Exhibit 99.1

                              COGNOS INCORPORATED

                    Management's Discussion and Analysis of
     Financial Condition and Results of Operations -- Canadian Supplement
 (in United States dollars, unless otherwise indicated, and in accordance with
                                Canadian GAAP)

The following Management's Discussion and Analysis of Financial Condition and
Results of Operations-Canadian Supplement ("Canadian Supplement") should be
read in conjunction with our Management's Discussion and Analysis of Financial
Condition and Results of Operations ("MD&A") included in our annual report on
form 10-K as filed with the United States Securities and Exchange Commission
(10-K). The Canadian Supplement should also be read in conjunction with the
audited Consolidated Financial Statements and Notes prepared in accordance
with U.S. GAAP (included in our 10-K), and the audited Consolidated Financial
Statements and Notes prepared in accordance with Canadian generally accepted
accounting principles ("Canadian GAAP") included in the Corporation's Annual
Information Form for the fiscal year ended February 28, 2002.

The following contains forward-looking statements and should be read in
conjunction with the factors set forth in the "Certain Factors That May Affect
Future Results" section of the MD&A in our 10-K. All dollar amounts in this
Canadian Supplement are in thousands of United States dollars unless otherwise
stated. The Canadian Supplement has been prepared by management to provide an
analysis of the material differences between Canadian GAAP and U.S. GAAP on
Cognos Incorporated financial condition and results of operations.

RESULTS OF OPERATIONS



                                                              Year ended
                                                        -----------------------
                                                         2002    2001    2000
                                                        ------- ------- -------
                                                               
Income before taxes -- U.S. GAAP....................... $28,169 $91,318 $81,688
Income before taxes -- Canadian GAAP................... $25,337 $93,911 $81,215
Income tax provision -- U.S. GAAP...................... $ 8,761 $27,058 $22,873
Income tax provision -- Canadian GAAP.................. $10,738 $31,175 $26,673
Net Income per share diluted -- U.S. GAAP.............. $  0.21 $  0.70 $  0.67
Net Income per share diluted -- Canadian GAAP.......... $  0.16 $  0.68 $  0.62


Acquired in-process technology

Canadian GAAP requires capitalization of the value assigned to acquired in-
process technology and amortization of this value over its estimated useful
life. Under U.S. GAAP, this value is written off immediately. The impact of
this difference was to decrease net income before taxes by $7.6 million, $4.1
million and $6.7 million in fiscal 2002, 2001 and 2000, respectively, compared
to U.S. GAAP.

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Investment tax credits

Canadian GAAP requires that investment tax credits be deducted from operating
expense. Under U.S. GAAP, these amounts are to be deducted from the income tax
provision. The impact of this difference was to increase net income before
taxes and the income tax provision by $4.8 million, $6.7 million and $6.2
million in fiscal 2002, 2001 and 2000, respectively, compared to U.S. GAAP.

Deferred income taxes related to acquired in-process technology

The above noted difference related to the capitalization of in-process
technology created an additional deferred income tax liability on the Canadian
GAAP balance sheet as the capitalization of the in-process technology created
a temporary difference. The amortization of this balance decreased the income
tax provision by $2.9 million, $2.6 million and $2.4 million in fiscal 2002,
2001 and 2000, respectively, compared to U.S. GAAP.

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