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Exhibit 3.1

[LOGO]

|                                     |                                 
|------------------------------------ | --------------------------------
|                                     |                                 
|Restated Certificateof Incorporation | Certificat de constitutionà jour

|                                |                                             
|------------------------------- | --------------------------------------------
|                                |                                             
|Canada BusinessCorporations Act | Loi sur
les sociétéscommerciales canadiennes



---

|                     |        
|-------------------- | -------
|                     |        
|COGNOS INCORPORATED/ |        
|COGNOS INCORPORÉE    | 74301-1

---

|                                                 |                
|------------------------------------------------ | ---------------
|                                                 |                
|Name of corporation - Dénomination de la société | Number - Numéro

---

|                                                                                                                                                                                                                              | 
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | 
|                                                                                                                                                                                                                              | 
|I hereby certify
that the Articles of Incorporation of the above-mentioned Corporation were restated
under Section 174 of the Canada Business Corporations Act as set out in the attached
Restated Articles of incorporation. | 

[Signature]

February 1, 1984

|                            |                                                                                 
|--------------------------- | --------------------------------------------------------------------------------
|                            |                                                                                 
|Deputy Director - Directeur | Effective Date of Restatement
        Date d'entrée en vigueur de la mise à jour

31

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|                                                                                                                                                    |       
|--------------------------------------------------------------------------------------------------------------------------------------------------- | ------
|                                                                                                                                                    |       
|CANADA BUSINESS
         CORPORATIONS ACT
               FORM 7
           RESTATED ARTICLES
            OF INCORPORATION
            (SECTION 174) | [LOGO]

`____________________________________________________________________________________________________________
1 - Name of Corporation - Dénomination de la société              Corporation No.- No de la société

COGNOS INCORPORATED/COGNOS INCORPORÉE                                     74301-1
_____________________________________________________________________________________________________________
2 - The place in Canada where the registered office is situated  Lieu au Canada où est situé le
                                                                 siège social
275 Slater Street, Ottawa, Ontario K1P 5H9
______________________________________________________________________________________________________
3 - The classes and any maximum number of shares that   Catégories et tout nombre maximal d'actions
    the corporation is authorized to issue              que la société est autorisée à émettre

(1)  An unlimited number of common shares, the holders of which are entitled (a)
     to vote at all meetings of the shareholders, and; (b) to receive the
     remaining property of the Corporation upon dissolution.

(2)  An unlimited number of Preferred shares issuable in series - See Attachment A
_____________________________________________________________________________________________________________
4 - Restrictions if any on share transfers        Restrictions sur le transfert des actions s'il
                                                  y a lieu

                         N/A
_____________________________________________________________________________________________________________
5 - Number (or minimum and maximum number) of      Nombre (ou nombre minimum et maximum)
directors                                          d'administrateurs
A MINIMUM OF THREE (3) AND A MAXIMUM OF TEN (10)
__________________________________________________________________________________________________________
6 - Restrictions if any on business the corporation  Limites imposées quant aux activités que la
may carry on                                         société peut exploiter, s'il y a lieu. -

                         N/A
_________________________________________________________________________________________________________
7 - Other provisions if any                          Autres dispositions s'il y a lieu

                         N/A
_________________________________________________________________________________________________________

The foregoing restated articles of incorporation     Cette mise à jour des statuts constitutifs
correctly set out, without substantive change, the   démontre exactement sans changement substantif
corresponding provisions of the articles of          les dispositions correspondantes des statuts
incorporation as amended and supersede the original  constitutifs tels que modifiés et remplacent
articles of incorporation.                           les statuts constitutifs originaux.

_________________________________________________________________________________________________________
Date                          Signature              Description of Office - Description du poste

January 30, 1984              [signature]            General Counsel/Acting Secretary
_________________________________________________________________________________________________________
FOR DEPARTMENTAL USE ONLY                                  À L'USAGE DU MINISTÈRE SEULEMENT
_________________________________________________________________________________________________________
                                74301-1              Filed - Déposée                 2/2/84
                                                     ___________________________________________________
CCA 1389(4-79)`

32

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### EXHIBIT A
SPECIAL RESOLUTION

It is hereby resolved as a Special Resolution that:

|A. | THE ARTICLES OF THE CORPORATION
ARE HEREBY AMENDED BY:
|-- | ------------------------------------------------------

| | 1. | Subdividing  each  issued
common  share of the  Corporation  into two
          common shares of the Corporation; and                                                                                                                                                                                                                       
| | -- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| | 2. | Changing the  Corporation's  name from Quasar Systems
Limited/Systems
          Quasar Limitée to Cognos Incorporated/Cognos Incorporée.                                                                                                                                                                                                    
| | 3. | Increasing  the authorized  capital of the  Corporation by creating an
          unlimited  number  of  Preferred   Shares  issuable  in  series;   the
          preferences,   rights,  conditions,   restrictions,   limitations  and
          prohibitions  attaching  to the  Preferred  Shares  as a Class  are as
          follows:

| |  | (1) | The  Preferred  Shares  may at any  time or from  time to time be
               issued in one or more  series,  each  series to  consist  of such
               number of shares as may before the issue thereof be determined by
               the directors. The directors of the Corporation may by resolution
               fix from time to time before the issue thereof,  the designation,
               rights, privileges,  restrictions and conditions attaching to the
               Preferred Shares of each series  including,  without limiting the
               generality of the foregoing,  the rate of preferential dividends,
               the dates and places of payment  thereof,  the redemption  and/or
               purchase prices and the terms and conditions of redemption and/or
               purchase,  conversion  rights  and any  purchase  fund  or  other
               provisions,  the whole to be subject to the following  provisions
               and to amendment of the Articles of the Corporation bringing such
               resolution into effect.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      
| |  | --- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| |  | (2) | The Preferred  Shares shall be entitled to a preference  over the
               common  shares and any other  shares of the  Corporation  ranking
               junior to the  Preferred  Shares  with  respect to the payment of
               dividends and in the  distribution  of assets in the event of any
               liquidation,  dissolution  or  winding  up  of  the  Corporation,
               whether  voluntary or involuntary,  or other  distribution of the
               assets of the Corporation  among its shareholders for the purpose
               of winding up its affairs.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         
| |  | (3) | Where any cumulative  dividends or amounts payable on a repayment
               of capital in  respect  of a series of  Preferred  Shares are not
               paid in full,  the shares of all series of the  Preferred  Shares
               shall  participate   rateably  in  respect  of  such  accumulated
               dividends  if any,  in  accordance  with the sums  that  would be
               payable on such shares if all such  dividends  were  declared and
               paid in full, and on any repayment of capital in accordance  with
               the sums that would be payable  on such  repayment  of capital if
               all sums so payable were paid in full.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            
| |  | (4) | Except as  otherwise  expressly  required  by law the  holders of
               Preferred Shares shall not be entitled to receive notice of or to
               attend any meeting of the  shareholders  of the Corporation or to
               vote at any such meeting.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              
| |  | (5) | Any  amendment
to the Articles of the  Corporation  to delete or
               vary a preference, right, condition,  restriction,  limitation or
               prohibition  attaching to the  Preferred  Shares as a class or to
               create  shares  ranking in  priority  to or on a parity  with the
               Preferred Shares, in addition to any other authorization required
               by law may be authorized by at least two-thirds of the votes cast
               at a meeting of holders of Preferred  Shares duly called for that
               purpose  and held upon not less than 21 days  notice at which the
               holders  of at  least a  majority  of the  outstanding  Preferred
               Shares  are  present  or are  represented  by  proxy.  If at such
               meeting the holders of a majority  of the  outstanding  Preferred
               Shares are not present or  represented  by proxy  within one half
               hour after the time  appointed  for such meeting than the meeting
               shall be  adjourned  to such  date  being  not less  than 21 days
               thereafter and to such time and place as may be designated by the
               chairman,  and not less than 14 days notice shall be given of the
               reconvening  of  such  adjourned  meeting,  but it  shall  not be
               necessary  in such  notice to specify  the  purpose for which the
               meeting was  originally  called.  At such  adjourned  meeting the
               holders of the Preferred  Shares  present or represented by proxy
               may transact  the  business for which the meeting was  originally
               called  and a  resolution  passed by at least  two-thirds  of the
               votes cast at such meeting shall constitute the  authorization of
               the holders of the Preferred Shares. On every poll taken at every
               such meeting  every holder of Preferred  Shares shall be entitled
               to one vote in respect of each Preferred  Share held.  Subject to
               the foregoing,  the  formalities to be observed in respect of the
               giving or waiving of notice of any such  meeting  and the conduct
               thereof  shall  be  those  from  time to time  prescribed  in the
               by-laws  of  the   Corporation   with   respect  to  meetings  of
               shareholders.

33

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|B. | Notwithstanding the foregoing  provisions
of this special  resolution,  the
     directors of the Corporation  may revoke the resolution  before it is acted
     upon without further approval by the Shareholders.
|-- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

34

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|[logo] | Consumer and             | Consommation          
|------ | ------------------------ | ----------------------
|       | Corporate Affairs Canada | et Corporations Canada



| |                         
| | ------------------------
| |                         
| | Certificate
of Amendment

| |                                
| | -------------------------------
| |                                
| | Canada
BusinessCorporations Act

---

`COGNOS INCORPORATED/                                      074301-1
                 COGNOS INCORPORÉE
________________________________________________       _____________________________________________
Name of Corporation - Dénomination de la société              Number - Numéro

I hereby certify that the Articles of the            Je certifie par les preséntes que les statuts
above-mentioned Corporation were amended             de la société mentionnée ci-haut ont été
                                                     modifiés

(a) under section 13 of the Canada Business      [ ] (a) en vertu de l'article 13 de la Loi sur
Corporations Act in accordance with the attached     les sociétés commerciales canadiennes
notice;                                              conformément à l'avis ci-joint;

(b) under Section 27 of the Canada Business      [ ] (b) en vertu de l'article 27 de la Loi sur
Corporations Act as set out in the attached          les sociétés commerciales canadiennes tel
Articles of Amendment designating a series of        qu'indiqué dans les clauses modificatrices
shares;                                              ci-jointes désignant une série d'actions;

(c) under Section 171 of the Canada Business     |X| (c) en vertu de l'article 171 de la Loi sur
Corporations Act as set out in the attached          les sociétés commerciales canadiennes tel
Articles of Amendment;                               qu'indiqué dans les clauses modificatrices
                                                     ci-jointes;

(d) under Section 185 of the Canada Business     [ ] (d) en vertu de l'article 185 de la Loi sur
Corporations Act as set out in the attached          les sociétés commerciales canadiennes tel
Articles of Reorganization;                          qu'indiqué dans les clauses de réorganisation
                                                     ci-jointes;

(e) under Section 185.1 of the Canada Business   [ ] (e) en vertu de l'article 185.1 de la Loi sur
Corporations Act as set out in the attached          les sociétés commerciales canadiennes tel
Articles of Arrangement.                             qu'indiqué dans les clauses d'arrangement
                                                     ci-jointes.

Le Directeur             July 10, 1986

[signature]              le 10 juillet 1986

Director                 Date of Amendment - Date de la modification`

---

[LOGO]

35

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|                                                                                                                                 |       
|-------------------------------------------------------------------------------------------------------------------------------- | ------
|                                                                                                                                 |       
|CANADA BUSINESS
         CORPORATIONS ACT
               FORM 4
           ARTICLES OF AMENDMENT
            (SECTION 27 OR 171) | [logo]

---

`1 - Name of Corporation - Dénomination de la société      2 - Corporation No. - N° de la société

COGNOS INCORPORATED/COGNOS INCORPORÉE                                      74301-1`

---

`3 - The articles of the above-named corporation are     Les statuts de la société ci-haut mentionnée sont
   amended as follows:                                  modifiés de la façon suivante:`

|(1) | Paragraph 3 of the Articles of the Corporation, as amended, is hereby further
          amended by subdividing each two (2) common shares of the Corporation into three
          (3) common shares of the Corporation.
|--- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

---

`Date                          Signature                 Description of Office - Description du poste

July 8, 1986                  [signature]               General Counsel/Corporate Secretary`

---

`FOR DEPARTMENTAL USE ONLY                                 À L'USAGE DU MINISTÈRE SEULEMENT`

36

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|[logo] | Industry Canada | Industrie Canada
|------ | --------------- | ----------------



| |                         
| | ------------------------
| |                         
| | Certificate of
Amendment

| |                                
| | -------------------------------
| |                                
| | Canada
BusinessCorporations Act

---

`COGNOS INCORPORATED                                                      074301-1
COGNOS INCORPORÉE
______________________________________________     ______________________________________________
Name of corporation-Dénomination de la société     Corporation number-Numéro de la société


I hereby certify that the articles of the          Je certifie que les statuts de la société
above-named corporation were amended               susmentionnée ont été modifiés :


(a) under section 13 of the Canada Business        a) en vertu de l'article 13 de la Loi
Corporations Act in accordance with the        [ ] canadienne sur les sociétés par actions,
attached notice;                                   conformément à l'avis ci-joint;


(b) under section 27 of the Canada Business        b) en vertu de l'article 27 de la Loi canadienne
Corporations Act as set out in the attached    [ ] sur les sociétés par actions, tel qu'il est
articles of amendment designating a series of      indiqué dans les clauses modificatrices
shares;                                            ci-jointes désignant une série d'actions;


(c) under section 179 of the Canada Business       c) en vertu de l'article 179 de la Loi
Corporations Act as set out in the attached    |X| canadienne sur les sociétés par actions, tel
articles of amendment;                             qu'il est indiqué dans les clauses
                                                   modificatrices ci-jointes;


(d) under section 191 of the Canada Business       d) en vertu de l'article 191 de la Loi
Corporations Act as set out in the attached    [ ] canadienne sur les sociétés par actions, tel
articles of reorganization.                        qu'il est indiqué dans les clauses de
                                                   réorganisation ci-jointes.


                   [signature]


                                                   March 24, 1997 / le 24 mars 1997
               Director - Directeur                Date of Amendment - Date de modification`

[LOGO]

37

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|                                                                       |                                                                   
|---------------------------------------------------------------------- | ------------------------------------------------------------------
|                                                                       |                                                                   
|Consumer and
Corporate Affairs Canada
Canada Business
Corporations Act | FORM 4
         ARTICLES OF AMENDMENT
         (SECTION 27 OR 177)

---

`1 - Name of corporation                                 2 - Corporation No.

    COGNOS INCORPORATED                                     0743011
    COGNOS INCORPORÉE`

---

3  The articles of the
above-named corporation are amended as follows:

RESOLVED, AS A SPECIAL RESOLUTION,
THAT:

The Articles of the Corporation are
amended as follows:

|1. | to provide that the board of directors shall consist of a minimum of 3 and a
          maximum of 12 directors;
|-- | ---------------------------------------------------------------------------------------------------------------

|2. | to provide that the directors of the Corporation are empowered to determine the
          number of directors of the Corporation and the number of directors to be elected
          at the annual meeting of the shareholders; and
|-- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|3. | to provide that the directors may appoint one or more directors, who shall hold
          office for a term expiring not later than the close of the next annual meeting
          of shareholders, but the total number of directors so appointed may not exceed
          one third of the number of directors elected at the previous annual meeting of
          shareholders.
|-- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

---

`Date               Signature           Title
_______________________________________________________________________________
MARCH 17/97        [Signature]
                                      FOR DEPARTMENTAL USE ONLY
                                      Filed    APR 8 1997
                                               AVR 8 1997
                                      _________________________________________`

38

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|[logo] | Inductry Canada | Industrie Canada
|------ | --------------- | ----------------



| |                         
| | ------------------------
| |                         
| | Certificate of
Amendment

| |                                
| | -------------------------------
| |                                
| | Canada
BusinessCorporations Act

---

`COGNOS INCORPORATED                                                 074301-1
COGNOS INCORPORÉE
______________________________________________    ___________________________________________
Name of corporation-Dénomination de la société    Corporation number-Numéro de la société


I hereby certify that the articles of the         Je certifie que les statuts de la société
above-named corporation were amended:             susmentionnée ont été modifiés:


a) under section 13 of the Canada Business        a) en vertu de l'article 13 de la Loi
Corporations Act in accordance with the      [ ]  canadienne sur les sociétés par actions,
attached notice;                                  conformément à l'avis ci-joint;


b) under section 27 of the Canada Business        b) en vertu de l'article 27 de la Loi canadienne
Corporations Act as set out in the attached  [ ]  sur les sociétés par actions, tel qu'il est
articles of amendment designating a series        indiqué dans les clauses modificatrices
of shares;                                        ci-jointes désignant une série d'actions;


c) under section 179 of the Canada Business       c) en vertu de l'article 179 de la Loi
Corporations Act as set out in the attached  |X|  canadienne sur les sociétés par actions, tel
articles of amendment;                            qu'il est indiqué dans les clauses
                                                  modificatrices ci-jointes;


d) under section 191 of the Canada Business       d) en vertu de l'article 191 de la Loi
Corporations Act as set out in the attached  [ ]  canadienne sur les sociétés par actions,
articles of reorganization;                       tel qu'il est indiqué dans les clauses de
                                                  réorganisation ci-jointes;


                   [signature]


                                               July 29, 2002 / le 29 juillet 2002
               Director - Directeur         Date of Amendment - Date de modification`

---

[LOGO]

39

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|       |                                                
|------ | -----------------------------------------------
|       |                                                
|[LOGO] | Industry Canada
Canada BusinessCorporations Act

---

|                                                     |                                       
|---------------------------------------------------- | --------------------------------------
|                                                     |                                       
|1  Name of
corporation - Dénomination de la société | 2  Corporation No. 
N° de la société

|                                      |        
|------------------------------------- | -------
|                                      |        
|COGNOS INCORPORATED/COGNOS INCORPORÉE | 74301-1

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3  The articles of the
above-named corporation are amended as follows:             
             
 Les statuts de la société ci-dessus sont modifiés de la façon suivante:

RESOLVED, AS A SPECIAL RESOLUTION,
THAT

Paragraph 3 of the Articles of
Amendment dated March 17, 1997 be deleted and the following substituted:

|3. | to provide that the directors may appoint one or more additional directors, who
                    shall hold office for a term expiring not later that the close of the next
                    annual meeting of shareholders, but the total number of directors so appointed
                    may not exceed one-third of the number of directors elected at the previous
                    annual meeting of shareholders.
|--- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

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`Date                           Signature                   4 - Capacity of - En qualité de
___________________________________________________________________________________________

17/7/02                   [Signature]
___________________________________________________________________________________________`

For Departmental Use Only              
            Printed Name - Nom en lettres moulées

À lusage du ministère seulement

Filed
Déposée

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[LOGO]

IC3069 (2001/11)

40