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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>As filed with the Securities and Exchange Commission
on August 1, 2024</B></P>

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

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<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION&nbsp;</P>

<P STYLE="font: 13pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Washington, D.C. 20549</P>

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<P STYLE="font: 16pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">FORM S-8&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">REGISTRATION STATEMENT<BR>
UNDER<BR>
THE SECURITIES ACT OF 1933</P>

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<P STYLE="font: 16pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Bausch Health Companies Inc.</P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exact Name of Registrant as Specified in Its Charter)</P>

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    <TD STYLE="width: 50%; font-size: 10pt; text-align: center"><B>British Columbia, Canada</B></TD>
    <TD STYLE="width: 50%; font-size: 10pt; text-align: center"><B>98-0448205</B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">(State or Other Jurisdiction of<BR>
Incorporation or Organization)</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">(I.R.S. Employer<BR>
Identification Number)</FONT></TD></TR>
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<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>2150 St. Elz&eacute;ar Blvd. West&nbsp;</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Canada, H7L 4A8&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(514) 744-6792</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;(Address of Principal Executive Offices)</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Bausch Health Companies Inc. 2014 Omnibus Incentive
Plan&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Full Title of the Plan)</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Senior Vice President, Controller &amp; Chief
Accounting Officer &amp; Interim Chief Financial Officer&nbsp;</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>c/o Bausch Health US, LLC&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>400 Somerset Corporate Blvd.&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Bridgewater, NJ 08807&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(866) 246-8245&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Name, Address, Including Zip Code, and Telephone
Number, Including Area Code, of Agent For Service)</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">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 the 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: 68%; text-indent: 0in">Large accelerated filer &nbsp;<FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></TD>
    <TD STYLE="width: 32%; text-indent: 0in">Accelerated filer &nbsp;<FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in">Non-accelerated filer&nbsp;&nbsp;<FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT> &nbsp;(Do not check if a smaller reporting company)</TD>
    <TD STYLE="text-indent: 0in">Smaller reporting company &nbsp;<FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">Emerging Growth Company&nbsp;&nbsp;<FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">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: Times New Roman, Times, Serif">&#9744;</FONT></P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">This Registration Statement has been prepared
and filed pursuant to and in accordance with the requirements of General Instruction E to Form S-8 for the purpose of registering an additional
20,000,000 Common Shares, no par value (&ldquo;Common Shares&rdquo;), of Bausch Health Companies Inc. (the &ldquo;Company&rdquo; or &ldquo;Registrant&rdquo;)
that are issuable at any time or from time to time under the Bausch Health Companies Inc. 2014 Omnibus Incentive Plan, as amended and
restated effective as of May 14, 2024 (the &ldquo;Plan&rdquo;), and any additional Common Shares that become issuable under the Plan by
reason of any stock dividend, stock split, or other similar transaction pursuant to Rule 416(a) under the Securities Act of 1933, as amended
(the &ldquo;Securities Act&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">Pursuant to General Instruction E, the contents
of the Registration Statements on Form S-8 filed for the Plan with the Securities and Exchange Commission (the &ldquo;Commission&rdquo;)
on May 21, 2014 (Registration No. 333-196120), August 10, 2018 (Registration No. 333-226786), May 7, 2020 (Registration No. 333-226786),
August 9, 2022 (Registration No. 333- 264728) and August 3, 2023 (Registration No. 333-273673), including the documents incorporated by
reference therein, are incorporated by reference into this Registration Statement on Form S-8 (this &ldquo;Registration Statement&rdquo;),
except as supplemented by the information set forth below.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">PART I<BR>
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">The information specified in Item 1 and Item 2
of Part I of Form S-8 is omitted from this Registration Statement in accordance with the provisions of Rule 428 under the Securities Act,
and the introductory note to Part I of the Form S-8 instructions. The documents containing the information specified in Part I of Form
S-8 will be delivered to the participants in the Plan, as specified by Rule 428(b)(1) under the Securities Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

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

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

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Item 3. Incorporation of Documents by Reference.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">The following documents are incorporated herein
by reference:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">(a) The Company&rsquo;s Annual Report on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/0000885590/000088559024000011/bhc-20231231.htm">Form 10-K</A> for the year ended December 31, 2023, filed with the Commission on February 22, 2024 (the &ldquo;Annual Report&rdquo;), including
the sections of the Registrant&rsquo;s Definitive Proxy Statement on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/0000885590/000114036123017057/ny20007033x1_def14a.htm">Schedule
14A</A> for the Registrant&rsquo;s 2024 Annual Meeting of Stockholders, as filed with the Commission on April 4, 2024, incorporated by
reference in the Annual Report;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">(b) The Company&rsquo;s Quarterly Report on Form
<A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/885590/000088559024000019/bhc-20240331.htm">10-Q for the quarter ended March 31, 2024, filed with the Commission on May 2, 2024</A>, and for
the quarter ended <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/0000885590/000088559024000029/bhc-20240630.htm">June 30, 2024, filed with the Commission on August 1, 2024</A>;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">(c)&#8239;The Company&rsquo;s Current Reports
on Form 8-K filed with the Commission
on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/885590/000088559024000004/bhc-20240129.htm">February 1, 2024</A> (except for the information furnished under Item 7.01), <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/885590/000088559024000016/bhc-20240502.htm">May 2, 2024</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/885590/000088559024000021/bhc-20240515.htm">May 15, 2024</A> and <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/885590/000095010324010257/dp214678_8k.htm">July 19, 2024</A>; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">(d) <A HREF="http://www.sec.gov/Archives/edgar/data/885590/000088559020000006/exhibit4122019ye.htm">The
description of securities registered pursuant to Section 12 of the Securities Exchange Act of 1934, as amended, originally filed as Exhibit
4.12 to the Company&rsquo;s Annual Report on Form 10-K for the fiscal year ended December 31, 2019, filed on February 19, 2020.</A></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">In addition, all documents subsequently filed
by the Company pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934, as amended (the &ldquo;Exchange
Act&rdquo;), prior to the filing of a post-effective amendment to this Registration Statement which indicates that all securities offered
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 the 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 purposes of this Registration Statement
to the extent that a statement contained herein (or in any other subsequently filed document which also is incorporated or deemed to be
incorporated by reference herein), modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed,
except as so modified or superseded, to constitute a part of this Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>


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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Item 5. Interests of Named Experts and Counsel.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Item 8. Exhibits.</P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 1pt; vertical-align: middle; width: 8%; text-align: left; font-weight: bold; padding-bottom: 1pt">Exhibit Number</TD>
    <TD STYLE="padding-top: 1pt; width: 92%; text-indent: 0in; padding-bottom: 1pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 1pt; padding-bottom: 1pt"><A HREF="https://www.sec.gov/Archives/edgar/data/885590/000119312513331879/d583672dex31.htm">4.1</A></TD>
    <TD STYLE="padding-top: 1pt; padding-bottom: 1pt"><A HREF="https://www.sec.gov/Archives/edgar/data/885590/000119312513331879/d583672dex31.htm">Certificate of Continuation, dated August 9, 2013, filed as Exhibit 3.1 to the Company&rsquo;s Current Report on Form 8-K filed on August 13, 2013.</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 1pt; padding-bottom: 1pt"><A HREF="https://www.sec.gov/Archives/edgar/data/885590/000095010318008539/dp93294_ex0301.htm">4.2</A></TD>
    <TD STYLE="padding-top: 1pt; padding-bottom: 1pt"><A HREF="https://www.sec.gov/Archives/edgar/data/885590/000095010318008539/dp93294_ex0301.htm">Notice of Articles of Bausch Health Companies Inc., as of July 16, 2018, filed as Exhibit 3.1 to the Company&rsquo;s Current Report on Form 8-K filed on July 16, 2018.</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 1pt; padding-bottom: 1pt"><A HREF="https://www.sec.gov/Archives/edgar/data/885590/000095010318008539/dp93294_ex0302.htm">4.3</A></TD>
    <TD STYLE="padding-top: 1pt; padding-bottom: 1pt"><A HREF="https://www.sec.gov/Archives/edgar/data/885590/000095010318008539/dp93294_ex0302.htm">Articles of the Company, as of July 13, 2018 and dated August 8, 2013, filed as Exhibit 3.2 to the Company&rsquo;s Current Report on Form 8-K filed on July 16, 2018.</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 1pt; padding-bottom: 1pt"><A HREF="dp215359_ex0501.htm">5.1*</A></TD>
    <TD STYLE="padding-top: 1pt; padding-bottom: 1pt"><A HREF="dp215359_ex0501.htm">Opinion of Norton Rose Fulbright Canada LLP</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 1pt; padding-bottom: 1pt"><A HREF="dp215359_ex2301.htm">23.1*</A></TD>
    <TD STYLE="padding-top: 1pt; padding-bottom: 1pt"><A HREF="dp215359_ex2301.htm">Consent of PricewaterhouseCoopers LLP</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 1pt; padding-bottom: 1pt"><A HREF="dp215359_ex0501.htm">23.2*</A></TD>
    <TD STYLE="padding-top: 1pt; padding-bottom: 1pt"><A HREF="dp215359_ex0501.htm">Consent of Norton Rose Fulbright Canada LLP (included in Exhibit 5.1)</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 1pt; padding-bottom: 1pt"><A HREF="#a_001">24*</A></TD>
    <TD STYLE="padding-top: 1pt; padding-bottom: 1pt"><A HREF="#a_001">Powers of Attorney (included in signature pages hereof)</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 1pt; padding-bottom: 1pt"><A HREF="dp215359_ex99.htm">99*</A></TD>
    <TD STYLE="padding-top: 1pt; padding-bottom: 1pt"><A HREF="dp215359_ex99.htm">Bausch Health Companies Inc. 2014 Omnibus Incentive Plan, as amended and restated effective as of May 14, 2024.</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 1pt; padding-bottom: 1pt"><A HREF="dp215359_exfilingfees.htm">107*</A></TD>
    <TD STYLE="padding-top: 1pt; padding-bottom: 1pt"><A HREF="dp215359_exfilingfees.htm">Calculation of Filing Fee Tables</A></TD></TR>
  </TABLE>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: -0.25in">* Filed herewith.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: -0.25in">&nbsp;</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><A NAME="a_001" TITLE="POA"></A>SIGNATURES</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">Pursuant to the requirements of the Securities
Act of 1933, as amended, 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 Bridgewater, State of New Jersey, on August 1, 2024.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="3"><B>BAUSCH HEALTH COMPANIES INC.</B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="3">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="3">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">By:</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 1pt solid">/s/ Thomas J. Appio</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="width: 5%">&nbsp;</TD>
    <TD STYLE="width: 4%">Name:</TD>
    <TD STYLE="width: 41%">Thomas J. Appio</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>Title:</TD>
    <TD>Chief Executive Officer <BR>
(Principal Executive Officer)</TD></TR>
  </TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="3"><B>BAUSCH HEALTH US, LLC, <BR>
as Authorized Representative in the United States</B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="3">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="3">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">By:</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 1pt solid">/s/ John S. Barresi</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="width: 5%">&nbsp;</TD>
    <TD STYLE="width: 4%">Name:</TD>
    <TD STYLE="width: 41%">John S. Barresi</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>Title:</TD>
    <TD>Senior Vice President, Controller and Chief Accounting Officer, Interim Chief Financial Officer on behalf of Bausch Health US, LLC</TD></TR>
  </TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">The undersigned directors and officers of Bausch
Health Companies Inc. hereby appoint each of Thomas J. Appio and John S. Barresi as attorneys-in-fact for the undersigned, with full power
of substitution for, and in the name, place and stead of the undersigned, to sign and file with the Securities and Exchange Commission
under the Securities Act of 1933, any and all amendments (including post-effective amendments) and exhibits to this Registration Statement
on Form S-8 (or any other registration statement for the same offering that is to be effective upon filing pursuant to Rule 462(b) under
the Securities Act of 1933) and any and all applications and other documents to be filed with the Securities and Exchange Commission pertaining
to the registration of the securities covered hereby, with full power and authority to do and perform any and all acts and things whatsoever
requisite and necessary or desirable, hereby ratifying and confirming all that said attorney-in-fact, or his her substitute or substitutes,
may lawfully do or cause to be done by virtue hereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">Pursuant to the requirements of the Securities
Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 37%; text-align: center; font-weight: bold"><U>Signature</U></TD>
    <TD STYLE="width: 40%; text-align: center; font-weight: bold"><U>Title</U></TD>
    <TD STYLE="width: 23%; text-align: center; font-weight: bold"><U>Date</U></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center">/s/ Thomas J. Appio</TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Chief Executive Officer and Director</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(principal executive officer)&nbsp;</P></TD>
    <TD STYLE="text-align: center">August 1, 2024</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center">Thomas J. Appio</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center">/s/ John S. Barresi</TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Senior Vice President, Controller and Chief
Accounting Officer, Interim Chief Financial Officer&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(principal financial and accounting officer)&nbsp;</P></TD>
    <TD STYLE="text-align: center">August 1, 2024</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center">John S. Barresi</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center">/s/ John A. Paulson</TD>
    <TD STYLE="text-align: center">Non-Executive Chairperson</TD>
    <TD STYLE="text-align: center">August 1, 2024</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center">John A. Paulson</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center">/s/ Christian A. Garcia</TD>
    <TD STYLE="text-align: center">Director</TD>
    <TD STYLE="text-align: center">August 1, 2024</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;Christian A. Garcia</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center">/s/ Brett M. Icahn</TD>
    <TD STYLE="text-align: center">Director</TD>
    <TD STYLE="text-align: center">August 1, 2024</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center">Brett M. Icahn</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center">/s/ Sarah B. Kavanagh</TD>
    <TD STYLE="text-align: center">Director</TD>
    <TD STYLE="text-align: center">August 1, 2024</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center">Sarah B. Kavanagh</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center">/s/ Frank D. Lee</TD>
    <TD STYLE="text-align: center">Director</TD>
    <TD STYLE="text-align: center">August 1, 2024</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center">Frank D. Lee</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center">/s/ Steven D. Miller</TD>
    <TD STYLE="text-align: center">Director</TD>
    <TD STYLE="text-align: center">August 1, 2024</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center">Steven D. Miller</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center">/s/ Dr. Richard C. Mulligan</TD>
    <TD STYLE="text-align: center">Director</TD>
    <TD STYLE="text-align: center">August 1, 2024</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center">Dr. Richard C. Mulligan</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center">/s/ Robert N. Power</TD>
    <TD STYLE="text-align: center">Director</TD>
    <TD STYLE="text-align: center">August 1, 2024</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center">Robert N. Power</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center">/s/ Amy B. Wechsler, M.D.</TD>
    <TD STYLE="text-align: center">Director</TD>
    <TD STYLE="text-align: center">August 1, 2024</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center">Amy B. Wechsler, M.D.</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  </TABLE>

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[{"type": "S-8", "sequence": "1", "filename": "dp215359_s8.htm", "description": "FORM S-8", "secsgml_size_bytes": 37605}]
{"company-data": {"conformed-name": "Bausch Health Companies Inc.", "cik": "0000885590", "assigned-sic": "2834", "organization-name": "03 Life Sciences", "irs-number": "000000000", "state-of-incorporation": "NJ", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-281193", "film-number": "241168042"}, "business-address": {"street1": "2150 ST. ELZEAR BLVD. WEST", "street2": "LAVAL", "city": "QUEBEC", "state": "A8", "zip": "H7L 4A8", "phone": "514-744-6792"}, "mail-address": {"street1": "2150 ST. ELZEAR BLVD. WEST", "street2": "LAVAL", "city": "QUEBEC", "state": "A8", "zip": "H7L 4A8"}, "former-company": [{"former-conformed-name": "Valeant Pharmaceuticals International, Inc.", "date-changed": "20100928"}, {"former-conformed-name": "BIOVAIL Corp", "date-changed": "20100416"}, {"former-conformed-name": "BIOVAIL CORP INTERNATIONAL", "date-changed": "19960522"}]}
As filed with the Securities and Exchange Commission
on August 1, 2024
Registration
No. 333-______
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
Bausch Health Companies Inc.
(Exact Name of Registrant as Specified in Its Charter)
British Columbia, Canada
98-0448205
(State or Other Jurisdiction of
Incorporation or Organization)
(I.R.S. Employer
Identification Number)
2150 St. Elzéar Blvd. West
Laval, Quebec
Canada, H7L 4A8
(514) 744-6792
(Address of Principal Executive Offices)
Bausch Health Companies Inc. 2014 Omnibus Incentive
Plan
(Full Title of the Plan)
John S. Barresi
Senior Vice President, Controller & Chief
Accounting Officer & Interim Chief Financial Officer
Bausch Health Companies Inc.
c/o Bausch Health US, LLC
400 Somerset Corporate Blvd.
Bridgewater, NJ 08807
(866) 246-8245
(Name, Address, Including Zip Code, and Telephone
Number, Including Area Code, of Agent For Service)
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 the 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
☐
(Do not check if a smaller reporting company)
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
This Registration Statement has been prepared
and filed pursuant to and in accordance with the requirements of General Instruction E to Form S-8 for the purpose of registering an additional
20,000,000 Common Shares, no par value ("Common Shares"), of Bausch Health Companies Inc. (the "Company" or "Registrant")
that are issuable at any time or from time to time under the Bausch Health Companies Inc. 2014 Omnibus Incentive Plan, as amended and
restated effective as of May 14, 2024 (the "Plan"), and any additional Common Shares that become issuable under the Plan by
reason of any stock dividend, stock split, or other similar transaction pursuant to Rule 416(a) under the Securities Act of 1933, as amended
(the "Securities Act").
Pursuant to General Instruction E, the contents
of the Registration Statements on Form S-8 filed for the Plan with the Securities and Exchange Commission (the "Commission")
on May 21, 2014 (Registration No. 333-196120), August 10, 2018 (Registration No. 333-226786), May 7, 2020 (Registration No. 333-226786),
August 9, 2022 (Registration No. 333- 264728) and August 3, 2023 (Registration No. 333-273673), including the documents incorporated by
reference therein, are incorporated by reference into this Registration Statement on Form S-8 (this "Registration Statement"),
except as supplemented by the information set forth below.
PART I
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
The information specified in Item 1 and Item 2
of Part I of Form S-8 is omitted from this Registration Statement in accordance with the provisions of Rule 428 under the Securities Act,
and the introductory note to Part I of the Form S-8 instructions. The documents containing the information specified in Part I of Form
S-8 will be delivered to the participants in the Plan, as specified by Rule 428(b)(1) under the Securities Act.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3. Incorporation of Documents by Reference.
The following documents are incorporated herein
by reference:
(a) The Company's Annual Report on
Form 10-K
for the year ended December 31, 2023, filed with the Commission on February 22, 2024 (the "Annual Report"), including
the sections of the Registrant's Definitive Proxy Statement on
Schedule
14A
for the Registrant's 2024 Annual Meeting of Stockholders, as filed with the Commission on April 4, 2024, incorporated by
reference in the Annual Report;
(b) The Company's Quarterly Report on Form
10-Q for the quarter ended March 31, 2024, filed with the Commission on May 2, 2024
, and for
the quarter ended
June 30, 2024, filed with the Commission on August 1, 2024
;
(c) The Company's Current Reports
on Form 8-K filed with the Commission
on
February 1, 2024
(except for the information furnished under Item 7.01),
May 2, 2024
,
May 15, 2024
and
July 19, 2024
; and
(d)
The
description of securities registered pursuant to Section 12 of the Securities Exchange Act of 1934, as amended, originally filed as Exhibit
4.12 to the Company's Annual Report on Form 10-K for the fiscal year ended December 31, 2019, filed on February 19, 2020.
In addition, all documents subsequently filed
by the Company pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934, as amended (the "Exchange
Act"), prior to the filing of a post-effective amendment to this Registration Statement which indicates that all securities offered
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 the 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 purposes of this Registration Statement
to the extent that a statement contained herein (or in any other subsequently filed document which also is incorporated or deemed to be
incorporated by reference herein), modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed,
except as so modified or superseded, to constitute a part of this Registration Statement.
Item 5. Interests of Named Experts and Counsel.
Not applicable.
Item 8. Exhibits.
Exhibit Number
4.1
Certificate of Continuation, dated August 9, 2013, filed as Exhibit 3.1 to the Company's Current Report on Form 8-K filed on August 13, 2013.
4.2
Notice of Articles of Bausch Health Companies Inc., as of July 16, 2018, filed as Exhibit 3.1 to the Company's Current Report on Form 8-K filed on July 16, 2018.
4.3
Articles of the Company, as of July 13, 2018 and dated August 8, 2013, filed as Exhibit 3.2 to the Company's Current Report on Form 8-K filed on July 16, 2018.
5.1*
Opinion of Norton Rose Fulbright Canada LLP
23.1*
Consent of PricewaterhouseCoopers LLP
23.2*
Consent of Norton Rose Fulbright Canada LLP (included in Exhibit 5.1)
24*
Powers of Attorney (included in signature pages hereof)
99*
Bausch Health Companies Inc. 2014 Omnibus Incentive Plan, as amended and restated effective as of May 14, 2024.
107*
Calculation of Filing Fee Tables
* 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 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 Bridgewater, State of New Jersey, on August 1, 2024.
BAUSCH HEALTH COMPANIES INC.
By:
/s/ Thomas J. Appio
Name:
Thomas J. Appio
Title:
Chief Executive Officer
(Principal Executive Officer)
BAUSCH HEALTH US, LLC,
as Authorized Representative in the United States
By:
/s/ John S. Barresi
Name:
John S. Barresi
Title:
Senior Vice President, Controller and Chief Accounting Officer, Interim Chief Financial Officer on behalf of Bausch Health US, LLC
POWER OF ATTORNEY
The undersigned directors and officers of Bausch
Health Companies Inc. hereby appoint each of Thomas J. Appio and John S. Barresi as attorneys-in-fact for the undersigned, with full power
of substitution for, and in the name, place and stead of the undersigned, to sign and file with the Securities and Exchange Commission
under the Securities Act of 1933, any and all amendments (including post-effective amendments) and exhibits to this Registration Statement
on Form S-8 (or any other registration statement for the same offering that is to be effective upon filing pursuant to Rule 462(b) under
the Securities Act of 1933) and any and all applications and other documents to be filed with the Securities and Exchange Commission pertaining
to the registration of the securities covered hereby, with full power and authority to do and perform any and all acts and things whatsoever
requisite and necessary or desirable, hereby ratifying and confirming all that said attorney-in-fact, or his her substitute or substitutes,
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 by the following persons in the capacities and on the dates indicated.
Signature
Title
Date
/s/ Thomas J. Appio
Chief Executive Officer and Director
(principal executive officer)
August 1, 2024
Thomas J. Appio
/s/ John S. Barresi
Senior Vice President, Controller and Chief
Accounting Officer, Interim Chief Financial Officer
(principal financial and accounting officer)
August 1, 2024
John S. Barresi
/s/ John A. Paulson
Non-Executive Chairperson
August 1, 2024
John A. Paulson
/s/ Christian A. Garcia
Director
August 1, 2024
Christian A. Garcia
/s/ Brett M. Icahn
Director
August 1, 2024
Brett M. Icahn
/s/ Sarah B. Kavanagh
Director
August 1, 2024
Sarah B. Kavanagh
/s/ Frank D. Lee
Director
August 1, 2024
Frank D. Lee
/s/ Steven D. Miller
Director
August 1, 2024
Steven D. Miller
/s/ Dr. Richard C. Mulligan
Director
August 1, 2024
Dr. Richard C. Mulligan
/s/ Robert N. Power
Director
August 1, 2024
Robert N. Power
/s/ Amy B. Wechsler, M.D.
Director
August 1, 2024
Amy B. Wechsler, M.D.