Rule&nbsp;424 under the Securities Act. </FONT></P>
  
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  <A NAME=A034></A>
  <H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 2.&nbsp;&nbsp;&nbsp;&nbsp;Registrant
  Information and Employee Plan Annual Information. </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
  documents containing the information specified in this Item&nbsp;2 will be sent or given
  to the participant as specified by Rule 428(b)(1) under the Securities Act. In accordance
  with the rules and regulations of the Commission and the instructions to Form&nbsp;S-8,
  such documents are not being filed with the Commission either as part of this Registration
  Statement or as a prospectus or prospectus supplement pursuant to Rule 424 under the
  Securities Act. </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=A036></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;<U>Registrant</U>&#148; or the
  &#147;<U>Company</U>&#148;) with the Commission pursuant to the Securities Exchange Act of
  1934, as amended (the &#147;<U>Exchange Act</U>&#148;) are incorporated by reference in
  this Registration Statement: </FONT></P>
  
  
  
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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>(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, 2006 which contains audited
  financial statements for the fiscal year ended February 28, 2006.  </FONT></TD>
                      </TR>
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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>(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  
    The Registrant&#146;s Quarterly Report
  on Form 10-Q for the fiscal quarter ended May 31, 2006.          </FONT></TD>    </TR>
                      </TABLE>
                      <BR>
  
  
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                      <TR VALIGN=TOP>
                      <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&#146;s Current Reports
  on Form 8-K filed on August 8, 2006 and September 7, 2006.</FONT></TD>
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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 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>   </TR>
                      </TABLE>
                      <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>
  
  
  
  
  
  
  
  
  <PAGE>
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  <P ALIGN=CENTER><FONT SIZE="2">-3- </FONT></P>
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
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  <H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 4.&nbsp;&nbsp;&nbsp;&nbsp;Description of
  Securities. </FONT></H1>
  
  <!-- MARKER FORMAT-SHEET="Head Sub 2 Left-Arial" FSL="Workstation" -->
  <A NAME=A039></A>
  <P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
  applicable. </FONT></P>
  
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  <A NAME=A040></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=A041></A>
  <P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
  applicable. </FONT></P>
  
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  <A NAME=A042></A>
  <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;<U>CBCA</U>&#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 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 on 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;The
  Company also has entered into indemnification agreements with each of its directors and
  executive officers. Pursuant to the agreements, the Company has agreed to indemnify each
  such person against liability resulting from any civil, criminal or administrative action
  or proceeding to which that person is made a party by reason of being, or having been, a
  director or officer of the Company (including an action by or on behalf of the Company).
  In the case of a director, the indemnity does not apply to expenses attributable to the
  director&#146;s failure (a) to act honestly and in good faith with a view to the best
  interests of the Company, and (b) in the case of a criminal or administrative proceeding
  enforced by a monetary penalty, to have reasonable grounds for believing that his or her
  conduct was lawful. In the case of an officer, the indemnity does not apply to expenses
  attributable to the officer&#146;s gross negligence or willful misconduct and, in the case
  of a criminal or administrative proceeding enforced by a monetary penalty, the
  officer&#146;s failure to have reasonable grounds for believing that his or her conduct
  was lawful. </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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  <P ALIGN=CENTER><FONT SIZE="2">-4- </FONT></P>
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
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  <H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 7.&nbsp;&nbsp;&nbsp;&nbsp;Exemption from
  Registration Claimed. </FONT></H1>
  
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  <A NAME=A044></A>
  <P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Articles of Incorporation of the Company and amendments thereto (incorporated by
  reference to Exhibit 3.1 to the<BR>
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Company&#146;s Quarterly Report on Form 10-Q filed on
  January 14, 2003 and Exhibit 3.1(i) to the Company&#146;s <BR>
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Quarterly Report on Form 10-Q
  filed on July 8, 2004). </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;By-Laws of the Company (incorporated
  by reference to Exhibit 3.3 to the Company&#146;s Annual Report on Form 10-K <BR>
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;filed on May
  29, 2002).  </FONT></P>
  
  
  
  
  <!-- 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;5.1
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Opinion of Bennett Jones LLP.  </FONT></P>
  
  <!-- MARKER FORMAT-SHEET="Para Large Indent" FSL="Default" -->
  
  <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>
  
  <!-- MARKER FORMAT-SHEET="Para Large Indent" FSL="Default" -->
  <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 Bennett Jones LLP (included in Exhibit 5.1). </FONT></P>
  
  <!-- MARKER FORMAT-SHEET="Para Large Indent" FSL="Default" -->
  <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>
  
  
  
  
  
  <!-- MARKER FORMAT-SHEET="Head Major Left Bold-Arial" FSL="Workstation" -->
  <A NAME=A048></A>
  <H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 9.&nbsp;&nbsp;&nbsp;&nbsp;Undertakings. </FONT></H1>
  
  
  
  
  
  
  <!-- MARKER FORMAT-SHEET="Para Hang Level 1" FSL="Default" -->
  <TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
  <TR VALIGN=TOP>
  <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
  <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(a)  </FONT></TD>
  <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
  <TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The
  undersigned Registrant hereby undertakes:  </FONT></TD>
  </TR>
  </TABLE>
  <BR>
  
  
  <!-- MARKER FORMAT-SHEET="Para Hang Level 2" FSL="Default" -->
  <TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
  <TR VALIGN=TOP>
  <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
  <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
  <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(1)  </FONT></TD>
  <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
  <TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>To
  file, during any period in which offers or sales are being made, a
            post-effective amendment to this Registration Statement:  </FONT></TD>
  </TR>
  </TABLE>
  <BR>
  
  <!-- MARKER FORMAT-SHEET="Para Hang Level 3" FSL="Default" -->
  <TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
  <TR VALIGN=TOP>
  <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
  <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
  <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
  <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(i)  </FONT></TD>
  <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
  <TD WIDTH=80%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>To
  include any prospectus required by Section 10(a)(3) of the Securities Act;  </FONT></TD>
  </TR>
  </TABLE>
  <BR>
  
  <!-- MARKER FORMAT-SHEET="Para Hang Level 3" FSL="Default" -->
  <TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
  <TR VALIGN=TOP>
  <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
  <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
  <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
  <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(ii)  </FONT></TD>
  <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
  <TD WIDTH=80%><FONT FACE="Times New Roman, Times, Serif" SIZE="2">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.
  Notwithstanding the foregoing, any increase or decrease in volume of securities
  offered (if the total dollar value of securities offered would not exceed that
  which was registered) and any deviation from the low or high end of the
  estimated maximum offering range may be reflected in the form of prospectus
  filed with the Commission pursuant to Rule 424(b) under the Securities Act if,
  in the aggregate, the changes in volume and price represent no more than 20
  percent change in the maximum aggregate offering price set forth in the &#147;<U>Calculation
  of Registration Fee</U>&#148; table in the effective Registration Statement; </FONT> </TD>
  </TR>
  </TABLE>
  <BR>
  
  <!-- MARKER FORMAT-SHEET="Para Hang Level 3" FSL="Default" -->
  <TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
  <TR VALIGN=TOP>
  <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
  <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
  <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
  <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(iii)  </FONT></TD>
  <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
  <TD WIDTH=80%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>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>
  
  
  
  
  
  
  
  <PAGE>
  <HR  SIZE="3" COLOR="#CCEEFF" WIDTH="100%" ALIGN="CENTER">
  <P ALIGN=CENTER><FONT SIZE="2">-5- </FONT></P>
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  <!-- MARKER FORMAT-SHEET="Para Hang Level 2" FSL="Default" -->
  <TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
  <TR VALIGN=TOP>
  <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
  <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
  <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(2)  </FONT></TD>
  <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
  <TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE="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 <I>bona fide </I>offering thereof. </FONT> </TD>
  </TR>
  </TABLE>
  <BR>
  
  <!-- MARKER FORMAT-SHEET="Para Hang Level 2" FSL="Default" -->
  <TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
  <TR VALIGN=TOP>
  <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
  <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
  <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(3)  </FONT></TD>
  <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
  <TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>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 Hang Level 1" FSL="Default" -->
  <TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
  <TR VALIGN=TOP>
  <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
  <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(b)  </FONT></TD>
  <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
  <TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE="2">The
  undersigned Registrant hereby undertakes that, for purposes of determining
  any liability under the Securities Act, each filing of the Registrant&#146;s
  annual report pursuant to Section 13(a) or Section 15(d) of the Exchange
  Act (and, where applicable, each filing of an employee benefit plan&#146;s
  annual report pursuant to Section 15(d) of the Exchange Act) 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 Hang Level 1" FSL="Default" -->
  <TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
  <TR VALIGN=TOP>
  <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
  <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(c)  </FONT></TD>
  <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
  <TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Insofar
  as indemnification for liabilities arising under the Securities Act may                be
  permitted to directors, officers and controlling persons of the Registrant
                 pursuant to the foregoing provisions, or otherwise, the Registrant has
  been                advised that in the opinion of the Securities and Exchange Commission
  such                indemnification is against public policy as expressed in the
  Securities Act and                is, therefore, unenforceable. In the event that a claim
  for indemnification                against such liabilities (other than the payment by
  the Registrant of expenses                incurred or paid by a director, officer or
  controlling person of the Registrant                in the successful defense of any
  action, suit or proceeding) is asserted by such                director, officer or
  controlling person in connection with the securities being                registered, the
  Registrant will, unless in the opinion of its counsel the matter                has been
  settled by controlling precedent, submit to a court of appropriate
                 jurisdiction the question whether such indemnification by it is against
  public                policy as expressed in the Securities Act and will be governed by
  the final                adjudication of such issue.  </FONT></TD>
  </TR>
  </TABLE>
  <BR>
  
  
  
  
  
  
  <PAGE>
  <HR  SIZE="3" COLOR="#CCEEFF" WIDTH="100%" ALIGN="CENTER">
  <P ALIGN=CENTER><FONT SIZE="2">-6- </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 22<SUP>nd</SUP> day
  of September, 2006. </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"><B>COGNOS
  INCORPORATED</B> </FONT> </TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">By: &nbsp;&nbsp;<U>/s/&nbsp;&nbsp;Robert G. Ashe&nbsp;&nbsp;
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  &nbsp;&nbsp;&nbsp;&nbsp;</U> </FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Robert G. Ashe </FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Chief Executive Officer, <BR>
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;President     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 Minor Center Bold" FSL="Default" -->
  
  <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">&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 22, 2006 </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 22, 2006 </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 22, 2006 </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">September 22, 2006 </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">September 22, 2006 </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">September 22, 2006  </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">September 22, 2006  </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/ Janet R. Perna&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 22, 2006 </FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Janet R. Perna&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/ 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 22, 2006 </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/ William V. 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 22, 2006 </FONT></TD></TR>
  <TR VALIGN=Bottom>
       <TD ALIGN=LEFT><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;William V. Russell </FONT></TD>
       <TD ALIGN=LEFT><FONT SIZE="2">in the United States and Director </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 22, 2006 </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>
  
  </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>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 22nd day of September, 2006.  </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 V. 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 V. 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>
  
  
  
  
  
  
  
  
  
  <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">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">4.2 </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">&nbsp; </FONT></TD></TR>
          <TR VALIGN=TOP>
  <TD><FONT SIZE="2">5.1 </FONT></TD>
  <TD><FONT SIZE="2">Opinion of Bennett Jones 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 Bennett Jones 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_25177.htm", "description": "FORM S-8", "secsgml_size_bytes": 47306}]
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": "333-137535", "film-number": "061104179"}, "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 Form S-8 25177
  As filed with the
  Securities and Exchange Commission on September 22, 2006
  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)
  _________________
  Stock Option Agreement
  with the Cognos Incorporated Chief Operating Officer
  (Full Title of the Plan)
  _________________
  William V. 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
  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
  250,000 shares (1)
  US$31.64 (2)
  US$7,910,000
  US$846.37
  without par value
  (1) 
        
            This registration statement shall also cover any additional Common Shares which
            become issuable upon exercise of options granted under the Stock Option
            Agreement with the Cognos Incorporated Chief Operating Officer 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) 
        
             All such shares are issuable upon the exercise of options with a fixed exercise
            price of $31.64 per share which is set forth for purposes of calculating the
            filing fee pursuant to Rule 457(h).
  -2-
  PART I
  INFORMATION REQUIRED IN
  THE SECTION 10(a) PROSPECTUS
  Item 1.    Plan Information.
  The
  documents containing the information specified in this Item 1 will be sent or given
  to the participant as specified by Rule 428(b)(1) under the Securities Act of 1933, as
  amended (the "
  Securities Act
  "). In accordance with the rules and
  regulations of the Securities and Exchange Commission (the "
  Commission
  ")
  and the instructions to Form S-8, such documents are not being filed with the
  Commission either as part of this Registration Statement or as a prospectus or prospectus
  supplement pursuant to Rule 424 under the Securities Act.
  Item 2.    Registrant
  Information and Employee Plan Annual Information.
  The
  documents containing the information specified in this Item 2 will be sent or given
  to the participant as specified by Rule 428(b)(1) under the Securities Act. In accordance
  with the rules and regulations of the Commission and the instructions to Form S-8,
  such documents are not being filed with the Commission either as part of this Registration
  Statement or as a prospectus or prospectus supplement pursuant to Rule 424 under the
  Securities Act.
  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, 2006 which contains audited
  financial statements for the fiscal year ended February 28, 2006.
  (b)       
  
    The Registrant's Quarterly Report
  on Form 10-Q for the fiscal quarter ended May 31, 2006.
  (c)       
  
     The Registrant's Current Reports
  on Form 8-K filed on August 8, 2006 and September 7, 2006.
  (d)       
  
    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.
  -3-
  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 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 on 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.
  The
  Company also has entered into indemnification agreements with each of its directors and
  executive officers. Pursuant to the agreements, the Company has agreed to indemnify each
  such person against liability resulting from any civil, criminal or administrative action
  or proceeding to which that person is made a party by reason of being, or having been, a
  director or officer of the Company (including an action by or on behalf of the Company).
  In the case of a director, the indemnity does not apply to expenses attributable to the
  director's failure (a) to act honestly and in good faith with a view to the best
  interests of the Company, and (b) in the case of a criminal or administrative proceeding
  enforced by a monetary penalty, to have reasonable grounds for believing that his or her
  conduct was lawful. In the case of an officer, the indemnity does not apply to expenses
  attributable to the officer's gross negligence or willful misconduct and, in the case
  of a criminal or administrative proceeding enforced by a monetary penalty, the
  officer's failure to have reasonable grounds for believing that his or her conduct
  was lawful.
  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.
  -4-
  Item 7.    Exemption from
  Registration Claimed.
  Not
  applicable.
  Item
  8.    Exhibits.
  4.1
          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).
  4.2
          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).
  5.1
          Opinion of Bennett Jones LLP.
  23.1
          Consent of Ernst & Young LLP.
  23.2
          Consent of Bennett Jones LLP (included in Exhibit 5.1).
  24.1
          Power of Attorney (included in the signature pages 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:
  (i)
  To
  include any prospectus required by Section 10(a)(3) of the Securities Act;
  (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.
  Notwithstanding the foregoing, any increase or decrease in volume of securities
  offered (if the total dollar value of securities offered would not exceed that
  which was registered) and any deviation from the low or high end of the
  estimated maximum offering range may be reflected in the form of prospectus
  filed with the Commission pursuant to Rule 424(b) under the Securities Act if,
  in the aggregate, the changes in volume and price represent no more than 20
  percent change in the maximum aggregate offering price set forth in the "
  Calculation
  of Registration Fee
  " table in the effective Registration Statement;
  (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.
  -5-
  (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, each filing of the Registrant's
  annual report pursuant to Section 13(a) or Section 15(d) of the Exchange
  Act (and, where applicable, each filing of an employee benefit plan's
  annual report pursuant to Section 15(d) of the Exchange Act) 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 may                be
  permitted to directors, officers and controlling persons of the Registrant
                 pursuant to the foregoing provisions, or otherwise, the Registrant has
  been                advised that in the opinion of the Securities and Exchange Commission
  such                indemnification is against public policy as expressed in the
  Securities Act and                is, therefore, unenforceable. In the event that a claim
  for indemnification                against such liabilities (other than the payment by
  the Registrant of expenses                incurred or paid by a director, officer or
  controlling person of the Registrant                in the successful defense of any
  action, suit or proceeding) is asserted by such                director, officer or
  controlling person in connection with the securities being                registered, the
  Registrant will, unless in the opinion of its counsel the matter                has been
  settled by controlling precedent, submit to a court of appropriate
                 jurisdiction the question whether such indemnification by it is against
  public                policy as expressed in the Securities Act and will be governed by
  the final                adjudication of such issue.
  -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 22
  nd
  day
  of September, 2006.
  COGNOS
  INCORPORATED
  By:
  /s/  Robert G. Ashe
  Robert G. Ashe
  Chief Executive Officer,
  President     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/ Robert G. Ashe
  Chief Executive Officer, President
  September 22, 2006
  Robert G. Ashe
  and Director (Principal Executive
  Officer)
  /s/ Tom Manley
  Senior Vice President,
  September 22, 2006
  Tom Manley
  Finance and Administration
  and Chief Financial Officer
  (Principal Financial Officer and
  Principal Accounting Officer)
  /s/ Renato Zambonini
  Chairman of the Board
  September 22, 2006
  Renato Zambonini
  of Directors
  /s/ John E. Caldwell
  Director
  September 22, 2006
  John E. Caldwell
  /s/ Paul D. Damp
  Director
  September 22, 2006
  Paul D. Damp
  /s/ Pierre Y. Ducros
  Director
  September 22, 2006
  Pierre Y. Ducros
  /s/ Robert W. Korthals
  Director
  September 22, 2006
  Robert W. Korthals
  /s/ Janet R. Perna
  Director
  September 22, 2006
  Janet R. Perna
  /s/ John J. Rando
  Director
  September 22, 2006
  John J. Rando
  /s/ William V. Russell
  Authorized Representative
  September 22, 2006
  William V. Russell
  in the United States and Director
  /s/ James M. Tory
  Director
  September 22, 2006
  James M. Tory, Q.C.
  -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 Saratoga, State of California, on
  this 22nd day of September, 2006.
  /s/ William V. Russell
  William V. Russell
  Authorized U.S. Representative
  -9-
  EXHIBIT INDEX
  Exhibit No.
  Description of Exhibit
  4.1
  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).
  4.2
  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).
  5.1
  Opinion of Bennett Jones LLP.
  23.1
  Consent of Ernst & Young LLP.
  23.2
  Consent of Bennett Jones LLP (included in Exhibit 5.1).
  24.1
  Power of Attorney (included in the signature pages of this Registration Statement)