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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><B>Registration No.&nbsp;333-</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center"><FONT STYLE="background-color: white"><B>As
filed with the Securities and Exchange Commission on September 19, 2022</B></FONT></P>

<P STYLE="margin: 0pt"></P>

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<P STYLE="margin: 0pt">&nbsp;<B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.75pt 0 5.05pt; text-align: center"><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION<BR>
Washington, D.C. 20549</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6 5.75pt 6pt 5.05pt; text-align: center"><B>FORM S-8</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.75pt 6 5.05pt; text-align: center"><B><I>Registration Statement<BR>
under<BR>
The Securities Act of 1933</I></B></P>

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<P STYLE="font: 16pt Times New Roman, Times, Serif; margin: 6 0 0; text-align: center"><B>SNDL INC.</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: center">(Exact name of registrant as specified in its
charter)</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 34%; padding-right: 0.05in; padding-left: 10pt; font: 10pt/106% Times New Roman, Times, Serif; text-align: center; text-indent: -10pt"><FONT STYLE="font-size: 8pt; line-height: 106%"><B>Province of Alberta</B><BR>
<I>(State or other jurisdiction of<BR>
incorporation or organization)</I></FONT></TD>
    <TD STYLE="width: 33%; padding-right: 0.05in; padding-left: 0.05in; font: 10pt/106% Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 8pt; line-height: 106%"><B>2833</B><BR>
<I>(Primary Standard Industrial<BR>
Classification Code Number)</I></FONT></TD>
    <TD STYLE="width: 33%; padding-right: 0.05in; padding-left: 0.05in; font: 10pt/106% Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 8pt; line-height: 106%"><B>Not Applicable</B><BR>
<I>(I.R.S. Employer<BR>
Identification No.)</I></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 2pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>#300, 919 &ndash; 11 Avenue SW</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Calgary, AB T2R 1P3</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(403) 948-5227</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Address, including zip code, and telephone number,
including area code, of registrant&rsquo;s principal executive offices)</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SUNDIAL GROWERS INC. RESTRICTED AND PERFORMANCE SHARE
UNIT PLAN JULY 29, 2019</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Full title of the plans)</P>


<HR SIZE="1" NOSHADE ALIGN="CENTER" STYLE="width: 25%; color: black">

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Corporation Service Company</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>1180 Avenue of the Americas, Suite 210</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>New York, NY 10036-8401</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Telephone: +1 800 927 9801</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Name, address, including zip code, and telephone number,
including area code, of agent for service)</P>

<HR SIZE="1" NOSHADE ALIGN="CENTER" STYLE="width: 25%; color: black">

<P STYLE="font: 8pt/106% Times New Roman, Times, Serif; margin: 0 0 0 10pt; text-align: center; text-indent: -10pt"><B><I>With a copy
to</I>:</B></P>

<P STYLE="font: 8pt/106% Times New Roman, Times, Serif; margin: 0 0 0 10pt; text-align: center; text-indent: -10pt"><B>&nbsp;</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>Doreen E. Lilienfeld, Esq.</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>Shearman &amp; Sterling LLP</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>599 Lexington Avenue</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>New York, NY 10022</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12; text-align: center"><B>(212) 848-4000</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: justify">Indicate by check mark whether the registrant
is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company.
See definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company,&rdquo; and
&ldquo;emerging growth company&rdquo; in Rule 12b-2 of the Exchange Act.</P>

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    <TD STYLE="width: 50%; padding-right: 5.4pt; padding-bottom: 12pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif; text-align: justify">Large accelerated filer <FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#128503;</FONT></TD>
    <TD STYLE="width: 50%; padding-right: 5.4pt; padding-bottom: 12pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif; text-align: justify">Accelerated filer <FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9744;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-bottom: 12pt; padding-left: 5.4pt; text-align: justify">Non-accelerated filer <FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9744;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-bottom: 12pt; padding-left: 5.4pt; text-align: justify">Smaller reporting company <FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9744;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-bottom: 12pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-bottom: 12pt; padding-left: 5.4pt; text-align: justify">Emerging growth company <FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9744;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: justify">If an emerging growth company, indicate by
check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. <FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9744;</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: white"><B>EXPLANATORY NOTE</B></P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0; background-color: white; color: #333333">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><FONT STYLE="background-color: white">SNDL
Inc. (the &ldquo;<U>Registrant</U>&rdquo;) is filing this registration statement on Form S-8 pursuant to and in accordance with&nbsp;General
Instruction&nbsp;E of Form S-8 to register 180,000 additional Common Shares, no par value per share (the &ldquo;<U>Common Stock</U>&rdquo;),
for issuance under the Sundial Growers Inc. Restricted and Performance Share Unit Plan July 29, 2019 (the &ldquo;<U>Plan</U>&rdquo;). Such number
of Common Shares gives effect to the Registrant&rsquo;s 10-for-1 share consolidation that became effective on July 25, 2022 (the &ldquo;<U>Share
Consolidation</U>&rdquo;). The Registrant first registered the offer and sale of </FONT>8,939,255 <FONT STYLE="background-color: white">shares
of the Common Stock (on a pre-Share Consolidation basis, 893,926 shares of Common Stock on a post-Share Consolidation basis) in connection
with the Plan on its registration statement on Form S-8 (File No. </FONT>333-233156) <FONT STYLE="background-color: white">filed with
the Securities and Exchange Commission (the &ldquo;<U>Commission</U>&rdquo;) on August 8, 2019, subsequently amended by post-effective
amendment on the Form S-8 on September 19, 2022</FONT> (the &ldquo;<U>First Prior Registration Statement</U>&rdquo;)<FONT STYLE="background-color: white">.
The Registrant registered 21,118,760 additional shares of Common Stock (on a pre-Share Consolidation basis, 2,111,876 shares of Common
Stock on a post-Share Consolidation basis) in connection with the Plan on its registration statement on Form S-8 (File No. 333-262233)
filed with the Commission on January 19, 2022, subsequently amended by post-effective amendment on the Form S-8 on September 19, 2022
(together with the First Prior Registration Statement, the &ldquo;<U>Prior Registration Statements</U>&rdquo;). </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">In accordance with <FONT STYLE="background-color: white">General
Instruction E of Form</FONT> S-8, the contents of the Prior Registration Statements filed on August 8, 2019 and January 19, 2022, each
as amended on September 19, 2022, are hereby incorporated by reference. Only those items of Form S-8 containing new information not contained
in the Prior Registration Statements are presented herein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center"><B>PART II<BR>
<BR>
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B></P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 1in"><B>Item 8.</B></TD><TD><B>Exhibits.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0">&nbsp;</P>

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  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom"><B>Exhibit Number</B></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="text-align: left; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom"><B>Description</B></TD></TR>
  <TR>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">4.1</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1766600/000094787119000574/ss146088_ex0401.htm">The Registrant&rsquo;s Articles of Incorporation, as currently in effect (incorporated by reference to exhibit 4.1 to the Registrant&rsquo;s Registration Statement on Form S-8, filed with the Commission on August 8, 2019 (Commission File No. 333-233156))</A></TD></TR>
  <TR>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">4.2</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1766600/000119312519199388/d720415dex32.htm">The Registrant&rsquo;s bylaws, as currently in effect (incorporated by reference to exhibit 3.2 to the Registrant&rsquo;s registration statement on Form F-1/A, filed with the Commission on July 30, 2019 (File No. 333-232573))</A></TD></TR>
  <TR>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">4.3 </TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1766600/000094787119000574/ss146088_ex0402.htm">Sundial Growers Inc. Restricted and Performance Share Unit Plan July 29, 2019 (incorporated by reference to Exhibit 4.2 to Registrant&rsquo;s registration Statement on Form S-8, filed with the Commission on August 8, 2019 (Commission File No. 333-233156))</A></TD></TR>
  <TR>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">5.1*</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt"><A HREF="ss1344258_ex0501.htm">Opinion of McCarthy T&eacute;trault LLP, with respect to the legality of the securities being registered</A></TD></TR>
  <TR>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">23.1*</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt"><A HREF="ss1344258_ex0501.htm">Consent of McCarthy T&eacute;trault LLP (included in the opinion filed as Exhibit 5.1)</A></TD></TR>
  <TR>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">23.2*</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt"><A HREF="ss1344258_ex2302.htm">Consent of KPMG LLP, independent registered public accounting firm</A></TD></TR>
  <TR>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">23.3*</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt"><A HREF="ss1344258_ex2303.htm">Consent of PricewaterhouseCoopers LLP, independent registered public accounting firm</A></TD></TR>
  <TR>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">24.1*</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt"><A HREF="#a_001">Power of Attorney (contained on the signature page hereto)</A></TD></TR>
  <TR>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">107.1*</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt"><A HREF="ss1344258_ex1071.htm">Filing Fee Table</A></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0">* Filed herewith.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.75pt 12pt 5.05pt; text-align: center"><B>SIGNATURES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">Pursuant to the requirements of the Securities
Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe 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 New Canaan, State of Connecticut, on this 19th day of September, 2022.</P>

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    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><B>SNDL INC.</B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="width: 6%; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="width: 44%; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">By:</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">/s/ Zachary George</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">Name:</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">Zachary George</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">Title:</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">Chief Executive Officer</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 24pt 315pt"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

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<P STYLE="font: 10pt/102% Times New Roman, Times, Serif; margin: 0 0 9pt; text-align: center; text-indent: 0.25in"><A NAME="a_001"></A><B>POWER OF ATTORNEY</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: justify">KNOW ALL PERSONS BY THESE PRESENTS, that each
person whose signature appears below constitutes and appoints each of Zachary George and James Keough as his or her true and lawful attorney-in-fact
and agent, upon the action of any such appointee, with full power of substitution and re-substitution, to do any and all acts and things
and execute, in the name of the undersigned, any and all instruments which each of said attorneys-in-fact and agents may deem necessary
or advisable in order to enable SNDL Inc. to comply with the Securities Act of 1933, as amended (the &ldquo;<U>Securities Act</U>&rdquo;),
and any requirements of the Securities and Exchange Commission (the &ldquo;<U>Commission</U>&rdquo;) in respect thereof, in connection
with the filing with the Commission of this registration statement on Form S-8 (&ldquo;<U>Registration Statement</U>&rdquo;) under the
Securities Act, including specifically, but without limitation, power and authority to sign the name of the undersigned to such registration
Statement and any amendments to such Registration Statement (including post-effective amendments), to file the same with all exhibits
thereto and other documents in connection therewith with the Commission, to sign any and all applications, registration statements, notices
or other documents necessary or advisable to comply with applicable state securities laws, and to file the same together with other documents
in connection therewith with the appropriate state securities authorities, granting unto each of said attorneys-in-fact and agents full
power and authority to do and to perform each and every act and thing requisite or necessary to be done in and about the premises, as
fully and to all intents and purposes as the undersigned might or could do in person, hereby ratifying and confirming all that each of
said attorneys-in-fact and agents may lawfully do or cause to be done by virtue hereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: justify">Pursuant to the requirements of the Securities
Act, this Registration Statement has been signed this 19th day of September, 2022 by the following persons in the following capacities:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 43%; border-bottom: black 1pt solid; padding-top: 2.65pt; padding-bottom: 1.5pt; text-align: center; line-height: 82%"><B>Signature</B></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 55%; border-bottom: black 1pt solid; padding-top: 2.65pt; padding-bottom: 1.5pt; text-align: center; line-height: 82%"><B>Title</B></TD>
    <TD STYLE="width: 1%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="text-align: center; vertical-align: bottom; border-bottom: black 1pt solid">/s/ Zachary George</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD ROWSPAN="2" STYLE="padding-right: 2.65pt; padding-left: 2.65pt">
    <P STYLE="font: 10pt/103% Times New Roman, Times, Serif; margin: 0; text-align: center">Chief Executive Officer and Director</P>
    <P STYLE="font: 10pt/103% Times New Roman, Times, Serif; margin: 0; text-align: center">(Principal Executive Officer)</P></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-top: 1.65pt; padding-bottom: 1.5pt; text-align: center; line-height: 82%">Zachary George</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="text-align: center; vertical-align: bottom; border-bottom: black 1pt solid">/s/ James Keough</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD ROWSPAN="2" STYLE="padding-right: 2.65pt; padding-left: 2.65pt">
    <P STYLE="font: 10pt/103% Times New Roman, Times, Serif; margin: 0; text-align: center">Chief Financial Officer</P>
    <P STYLE="font: 10pt/103% Times New Roman, Times, Serif; margin: 0; text-align: center">(Principal Financial Officer and Principal Accounting
    Officer)</P></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-top: 1.65pt; padding-bottom: 1.5pt; text-align: center; line-height: 82%">James Keough</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="text-align: center; vertical-align: bottom; border-bottom: black 1pt solid">/s/ James Gregory Mills</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD ROWSPAN="2" STYLE="padding-right: 2.65pt; padding-left: 2.65pt; text-align: center; line-height: 82%">Non-Executive Chairman and Director</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-top: 1.65pt; padding-bottom: 1.5pt; text-align: center; line-height: 82%">James Gregory Mills</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="text-align: center; vertical-align: bottom; border-bottom: black 1pt solid">/s/ Gregory George Turnbull</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD ROWSPAN="2" STYLE="padding-right: 2.65pt; padding-left: 2.65pt; text-align: center; line-height: 82%">Director</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-top: 1.65pt; padding-bottom: 1.5pt; text-align: center; line-height: 82%">Gregory George Turnbull</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="text-align: center; vertical-align: bottom; border-bottom: black 1pt solid">/s/ Lori S. Ell</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD ROWSPAN="2" STYLE="padding-right: 2.65pt; padding-left: 2.65pt; text-align: center; line-height: 82%">Director</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-top: 1.65pt; padding-bottom: 1.5pt; text-align: center; line-height: 82%">Lori S. Ell</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="text-align: center; vertical-align: bottom; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD ROWSPAN="2" STYLE="padding-right: 2.65pt; padding-left: 2.65pt; text-align: center; line-height: 82%">Director</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-top: 1.65pt; padding-bottom: 1.5pt; text-align: center; line-height: 82%">Bryan Daniel Pinney</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-top: 2.65pt; padding-bottom: 1.5pt; text-align: center; line-height: 82%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2.65pt; padding-bottom: 1.5pt; text-align: center; line-height: 82%">&nbsp;</TD>
    <TD STYLE="padding-right: 2.65pt; padding-left: 2.65pt; text-align: center; line-height: 82%">&nbsp;</TD>
    <TD STYLE="padding-right: 2.65pt; padding-left: 2.65pt; text-align: center; line-height: 82%">&nbsp;</TD></TR>
  </TABLE>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center"><B>AUTHORIZED UNITED STATES REPRESENTATIVE</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: justify">Pursuant to the requirements of the Securities
Act, this Registration Statement on Form S-8 has been signed below by the undersigned, solely in its capacity as the Registrant&rsquo;s
duly authorized representative in the United States, on September 19, 2022.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: bottom"><TD STYLE="width: 70%"></TD>
    <TD STYLE="border-bottom: black 1pt solid; width: 30%; text-align: left">/s/ Donald J. Puglisi</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.65pt; padding-left: 2.65pt">
    <P STYLE="font: 10pt/82% Times New Roman, Times, Serif; margin: 1.65pt 0 1.5pt; text-align: right">Donald J. Puglisi</P>
    <P STYLE="font: 10pt/82% Times New Roman, Times, Serif; margin: 1.65pt 0 1.5pt; text-align: right">Managing Director</P>
    <P STYLE="font: 10pt/82% Times New Roman, Times, Serif; margin: 1.65pt 0 1.5pt; text-align: right">Puglisi &amp; Associates</P></TD></TR></TABLE>


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[{"type": "S-8", "sequence": "1", "filename": "ss1344258_s8.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 35529}]
{"company-data": {"conformed-name": "SNDL Inc.", "cik": "0001766600", "assigned-sic": "2833", "irs-number": "000000000", "state-of-incorporation": "A0", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-267510", "film-number": "221251977"}, "business-address": {"street1": "919 11 AVENUE SW", "street2": "SUITE 300", "city": "CALGARY", "state": "A0", "zip": "T2R1P3", "phone": "14039485227"}, "mail-address": {"street1": "919 11 AVENUE SW", "street2": "SUITE 300", "city": "CALGARY", "state": "A0", "zip": "T2R1P3"}, "former-company": {"former-conformed-name": "Sundial Growers Inc.", "date-changed": "20190131"}}
Registration No. 333-
As
filed with the Securities and Exchange Commission on September 19, 2022
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
Registration Statement
under
The Securities Act of 1933
SNDL INC.
(Exact name of registrant as specified in its
charter)
Province of Alberta
(State or other jurisdiction of
incorporation or organization)
2833
(Primary Standard Industrial
Classification Code Number)
Not Applicable
(I.R.S. Employer
Identification No.)
#300, 919 – 11 Avenue SW
Calgary, AB T2R 1P3
(403) 948-5227
(Address, including zip code, and telephone number,
including area code, of registrant's principal executive offices)
SUNDIAL GROWERS INC. RESTRICTED AND PERFORMANCE SHARE
UNIT PLAN JULY 29, 2019
(Full title of the plans)
Corporation Service Company
1180 Avenue of the Americas, Suite 210
New York, NY 10036-8401
Telephone: +1 800 927 9801
(Name, address, including zip code, and telephone number,
including area code, of agent for service)
With a copy
to
:
Doreen E. Lilienfeld, Esq.
Shearman & Sterling LLP
599 Lexington Avenue
New York, NY 10022
(212) 848-4000
Indicate by check mark whether the registrant
is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company.
See definitions of "large accelerated filer," "accelerated filer," "smaller reporting company," and
"emerging growth company" in Rule 12b-2 of the Exchange Act.
Large accelerated filer
🗷
Accelerated filer
☐
Non-accelerated filer
☐
Smaller reporting company
☐
Emerging growth company
☐
If an emerging growth company, indicate by
check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
standards provided pursuant to Section 7(a)(2)(B) of the Securities Act.
☐
EXPLANATORY NOTE
SNDL
Inc. (the "
Registrant
") is filing this registration statement on Form S-8 pursuant to and in accordance with General
Instruction E of Form S-8 to register 180,000 additional Common Shares, no par value per share (the "
Common Stock
"),
for issuance under the Sundial Growers Inc. Restricted and Performance Share Unit Plan July 29, 2019 (the "
Plan
"). Such number
of Common Shares gives effect to the Registrant's 10-for-1 share consolidation that became effective on July 25, 2022 (the "
Share
Consolidation
"). The Registrant first registered the offer and sale of
8,939,255
shares
of the Common Stock (on a pre-Share Consolidation basis, 893,926 shares of Common Stock on a post-Share Consolidation basis) in connection
with the Plan on its registration statement on Form S-8 (File No.
333-233156)
filed with
the Securities and Exchange Commission (the "
Commission
") on August 8, 2019, subsequently amended by post-effective
amendment on the Form S-8 on September 19, 2022
(the "
First Prior Registration Statement
")
.
The Registrant registered 21,118,760 additional shares of Common Stock (on a pre-Share Consolidation basis, 2,111,876 shares of Common
Stock on a post-Share Consolidation basis) in connection with the Plan on its registration statement on Form S-8 (File No. 333-262233)
filed with the Commission on January 19, 2022, subsequently amended by post-effective amendment on the Form S-8 on September 19, 2022
(together with the First Prior Registration Statement, the "
Prior Registration Statements
").
In accordance with
General
Instruction E of Form
S-8, the contents of the Prior Registration Statements filed on August 8, 2019 and January 19, 2022, each
as amended on September 19, 2022, are hereby incorporated by reference. Only those items of Form S-8 containing new information not contained
in the Prior Registration Statements are presented herein.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 8.
Exhibits.
Exhibit Number
Description
4.1
The Registrant's Articles of Incorporation, as currently in effect (incorporated by reference to exhibit 4.1 to the Registrant's Registration Statement on Form S-8, filed with the Commission on August 8, 2019 (Commission File No. 333-233156))
4.2
The Registrant's bylaws, as currently in effect (incorporated by reference to exhibit 3.2 to the Registrant's registration statement on Form F-1/A, filed with the Commission on July 30, 2019 (File No. 333-232573))
4.3
Sundial Growers Inc. Restricted and Performance Share Unit Plan July 29, 2019 (incorporated by reference to Exhibit 4.2 to Registrant's registration Statement on Form S-8, filed with the Commission on August 8, 2019 (Commission File No. 333-233156))
5.1*
Opinion of McCarthy Tétrault LLP, with respect to the legality of the securities being registered
23.1*
Consent of McCarthy Tétrault LLP (included in the opinion filed as Exhibit 5.1)
23.2*
Consent of KPMG LLP, independent registered public accounting firm
23.3*
Consent of PricewaterhouseCoopers LLP, independent registered public accounting firm
24.1*
Power of Attorney (contained on the signature page hereto)
107.1*
Filing Fee Table
* Filed herewith.
SIGNATURES
Pursuant to the requirements of the Securities
Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe 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 New Canaan, State of Connecticut, on this 19th day of September, 2022.
SNDL INC.
By:
/s/ Zachary George
Name:
Zachary George
Title:
Chief Executive Officer
POWER OF ATTORNEY
KNOW ALL PERSONS BY THESE PRESENTS, that each
person whose signature appears below constitutes and appoints each of Zachary George and James Keough as his or her true and lawful attorney-in-fact
and agent, upon the action of any such appointee, with full power of substitution and re-substitution, to do any and all acts and things
and execute, in the name of the undersigned, any and all instruments which each of said attorneys-in-fact and agents may deem necessary
or advisable in order to enable SNDL Inc. to comply with the Securities Act of 1933, as amended (the "
Securities Act
"),
and any requirements of the Securities and Exchange Commission (the "
Commission
") in respect thereof, in connection
with the filing with the Commission of this registration statement on Form S-8 ("
Registration Statement
") under the
Securities Act, including specifically, but without limitation, power and authority to sign the name of the undersigned to such registration
Statement and any amendments to such Registration Statement (including post-effective amendments), to file the same with all exhibits
thereto and other documents in connection therewith with the Commission, to sign any and all applications, registration statements, notices
or other documents necessary or advisable to comply with applicable state securities laws, and to file the same together with other documents
in connection therewith with the appropriate state securities authorities, granting unto each of said attorneys-in-fact and agents full
power and authority to do and to perform each and every act and thing requisite or necessary to be done in and about the premises, as
fully and to all intents and purposes as the undersigned might or could do in person, hereby ratifying and confirming all that each of
said attorneys-in-fact and agents may lawfully do or cause to be done by virtue hereof.
Pursuant to the requirements of the Securities
Act, this Registration Statement has been signed this 19th day of September, 2022 by the following persons in the following capacities:
Signature
Title
/s/ Zachary George
Chief Executive Officer and Director
(Principal Executive Officer)
Zachary George
/s/ James Keough
Chief Financial Officer
(Principal Financial Officer and Principal Accounting
    Officer)
James Keough
/s/ James Gregory Mills
Non-Executive Chairman and Director
James Gregory Mills
/s/ Gregory George Turnbull
Director
Gregory George Turnbull
/s/ Lori S. Ell
Director
Lori S. Ell
Director
Bryan Daniel Pinney
AUTHORIZED UNITED STATES REPRESENTATIVE
Pursuant to the requirements of the Securities
Act, this Registration Statement on Form S-8 has been signed below by the undersigned, solely in its capacity as the Registrant's
duly authorized representative in the United States, on September 19, 2022.
/s/ Donald J. Puglisi
Donald J. Puglisi
Managing Director
Puglisi & Associates