|**Exhibit
99.8**
|----------------

CERTIFICATION PURSUANT TO 18
U.S.C. SECTION 1350, AS ADOPTED PURSUANT TOSECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Michel Dumas, certify
that:

|1) |  | I
      have reviewed this annual report on Form 40-F of Tembec Inc.;                                             
|-- |  | ------------------------------------------------------------------------------------------------------------------
|  
|2) |  | Based on my knowledge, this report does not contain any
      untrue statement of a material fact or omit to state
|   |  | a material fact necessary to make the statements made, in
      light of the circumstances under which such       
|   |  | statements were made, not misleading with respect to the
      period covered by this report;                     
|  
|3) |  | Based on my knowledge, the financial statements, and other
      financial information included in this report,   
|   |  | fairly present in all material respects the financial
      condition, results of operations and cash flows of the
|   |  | issuer as of, and for, the periods presented in this
      report;                                                
|  
|4) |  | The issuer's other certifying officer and I are responsible
      for establishing and maintaining disclosure     
|   |  | controls and procedures (as defined in Exchange Act Rules
      13a-15(e) and 15d-15(e)) and internal control     
|   |  | over financial reporting (as defined in Exchange Act Rules
      13a-15(f) and 15d-15(f)) for the issuer and have:
|  
|   |  | a)                                                                                                                
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|   |  | b)                                                                                                                
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|   |  | c)                                                                                                                
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|   |  | d)                                                                                                                
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|5) |  | The issuer's other certifying officer and I have disclosed,
      based on our most recent evaluation of internal 
|   |  | control over financial reporting, to the issuer's auditors
      and the audit committee of the issuer's board of 
|   |  | directors (or persons performing the equivalent
      functions);                                                 
|  
|   |  | a)                                                                                                                
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|  
|   |  | b)                                                                                                                
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Date: December 21, 2006

*(s) Michel Dumas*Michel
DumasExecutive Vice President, Finance and
Chief Financial Officer

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