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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 5.75pt 0 5.05pt; text-align: right">Registration No.&nbsp;333-</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 5.75pt 0 5.05pt; text-align: right">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 5.75pt 0 5.05pt; text-align: center">As filed with the Securities and Exchange Commission on January 13, 2023</P>

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

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

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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 5.75pt 0 5.05pt; text-align: center"><I>&nbsp;</I></P>
<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 5.75pt 6pt 5.05pt; text-align: center">FORM S-8</P>

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

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 5.75pt 0 5.05pt; text-align: center"><I>&nbsp;</I></P>

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

<P STYLE="font: 16pt Times New Roman, Times, Serif; margin: 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>

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    <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>
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<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 &#8211; 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&#8217;s principal executive offices)</P>

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<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 plan)</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">

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    <TD STYLE="width: 100%; padding-right: 0.05in; padding-left: 0.05in; text-align: center"><P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt"><B><I>With
                                            a copy to:</I></B></FONT></P>
                                                                                             <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt"><B>&nbsp;</B></FONT></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt"><B>&nbsp;
                                            Doreen E. Lilienfeld, Esq.<BR>
                                            Shearman &amp; Sterling LLP<BR>
                                            599 Lexington Avenue<BR>
                                            New York, NY 10022<BR>
                                            (212) 848-4000</B></FONT></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt"><B>&nbsp;</B></FONT></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt"><B>&nbsp;</B></FONT></P></TD></TR>
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<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 &#8220;large accelerated filer,&#8221; &#8220;accelerated filer,&#8221; &#8220;smaller reporting company,&#8221; and
&#8220;emerging growth company&#8221; 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>
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<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 Segoe UI Symbol,sans-serif; margin: 0 0 6pt; text-align: justify"></P>

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<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 &#8220;<U>Registrant</U>&#8221;) 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 10,000,000 additional Common Shares, no par value per share (the &#8220;<U>Common Stock</U>&#8221;),
for issuance under the Sundial Growers Inc. Restricted and Performance Share Unit Plan July 29, 2019 (the &#8220;<U>Plan</U>&#8221;).
The Registrant first registered the offer and sale of </FONT>8,939,255 <FONT STYLE="background-color: white">shares of the Common Stock
(without giving effect to the Registrant&#8217;s 10-for-1 share consolidation that became effective on July 25, 2022 (the &#8220;<U>Share
Consolidation</U>&#8221;) 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 &#8220;<U>Commission</U>&#8221;) on August 8, 2019, subsequently amended by post-effective
amendment on the Form S-8 on September 19, 2022</FONT> (the &#8220;<U>First Registration Statement</U>&#8221;)<FONT STYLE="background-color: white">.
On January 19, 2022, 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, which was subsequently amended by post-effective amendment on the Form S-8 on September
19, 2022 (the &#8220;<U>Second Registration Statement</U>&#8221;). On September 19, 2022, the Registrant registered 180,000 additional
shares of Common Stock in connection with the Plan on its registration statement on Form S-8 (File No. 333-267510) filed with the
Commission on September 19, 2022 (together with the First Registration Statement and the Second Registration Statement, the &#8220;<U>Prior
Registration Statements</U>&#8221;).</FONT></P>

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<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, and filed 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>

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

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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center">PART II<BR>
<BR>
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</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="width: 17%; border-bottom: Black 1pt solid; padding-right: 5.75pt; text-align: left; font-weight: bold">Exhibit Number</TD>
    <TD STYLE="width: 2%; padding-right: 5.75pt; text-align: center; font-weight: bold">&nbsp;</TD>
    <TD STYLE="width: 81%; border-bottom: Black 1pt solid; padding-right: 5.75pt; text-align: center; font-weight: bold">Description</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 6pt; padding-right: 5.75pt; padding-bottom: 6pt; text-align: left; font-weight: bold"><FONT STYLE="font-weight: normal">4.1</FONT></TD>
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; padding-left: 3.55pt; line-height: 103%">&nbsp;</TD>
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; padding-left: 3.55pt; line-height: 103%"><A HREF="https://www.sec.gov/Archives/edgar/data/1766600/000094787119000574/ss146088_ex0401.htm">The Registrant&#8217;s Articles of Incorporation, as currently in effect (incorporated by reference to exhibit 4.1 to the Registrant&#8217;s Registration Statement on Form S-8, filed with the Commission on August 8, 2019 (Commission File No. 333-233156))</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 6pt; padding-right: 5.75pt; padding-bottom: 6pt; text-align: left; font-weight: bold"><FONT STYLE="font-weight: normal">4.2</FONT></TD>
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; padding-left: 3.55pt; line-height: 103%">&nbsp;</TD>
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; padding-left: 3.55pt; line-height: 103%"><A HREF="https://www.sec.gov/Archives/edgar/data/1766600/000119312519199388/d720415dex32.htm">The Registrant&#8217;s bylaws, as currently in effect (incorporated by reference to exhibit 3.2 to the Registrant&#8217;s registration statement on Form F-1/A, filed with the Commission on July 23, 2019 (File No. 333-232573))</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 6pt; padding-right: 5.75pt; padding-bottom: 6pt; text-align: left; font-weight: bold"><FONT STYLE="font-weight: normal">4.3 </FONT></TD>
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; padding-left: 3.55pt; line-height: 103%">&nbsp;</TD>
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; padding-left: 3.55pt; line-height: 103%"><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 the &nbsp;Registrant&#8217;s registration statement on Form S-8, filed with the Commission on August 8, 2019 (Commission File No. 333-233156))</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 6pt; padding-right: 5.75pt; padding-bottom: 6pt; text-align: left; font-weight: bold"><FONT STYLE="font-weight: normal">5.1*</FONT></TD>
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; padding-left: 3.55pt"><A HREF="ss1642354_ex0501.htm">Opinion of McCarthy T&eacute;trault LLP, with respect to the legality of the securities being registered</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 6pt; padding-right: 5.75pt; padding-bottom: 6pt; text-align: left; font-weight: bold"><FONT STYLE="font-weight: normal">23.1*</FONT></TD>
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; padding-left: 3.55pt"><A HREF="ss1642354_ex0501.htm">Consent of McCarthy T&eacute;trault LLP (included in the opinion filed as Exhibit 5.1)</A></TD></TR>
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    <TD STYLE="padding-top: 6pt; padding-right: 5.75pt; padding-bottom: 6pt; text-align: left; font-weight: bold"><FONT STYLE="font-weight: normal">23.2*</FONT></TD>
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; padding-left: 3.55pt"><A HREF="ss1642354_ex2302.htm">Consent of KPMG LLP, independent registered public accounting firm</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 6pt; padding-right: 5.75pt; padding-bottom: 6pt; text-align: left; font-weight: bold"><FONT STYLE="font-weight: normal">23.3*</FONT></TD>
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; padding-left: 3.55pt"><A HREF="ss1642354_ex2303.htm">Consent of PricewaterhouseCoopers LLP, Independent Auditors</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 6pt; padding-right: 5.75pt; padding-bottom: 6pt; text-align: left; font-weight: bold"><FONT STYLE="font-weight: normal">24.1*</FONT></TD>
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; padding-left: 3.55pt"><A HREF="#a_001">Power of Attorney (contained on the signature page hereto)</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 6pt; padding-right: 5.75pt; padding-bottom: 6pt; text-align: left; font-weight: bold"><FONT STYLE="font-weight: normal">107.1*</FONT></TD>
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; padding-left: 3.55pt"><A HREF="ss1642354_ex1071.htm">Filing Fee Table</A></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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

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

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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 5.75pt 12pt 5.05pt; text-align: center">SIGNATURES</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 13<SUP>th</SUP> day of January, 2023.</P>

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

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<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD COLSPAN="2"><B>SNDL INC.</B></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="width: 50%">&nbsp;</TD>
  <TD STYLE="width: 5%">&nbsp;</TD>
  <TD STYLE="width: 45%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD>By:</TD>
  <TD STYLE="border-bottom: Black 1pt solid">/s/ Zachary George</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD COLSPAN="2">Name: Zachary George</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD COLSPAN="2">Title: 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/102% Times New Roman, Times, Serif; margin: 0 0 9pt; text-align: center; text-indent: 0.25in"><B></B></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"><B><A NAME="a_001" TITLE="Power of Attorney"></A>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 &#8220;<U>Securities Act</U>&#8221;),
and any requirements of the Securities and Exchange Commission (the &#8220;<U>Commission</U>&#8221;) in respect thereof, in connection
with the filing with the Commission of this registration statement on Form S-8 (&#8220;<U>Registration Statement</U>&#8221;) 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 13th day of January, 2023 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="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="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="vertical-align: bottom; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD ROWSPAN="2" STYLE="vertical-align: top; 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="vertical-align: bottom; border-bottom: black 1pt solid">/s/ Gregory George Turnbull</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD ROWSPAN="2" STYLE="vertical-align: top; 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>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid">/s/ Lori S. Ell</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD ROWSPAN="2" STYLE="vertical-align: top; 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="vertical-align: bottom; border-bottom: black 1pt solid">/s/ Bryan Daniel Pinney</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD ROWSPAN="2" STYLE="vertical-align: top; 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>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: justify">&nbsp;</P>

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

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

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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&#8217;s
duly authorized representative in the United States, on January 13th, 2023.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: justify"><FONT STYLE="letter-spacing: 0.2pt">&nbsp;</FONT></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: 75%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; width: 25%; 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>
    <P STYLE="font: 10pt/82% Times New Roman, Times, Serif; margin: 1.65pt 0 1.5pt; text-align: right">&nbsp;</P>
    <P STYLE="font: 10pt/82% Times New Roman, Times, Serif; margin: 1.65pt 0 1.5pt; text-align: right">&nbsp;</P>
    <P STYLE="font: 10pt/82% Times New Roman, Times, Serif; margin: 1.65pt 0 1.5pt; text-align: right">&nbsp;</P>
    <P STYLE="font: 10pt/82% Times New Roman, Times, Serif; margin: 1.65pt 0 1.5pt; text-align: right">&nbsp;</P>
    <P STYLE="font: 10pt/82% Times New Roman, Times, Serif; margin: 1.65pt 0 1.5pt; text-align: right">&nbsp;</P></TD></TR>
  </TABLE>
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[{"type": "S-8", "sequence": "1", "filename": "ss1642354_s8.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 36527}]
{"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": "333-269242", "film-number": "23530005"}, "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 January 13, 2023
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 plan)
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 10,000,000 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
").
The Registrant first registered the offer and sale of
8,939,255
shares of the Common Stock
(without giving effect to the Registrant's 10-for-1 share consolidation that became effective on July 25, 2022 (the "
Share
Consolidation
") 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 Registration Statement
")
.
On January 19, 2022, 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, which was subsequently amended by post-effective amendment on the Form S-8 on September
19, 2022 (the "
Second Registration Statement
"). On September 19, 2022, the Registrant registered 180,000 additional
shares of Common Stock in connection with the Plan on its registration statement on Form S-8 (File No. 333-267510) filed with the
Commission on September 19, 2022 (together with the First Registration Statement and the Second 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, and filed 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 23, 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 the  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 Auditors
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 13
th
day of January, 2023.
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 13th day of January, 2023 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
Non-Executive Chairman and Director
James Gregory Mills
/s/ Gregory George Turnbull
Director
Gregory George Turnbull
/s/ Lori S. Ell
Director
Lori S. Ell
/s/ Bryan Daniel Pinney
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 January 13th, 2023.
/s/ Donald J. Puglisi
Donald J. Puglisi
Managing Director
Puglisi & Associates