<SEC-DOCUMENT>0001062993-19-003265.txt : 20190809
<SEC-HEADER>0001062993-19-003265.hdr.sgml : 20190809
<ACCEPTANCE-DATETIME>20190809171011
ACCESSION NUMBER:		0001062993-19-003265
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		4
FILED AS OF DATE:		20190809
DATE AS OF CHANGE:		20190809
EFFECTIVENESS DATE:		20190809

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SunOpta Inc.
		CENTRAL INDEX KEY:			0000351834
		STANDARD INDUSTRIAL CLASSIFICATION:	WHOLESALE-FARM PRODUCT RAW MATERIALS [5150]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			Z4
		FISCAL YEAR END:			0101

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-233202
		FILM NUMBER:		191013738

	BUSINESS ADDRESS:	
		STREET 1:		2233 ARGENTIA ROAD
		STREET 2:		SUITE 401
		CITY:			MISSISSAUGA
		STATE:			A6
		ZIP:			L5N 2X7
		BUSINESS PHONE:		(905) 455-1990

	MAIL ADDRESS:	
		STREET 1:		2233 ARGENTIA ROAD
		STREET 2:		SUITE 401
		CITY:			MISSISSAUGA
		STATE:			A6
		ZIP:			L5N 2X7

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SUNOPTA INC
		DATE OF NAME CHANGE:	20031107

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	STAKE TECHNOLOGY LTD
		DATE OF NAME CHANGE:	19940901
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>forms8.htm
<DESCRIPTION>S-8
<TEXT>
<HTML>
<HEAD>
   <TITLE>SunOpta Inc.: Form S8 - Filed by newsfilecorp.com</TITLE>
   <META name="HandheldFriendly" content="true">
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<BODY style="font-size:10pt;">

<HR noshade align="center" width=100% size=3 color="black">
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<P align=center><B>As filed with the Securities and Exchange Commission on
August 9, 2019 </B></P>
<P align=right><B>Registration No. 333- </B></P>
<P align=center><B><FONT size=5>UNITED STATES </FONT><BR></B><B><FONT
size=5>SECURITIES AND EXCHANGE COMMISSION </FONT><BR></B><B>Washington, D.C.
20549 </B></P>
<P align=center><B><FONT size=5>FORM S-8 </FONT><BR></B><B>REGISTRATION
STATEMENT <BR></B><B><I>UNDER THE SECURITIES ACT OF 1933 </I></B></P>
<P align=center><B><U><FONT size=5>SUNOPTA INC. </FONT></U><BR></B><B>(Exact
name of registrant as specified in charter) </B></P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=center><B>Canada </B></TD>
    <TD align=center width="50%"><B>Not Applicable </B></TD></TR>
  <TR vAlign=top>
    <TD align=center><B>(State or other jurisdiction of </B></TD>
    <TD align=center width="50%"><B>(IRS Employer </B></TD></TR>
  <TR vAlign=top>
    <TD align=center><B>incorporation or organization) </B></TD>
    <TD align=center width="50%"><B>Identification No.)
</B></TD></TR></TABLE><BR>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=bottom>
    <TD align=center><B>2233 Argentia Road, Suite 401 </B></TD></TR>
  <TR vAlign=top>
    <TD align=center><B>Mississauga, Ontario, L5N 2X7, Canada </B></TD></TR>
  <TR vAlign=bottom>
    <TD align=center><B>(Address, including zip code, </B></TD></TR>
  <TR vAlign=bottom>
    <TD align=center><B>of registrant&#146;s principal executive offices)
</B></TD></TR>
  <TR>
    <TD>&nbsp; </TD></TR>
  <TR vAlign=bottom>
    <TD align=center>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=center><B>Amended 2013 Stock Incentive Plan </B></TD></TR>
  <TR vAlign=bottom>
    <TD align=center><B>(Full title of the plan) </B></TD></TR>
  <TR>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp; </TD></TR>
  <TR vAlign=bottom>
    <TD align=center><B>Robert McKeracher </B></TD></TR>
  <TR vAlign=top>
    <TD align=center><B>Vice President and Chief Financial Officer </B></TD></TR>
  <TR vAlign=bottom>
    <TD align=center><B>2233 Argentia Road, Suite 401 </B></TD></TR>
  <TR vAlign=top>
    <TD align=center><B>Mississauga, Ontario, L5N 2X7, Canada </B></TD></TR>
  <TR vAlign=bottom>
    <TD align=center><B>(905) 821-9669 </B></TD></TR>
  <TR vAlign=bottom>
    <TD align=center><B>(Name, address, including zip code, and </B></TD></TR>
  <TR vAlign=top>
    <TD align=center><B>telephone number, including area code, of agent for
      service) </B></TD></TR></TABLE><BR>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=bottom>
    <TD align=center style="border-left-width: 1; border-right-width: 1; border-top-width: 1; border-bottom-style: solid; border-bottom-width: 1" bordercolor="#000000">
    <p align="left">&nbsp;</TD></TR>

  <TR vAlign=bottom>
    <TD align=center>&nbsp;</TD></TR>

  <TR vAlign=bottom>
    <TD align=center><B><I>Copy to: </I></B></TD></TR>
  <TR vAlign=bottom>
    <TD align=center><B>Reed W. Topham, Esq. </B></TD></TR>
  <TR vAlign=bottom>
    <TD align=center><B>Stoel Rives LLP </B></TD></TR>
  <TR vAlign=top>
    <TD align=center><B>201 South Main Street, Suite 1100 </B></TD></TR>
  <TR vAlign=bottom>
    <TD align=center><B>Salt Lake City, UT 84111 </B></TD></TR>
  <TR vAlign=bottom>
    <TD align=center><B>801-328-3131 </B></TD></TR></TABLE>
<P align=justify>Indicate by check mark whether the registrant is a large
accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller
reporting company. See the definitions of "large accelerated filer,"
"accelerated filer" and "smaller reporting company" in Rule 12b-2 of the
Exchange Act. (Check one): </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left>Large accelerated filer [ x ] </TD>
    <TD align=left width="50%">Accelerated filer [ ] </TD></TR>
  <TR vAlign=top>
    <TD align=left>Non-accelerated filer [ ] </TD>
    <TD align=left width="50%">Smaller reporting company [ ] </TD></TR>
  <TR vAlign=top>
    <TD align=left>(Do not check if a smaller reporting company) </TD>
    <TD align=left width="50%">&nbsp; </TD></TR></TABLE><BR>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
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<P align=center><B>CALCULATION OF REGISTRATION FEE </B></P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left
    width="10%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left
    width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=center
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=center
    width="10%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=center
    width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=center
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=center
    width="10%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=center
    width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left
    width="10%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left
    width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=center width="10%">&nbsp; </TD>
    <TD align=center width="2%">&nbsp;</TD>
    <TD align=center width="1%">&nbsp;</TD>
    <TD align=center width="10%"><B>Proposed</B> </TD>
    <TD align=center width="2%">&nbsp;</TD>
    <TD align=center width="1%">&nbsp;</TD>
    <TD align=center width="10%"><B>Proposed</B> </TD>
    <TD align=center width="2%">&nbsp;</TD>
    <TD align=center width="1%">&nbsp;</TD>
    <TD align=center width="10%">&nbsp; </TD>
    <TD align=center width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=center><B>Title of</B> </TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=center width="10%">&nbsp; </TD>
    <TD align=center width="2%">&nbsp;</TD>
    <TD align=center width="1%">&nbsp;</TD>
    <TD align=center width="10%"><B>Maximum</B> </TD>
    <TD align=center width="2%">&nbsp;</TD>
    <TD align=center width="1%">&nbsp;</TD>
    <TD align=center width="10%"><B>Maximum</B> </TD>
    <TD align=center width="2%">&nbsp;</TD>
    <TD align=center width="1%">&nbsp;</TD>
    <TD align=center width="10%"><B>Amount</B> </TD>
    <TD align=center width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=center><B>Securities</B> </TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=center width="10%"><B>Amount</B> </TD>
    <TD align=center width="2%">&nbsp;</TD>
    <TD align=center width="1%">&nbsp;</TD>
    <TD align=center width="10%"><B>Offering</B> </TD>
    <TD align=center width="2%">&nbsp;</TD>
    <TD align=center width="1%">&nbsp;</TD>
    <TD align=center width="10%"><B>Aggregate</B> </TD>
    <TD align=center width="2%">&nbsp;</TD>
    <TD align=center width="1%">&nbsp;</TD>
    <TD align=center width="10%"><B>of</B> </TD>
    <TD align=center width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=center><B>to Be</B> </TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=center width="10%"><B>to Be</B> </TD>
    <TD align=center width="2%">&nbsp;</TD>
    <TD align=center width="1%">&nbsp;</TD>
    <TD align=center width="10%"><B>Price Per</B> </TD>
    <TD align=center width="2%">&nbsp;</TD>
    <TD align=center width="1%">&nbsp;</TD>
    <TD align=center width="10%"><B>Offering</B> </TD>
    <TD align=center width="2%">&nbsp;</TD>
    <TD align=center width="1%">&nbsp;</TD>
    <TD align=center width="10%"><B>Registration</B> </TD>
    <TD align=center width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD style="BORDER-BOTTOM: #000000 1px solid"
      align=center><B>Registered(1)</B> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="10%"><B>Registered</B> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
    width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="10%"><STRONG>Share (2)</STRONG> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center width="2%"></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="10%"><STRONG>Price (2)</STRONG> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center width="2%"></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="10%"><B>Fee</B> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
    width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left
      bgColor=#e6efff>Common Stock and attached purchase rights </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="10%"
    bgColor=#e6efff>
    <p align="center">1,000,000 Shares </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="10%"
    bgColor=#e6efff>
    <p align="center">2.44 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="10%"
    bgColor=#e6efff>
    <p align="center">2,440,000 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="10%"
    bgColor=#e6efff>
    <p align="center">295.73 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR></TABLE><BR>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%">(1) </TD>
    <TD>
      <P align=justify>In accordance with Rule 416(a) of the Securities Act of
      1933, as amended (the "Securities Act"), this registration statement (this
      "Registration Statement") shall also cover any additional shares of Common
      Stock and attached purchase rights which become issuable under the Amended
      2013 Stock Incentive Plan by reason of any stock dividend, stock split, or
      similar transaction.</P></TD></TR>
  <TR>
    <TD vAlign=top width="5%">(2) </TD>
    <TD>
      <P align=justify>Estimated solely for the purpose of calculating the
      registration fee pursuant to Rule 457(h) of the Securities Act of 1933
      (the "Securities Act"). The calculation of the registration fee is based
      on $2.44, which was the average of the high and low prices of the Common
      Stock on August 7, 2019 on the NASDAQ Global Select Market. The
      registrant&#146;s shares of Common Stock trade on the NASDAQ Global Select
      Market under the symbol STKL and on the Toronto Stock Exchange under the
      symbol SOY.</P></TD></TR></TABLE><BR>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
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<P align=center><B>EXPLANATORY NOTE </B><B></B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;SunOpta Inc. (the "Registrant")
is registering under this Registration Statement on Form S-8 1,000,000 shares of
its Common Stock and attached purchase rights for issuance under the 2013 Stock
Incentive Plan, as amended (the "2013 Plan"). The 2013 Plan originally reserved
1,250,000 shares of Common Stock (the "Initial Reserved Shares") plus additional
shares of Common Stock reserved for purposes of the Registrant&#146;s 2002 Stock
Option Plan, as Amended and Restated May 2011 (the "2002 Option Plan") as
described below. On May 10, 2016, the Registrant&#146;s shareholders approved an
amendment to the 2013 Plan to increase the number of Initial Reserved Shares
from 1,250,000 to 3,000,000 shares of Common Stock (the "Reserved Shares"). The
Registrant registered such additional 1,750,000 shares of Common Stock pursuant
to a Registration Statement on Form S-8 (Registration No. 333-211873). On May
24, 2017, the Registrant&#146;s shareholders approved further amendments to the 2013
Plan, which increased the number of Reserved Shares from 3,000,000 to 6,800,000
shares of Common Stock. The Registrant registered such additional 3,800,000
shares of Common Stock pursuant to a Registration Statement on Form S-8
(Registration No. 333-218515)</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Registrant previously
registered an aggregate of 7,500,000 shares of Common Stock for issuance under
the 2002 Option Plan pursuant to three Registration Statements on Form S-8
(Registration Nos. 333-124911, 333-144827 and 333-176675) (the "Prior Plan Form
S-8s"). As of May 28, 2013, the Registrant combined the 2002 Option Plan into
the 2013 Plan. According to the terms of the 2013 Plan, the shares of Common
Stock that were available for grant under the 2002 Option Plan as of May 28,
2013 (the "Carry Over Shares"), and any shares of Common Stock subject to
options previously granted under the 2002 Option Plan that expire or terminate
subsequent to May 28, 2013 without being exercised, are included in the reserve
of shares of Common Stock available for issuance under the 2013 Plan. The total
number of shares of Common Stock previously reserved and available for grants
under the 2002 Option Plan on May 28, 2013 was 867,031. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On October 17, 2013, the
Registrant filed post-effective amendments to each of the Prior Plan Form S-8s
to deregister the Carry Over Shares previously registered for issuance under the
2002 Option Plan. Also, on October 17, 2013, the Registrant filed a new
registration statement on Form S-8 (File No. 333-191777) (the "2013 Form S-8")
to register the Initial Reserved Shares. In accordance with the principles set
forth in Interpretation 89 under Section G of the Manual of Publicly Available
Telephone Interpretations of the SEC Division of Corporation Finance (July 1997)
and Instruction E to the General Instructions to Form S-8, the 2013 Form S-8, in
addition to registering the 1,250,000 Initial Reserved Shares, (i) reallocated
the Carry Over Shares from the 2002 Option Plan to the 2013 Plan and registered
the Carry Over Shares which may be issued under the 2013 Plan and (ii) carried
over from the Prior Plan Form S-8s the registration fees paid for the Carry Over
Shares registered pursuant to the 2013 Registration Statement. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On May 30, 2019, the Registrant&#146;s
shareholders approved further amendments to the 2013 Plan, which increased the
number of Reserved Shares from 6,800,000 to 7,800,000 shares of Common Stock.
This Registration Statement is being filed in order to register such additional
1,000,000 shares of Common Stock and attached purchase rights which may be
offered or sold to participants under the 2013 Plan.</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
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<P align=center><B>PART II</B><B> </B></P>
<P align=center><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B></P>
<P align=justify><B>Item 3. Incorporation of Documents by Reference.</B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following documents, which
have been filed previously by the registrant with the Commission, are
incorporated herein by reference and made a part hereof:</P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD width="5%"  >&nbsp;</TD>
    <TD vAlign=top width="5%">(a) </TD>
    <TD>
      <P align=justify>the registrant&#146;s Annual Report on Form 10-K for the
      fiscal year ended December 29, 2018 (the "Annual Report"), as filed with
      the Commission on February 27, 2019;</P></TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=top width="5%">(b) </TD>
    <TD>
      <P align=justify>the registrant&#146;s Definitive Proxy Statement for the 2019
      Annual and Special Meeting of Shareholders, as filed with the Commission
      on April 19, 2019;</P></TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=top width="5%">(c) </TD>
    <TD>
      <P align=justify>the registrant&#146;s Quarterly Report on Form 10-Q for the
      quarter ended June 29, 2019, as filed with the Commission on August 8,
      2019;</P></TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=top width="5%">(d) </TD>
    <TD>
      <P align=justify>the registrant&#146;s Current Reports on Form 8-K filed
      pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of 1934,
      as amended, since the end of the fiscal year covered by the Annual Report;
      and</P></TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=top width="5%">(e) </TD>
    <TD>
      <P align=justify>the descriptions of the registrant&#146;s shares of Common
      Stock and rights set forth in its Current Report on Form 8-K filed on
      September 2, 2011, its Current Report on Form 8-K filed on November 13,
      2015, its Current Report on Form 8-K filed on April 20, 2016, and its
      Current Report on Form 8-K filed on October 12, 2016, including any
      amendments or reports filed for the purpose of updating such
      descriptions.</P></TD></TR></TABLE>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All reports and other documents
filed by the registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the
Securities Exchange Act of 1934, as amended (the "Exchange Act") subsequent to
the date of this Registration Statement and prior to the filing of a
post-effective amendment hereto, which indicates that all securities offered
hereunder have been sold or which deregisters all securities then remaining
unsold, shall be deemed to be incorporated by reference herein and to be a part
hereof from the date of filing of such documents. </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left><B>Item 4. Description of Securities.</B>
</TD></TR></TABLE>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp; Not applicable. </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left><B>Item 5. Interests of Named Experts and Counsel.</B>
  </TD></TR></TABLE>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp; Not applicable. </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left><B>Item 6. Indemnification of Directors and Officers.</B>
    </TD></TR></TABLE>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Canada Business Corporations
Act, as amended (the "CBCA"), as well as the registrant&#146;s By-Law No. 14, as
amended (the "By-Law") and the insurance policies maintained by the registrant
provide for the indemnification of the its directors and officers in respect of
certain liabilities incurred in the course of their duties.</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Under the CBCA, the registrant
may indemnify a present or former director or officer, or former director or
officer or another individual who acts or acted at its request as a director or
officer, or an individual acting in a similar capacity, of another entity,
against all costs, charges and expenses, including an amount paid to settle an
action or satisfy a judgment reasonably incurred by the individual in respect of
any civil, criminal, administrative, investigative or other proceeding in which
the individual is involved because of the association with us or another entity.
However, the registrant may only indemnify an individual if the following
conditions of indemnification are met: (a) the individual acted honestly and in
good faith with a view to the best interests of the registrant, or as the case may be, to the best interests of the other entity for
which the individual acted as a director or officer or in a similar capacity at
our request; and (b) in the case of a criminal or administrative action or
proceeding that is enforced by a monetary penalty, if the individual had
reasonable grounds for believing the individual&#146;s conduct was lawful. The
registrant may also advance moneys to a director, officer or other individual
for the costs, charges and expenses of such a proceeding. However, the
individual is required to repay those amounts if he or she does not fulfill the
specified conditions. In the case of a criminal or administrative action or
proceeding that is enforced by a monetary penalty, an individual is entitled to
indemnity from the registrant if the foregoing conditions of indemnification are
met and the individual was not judged by the court or other competent authority
to have committed any fault or omitted to do anything that such individual ought
to have done. Further, with the approval of a court, the registrant may
indemnify or advance moneys to a director or officer in respect of an action by
the registrant or on its behalf or on behalf of another entity to procure a
judgment in its favor, to which the individual is made a party because of his or
her association with the registrant or such other entity so long as the
foregoing conditions of indemnification are met. </P>
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<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The By-Law provides for the
mandatory indemnification of every director and officer of the registrant and
his or her heirs, executors, administrators and other legal personal
representatives against all liabilities, costs, charges and expenses that he
sustains or incurs in respect of any action, suit or proceeding that is proposed
or commenced against him or her for or in respect of anything done or permitted
by him or her in respect of the execution of the duties of his office as well as
all other costs, charges and expenses that he or she sustains or incurs in
respect of the affairs of the registrant; provided, in each case, such person
acted honestly and in good faith with a view to the best interests of the
registrant.</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Both the CBCA and the By-Law also
permit the registrant to purchase and maintain insurance for the benefit of any
director and officer and his or her heirs, executors, administrators and other
legal personal representatives. The registrant has purchased and intends to
maintain insurance on behalf of any person who is or was one of its directors or
officers, or is or was one of its directors or officers serving at its request
as a director, officer, employee or agent of another corporation, partnership,
joint venture, trust, employee benefit plan or other enterprise against any
liability asserted against him and incurred by him or her in any such capacity,
or arising out of his or her status as such, so long as the director or officer
acted honestly and in good faith with a view to the best interests of the
registrant. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Insofar as indemnification for
liabilities arising under the Act may be permitted to directors, officers and
controlling persons of the registrant pursuant to the foregoing provisions, or
otherwise, the registrant has been advised that in the opinion of the Commission
such indemnification is against public policy as expressed in the Securities Act
and is therefore unenforceable.</P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left><B>Item 7. Exemption from Registration Claimed.</B>
  </TD></TR></TABLE>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp; Not applicable. </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left><B>Item 8. Exhibits.</B> </TD></TR></TABLE>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;See the accompanying Exhibit
Index for a list of Exhibits to this Registration Statement, which is
incorporated by reference herein. </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left><B>Item 9. Undertakings.</B> </TD></TR></TABLE><BR>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD width="5%"  >&nbsp;</TD>
    <TD vAlign=top width="5%">(a) </TD>
    <TD colSpan=3>
      <P align=justify>The undersigned registrant hereby undertakes:</P></TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD width="5%"></TD>
    <TD vAlign=top width="5%">(1) </TD>
    <TD colSpan=2>
      <P align=justify>To file, during any period in which offers or sales are
      being made, a post-effective amendment to this Registration
    Statement:</P></TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD width="5%"></TD>
    <TD width="5%"></TD>
    <TD vAlign=top width="5%">(i) </TD>
    <TD>
      <P align=justify>To include any prospectus required by Section 10(a)(3) of
      the Securities Act;</P></TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD width="5%"></TD>
    <TD width="5%"></TD>
    <TD vAlign=top width="5%">(ii) </TD>
    <TD>
      <P align=justify>To reflect in the prospectus any facts or events arising
      after the effective date of this Registration</P></TD></TR></TABLE><BR>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
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<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD width="15%"  >&nbsp;</TD>
    <TD width="5%"></TD>
    <TD>
      <P align=justify>Statement (or the most recent post-effective amendment
      thereof) which, individually or in the aggregate, represent a fundamental
      change in the information set forth in the registration
  statement.</P></TD></TR>
  <TR>
    <TD width="15%" >&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="15%" >&nbsp;</TD>
    <TD vAlign=top width="5%">(iii) </TD>
    <TD>
      <P align=justify>To include any material information with respect to the
      plan of distribution not previously disclosed in the registration
      statement or any material change to such information in the registration
      statement;</P></TD></TR></TABLE>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I>Provided, however</I>, that
paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information required to
be included in a post-effective amendment by those paragraphs is contained in
periodic reports filed with or furnished to the Commission by the registrant
pursuant to Section 13 or Section 15(d) of the Exchange Act that are
incorporated by reference in the registration statement. </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD width="10%"  >&nbsp;</TD>
    <TD vAlign=top width="5%">(2) </TD>
    <TD>
      <P align=justify>That, for the purpose of determining any liability under
      the Securities Act, each such post-effective amendment shall be deemed to
      be a new registration statement relating to the securities offered
      therein, and the offering of such securities at that time shall be deemed
      to be the initial bona fide offering thereof.</P></TD></TR>
  <TR>
    <TD width="10%" >&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="10%" >&nbsp;</TD>
    <TD vAlign=top width="5%">(3) </TD>
    <TD>
      <P align=justify>To remove from registration by means of a post-effective
      amendment any of the securities being registered which remain unsold at
      the termination of the offering.</P></TD></TR></TABLE><BR>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD width="5%"  >&nbsp;</TD>
    <TD vAlign=top width="5%">(b) </TD>
    <TD>
      <P align=justify>The undersigned registrant hereby undertakes that, for
      purposes of determining any liability under the Securities Act, each
      filing of the registrant&#146;s annual report pursuant to section 13(a) or
      section 15(d) of the Exchange Act (and, where applicable, each filing of
      an employee benefit plan&#146;s annual report pursuant to section 15(d) of the
      Exchange Act) that is incorporated by reference in this Registration
      Statement shall be deemed to be a new registration statement relating to
      the securities offered herein, and the offering of such securities at that
      time shall be deemed to be the initial bona fide offering
  thereof.</P></TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=top width="5%">(c) </TD>
    <TD>
      <P align=justify>Insofar as indemnification for liabilities arising under
      the Securities Act may be permitted to directors, officers and controlling
      persons of the registrant pursuant to the foregoing provisions, or
      otherwise, the registrant has been advised that in the opinion of the
      Commission such indemnification is against public policy as expressed in
      the Securities Act and is, therefore, unenforceable. In the event that a
      claim for indemnification against such liabilities (other than the payment
      by the registrant of expenses incurred or paid by a director, officer or
      controlling person of the registrant in the successful defense of any
      action, suit or proceeding) is asserted by such director, officer or
      controlling person in connection with the securities being registered, the
      registrant will, unless in the opinion of its counsel the matter has been
      settled by controlling precedent, submit to a court of appropriate
      jurisdiction the question whether such indemnification by it is against
      public policy as expressed in the Securities Act and will be governed by
      the final adjudication of such issue.</P></TD></TR></TABLE><BR>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
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<P align=center><B>SIGNATURES</B> </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of
the Securities Act, the registrant certifies that it has reasonable grounds to
believe that it meets all 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 Mississauga, Province of
Ontario, Canada, on this 9th day of August, 2019. </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left  >&nbsp;</TD>
    <TD align=left width="50%"  colSpan=2><B>SUNOPTA INC.</B>
  </TD></TR>
  <TR>
    <TD  >&nbsp;</TD>
    <TD width="5%"  >&nbsp;</TD>
    <TD width="45%">&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=left  >&nbsp;</TD>
    <TD align=left width="5%"  >By: </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="45%">/s/
      Robert McKeracher </TD></TR>
  <TR vAlign=top>
    <TD align=left  >&nbsp;</TD>
    <TD align=left width="5%"  >&nbsp;</TD>
    <TD align=left width="45%">Robert McKeracher </TD></TR>
  <TR vAlign=top>
    <TD align=left  >&nbsp;</TD>
    <TD align=left width="5%"  >&nbsp;</TD>
    <TD align=left width="45%"><I>Vice President and Chief Financial
      Officer</I> </TD></TR>
  <TR vAlign=top>
    <TD align=left  >&nbsp;</TD>
    <TD align=left width="5%"  >&nbsp;</TD>
    <TD align=left width="45%"><I>(Principal Financial and Accounting
      Officer)</I> </TD></TR></TABLE><BR>
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noShade SIZE=5>
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<P align=center><B>POWER OF ATTORNEY</B> </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each of the undersigned hereby
constitutes and appoints Robert McKeracher as his or her attorney-in-fact and
agent, with full power of substitution and resubstitution for him or her in any
and all capacities, to sign any and all amendments or post-effective amendments
to this registration statement, and to file the same, with exhibits thereto and
other documents in connection therewith, with the Securities and Exchange
Commission, granting unto such attorney-in-fact and agent full power and
authority to do and perform each and every act and thing requisite and necessary
in connection with such matters and hereby ratifying and confirming that such
attorney-in-fact and agent or his or her substitute may do or cause to be done
by virtue hereof. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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 date indicated. </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><B>Signature</B>
    </TD>
    <TD align=center width="4%"  >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="30%"><B>Title</B> </TD>
    <TD align=left width="5%"  >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="30%">&nbsp;
      &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;
      &nbsp; &nbsp;<B>Date</B> </TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="4%"  >&nbsp;</TD>
    <TD width="30%">&nbsp; </TD>
    <TD width="5%"  >&nbsp;</TD>
    <TD width="30%">&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>/s/ Joseph Ennen
    </TD>
    <TD align=left width="4%"  >&nbsp;</TD>
    <TD align=left width="30%">Chief Executive Officer and Director </TD>
    <TD align=left width="5%"  >&nbsp;</TD>
    <TD align=left width="30%">August 9, 2019 </TD></TR>
  <TR vAlign=top>
    <TD align=left>Joseph Ennen </TD>
    <TD align=left width="4%"  >&nbsp;</TD>
    <TD align=left width="30%">(Principal Executive Officer) </TD>
    <TD align=left width="5%"  >&nbsp;</TD>
    <TD align=left width="30%">&nbsp; </TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="4%"  >&nbsp;</TD>
    <TD width="30%">&nbsp; </TD>
    <TD width="5%"  >&nbsp;</TD>
    <TD width="30%">&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>/s/ Robert
      McKeracher </TD>
    <TD align=left width="4%"  >&nbsp;</TD>
    <TD align=left width="30%">Vice President and Chief Financial Officer </TD>
    <TD align=left width="5%"  >&nbsp;</TD>
    <TD align=left width="30%">August 9, 2019 </TD></TR>
  <TR vAlign=top>
    <TD align=left>Robert McKeracher </TD>
    <TD align=left width="4%"  >&nbsp;</TD>
    <TD align=left width="30%">(Principal Financial and Accounting </TD>
    <TD align=left width="5%"  >&nbsp;</TD>
    <TD align=left width="30%">&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="4%"  >&nbsp;</TD>
    <TD align=left width="30%">Officer) </TD>
    <TD align=left width="5%"  >&nbsp;</TD>
    <TD align=left width="30%">&nbsp; </TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="4%"  >&nbsp;</TD>
    <TD width="30%">&nbsp; </TD>
    <TD width="5%"  >&nbsp;</TD>
    <TD width="30%">&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>/s/ Albert Bolles
    </TD>
    <TD align=left width="4%"  >&nbsp;</TD>
    <TD align=left width="30%">Director </TD>
    <TD align=left width="5%"  >&nbsp;</TD>
    <TD align=left width="30%">August 9, 2019 </TD></TR>
  <TR vAlign=top>
    <TD align=left>Albert Bolles </TD>
    <TD align=left width="4%"  >&nbsp;</TD>
    <TD align=left width="30%">&nbsp; </TD>
    <TD align=left width="5%"  >&nbsp;</TD>
    <TD align=left width="30%">&nbsp; </TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="4%"  >&nbsp;</TD>
    <TD width="30%">&nbsp; </TD>
    <TD width="5%"  >&nbsp;</TD>
    <TD width="30%">&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>/s/ Derek Briffett
    </TD>
    <TD align=left width="4%"  >&nbsp;</TD>
    <TD align=left width="30%">Director </TD>
    <TD align=left width="5%"  >&nbsp;</TD>
    <TD align=left width="30%">August 9, 2019 </TD></TR>
  <TR vAlign=top>
    <TD align=left>Derek Briffett </TD>
    <TD align=left width="4%"  >&nbsp;</TD>
    <TD align=left width="30%">&nbsp; </TD>
    <TD align=left width="5%"  >&nbsp;</TD>
    <TD align=left width="30%">&nbsp; </TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="4%"  >&nbsp;</TD>
    <TD width="30%">&nbsp; </TD>
    <TD width="5%"  >&nbsp;</TD>
    <TD width="30%">&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>/s/ Michael
      Detlefsen </TD>
    <TD align=left width="4%"  >&nbsp;</TD>
    <TD align=left width="30%">Director </TD>
    <TD align=left width="5%"  >&nbsp;</TD>
    <TD align=left width="30%">August 9, 2019 </TD></TR>
  <TR vAlign=top>
    <TD align=left>Michael Detlefsen </TD>
    <TD align=left width="4%"  >&nbsp;</TD>
    <TD align=left width="30%">&nbsp; </TD>
    <TD align=left width="5%"  >&nbsp;</TD>
    <TD align=left width="30%">&nbsp; </TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="4%"  >&nbsp;</TD>
    <TD width="30%">&nbsp; </TD>
    <TD width="5%"  >&nbsp;</TD>
    <TD width="30%">&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>/s/ Rebecca Fisher
    </TD>
    <TD align=left width="4%"  >&nbsp;</TD>
    <TD align=left width="30%">Director </TD>
    <TD align=left width="5%"  >&nbsp;</TD>
    <TD align=left width="30%">August 9, 2019 </TD></TR>
  <TR vAlign=top>
    <TD align=left>Rebecca Fisher </TD>
    <TD align=left width="4%"  >&nbsp;</TD>
    <TD align=left width="30%">&nbsp; </TD>
    <TD align=left width="5%"  >&nbsp;</TD>
    <TD align=left width="30%">&nbsp; </TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="4%"  >&nbsp;</TD>
    <TD width="30%">&nbsp; </TD>
    <TD width="5%"  >&nbsp;</TD>
    <TD width="30%">&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>/s/ Dean Hollis
</TD>
    <TD align=left width="4%"  >&nbsp;</TD>
    <TD align=left width="30%">Director </TD>
    <TD align=left width="5%"  >&nbsp;</TD>
    <TD align=left width="30%">August 9, 2019 </TD></TR>
  <TR vAlign=top>
    <TD align=left>Dean Hollis </TD>
    <TD align=left width="4%"  >&nbsp;</TD>
    <TD align=left width="30%">&nbsp; </TD>
    <TD align=left width="5%"  >&nbsp;</TD>
    <TD align=left width="30%">&nbsp; </TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="4%"  >&nbsp;</TD>
    <TD width="30%">&nbsp; </TD>
    <TD width="5%"  >&nbsp;</TD>
    <TD width="30%">&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>/s/ Katrina Houde
    </TD>
    <TD align=left width="4%"  >&nbsp;</TD>
    <TD align=left width="30%">Director </TD>
    <TD align=left width="5%"  >&nbsp;</TD>
    <TD align=left width="30%">August 9, 2019 </TD></TR>
  <TR vAlign=top>
    <TD align=left>Katrina Houde </TD>
    <TD align=left width="4%"  >&nbsp;</TD>
    <TD align=left width="30%">&nbsp; </TD>
    <TD align=left width="5%"  >&nbsp;</TD>
    <TD align=left width="30%">&nbsp; </TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="4%"  >&nbsp;</TD>
    <TD width="30%">&nbsp; </TD>
    <TD width="5%"  >&nbsp;</TD>
    <TD width="30%">&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>/s/ Leslie Starr
      Keating </TD>
    <TD align=left width="4%"  >&nbsp;</TD>
    <TD align=left width="30%">Director </TD>
    <TD align=left width="5%"  >&nbsp;</TD>
    <TD align=left width="30%">August 9, 2019 </TD></TR>
  <TR vAlign=top>
    <TD align=left>Leslie Starr Keating </TD>
    <TD align=left width="4%"  >&nbsp;</TD>
    <TD align=left width="30%">&nbsp; </TD>
    <TD align=left width="5%"  >&nbsp;</TD>
    <TD align=left width="30%">&nbsp; </TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="4%"  >&nbsp;</TD>
    <TD width="30%">&nbsp; </TD>
    <TD width="5%"  >&nbsp;</TD>
    <TD width="30%">&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>/s/ Brendan
      Springstubb </TD>
    <TD align=left width="4%"  >&nbsp;</TD>
    <TD align=left width="30%">Director </TD>
    <TD align=left width="5%"  >&nbsp;</TD>
    <TD align=left width="30%">August 9, 2019 </TD></TR>
  <TR vAlign=top>
    <TD align=left>Brendan Springstubb </TD>
    <TD align=left width="4%"  >&nbsp;</TD>
    <TD align=left width="30%">&nbsp; </TD>
    <TD align=left width="5%"  >&nbsp;</TD>
    <TD align=left width="30%">&nbsp; </TD></TR></TABLE><BR>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
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<P align=center><B>EXHIBIT INDEX</B> </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left ><B><I>Exhibit</I></B> </TD>
    <TD align=left width="90%">&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
      ><B><I>Number</I></B> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
      width="90%"><B><I>Exhibit Description</I></B> </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee >
    <a href="http://www.sec.gov/Archives/edgar/data/351834/000100547701002731/0001005477-01-002731-0002.txt">4.1</a> </TD>
    <TD align=left width="90%" bgColor=#eeeeee>
      <P align=justify><U>
      <a href="http://www.sec.gov/Archives/edgar/data/351834/000100547701002731/0001005477-01-002731-0002.txt">Amalgamation of Stake Technology Ltd. and 3754481
      Canada Ltd. (formerly George F. Pettinos</a></U><a href="http://www.sec.gov/Archives/edgar/data/351834/000100547701002731/0001005477-01-002731-0002.txt"> <U>(Canada) Limited)
      (incorporated by reference to Exhibit 3.1 to the Company&#146;s Annual Report
  on</U> <U>Form 10-KSB for the year ended December 31, 2000).</U></a></P></TD></TR>
  <TR vAlign=top>
    <TD align=left >
    <a href="http://www.sec.gov/Archives/edgar/data/351834/000116923204001745/d58761_ex3i-b.txt">4.2</a> </TD>
    <TD align=left width="90%">
      <P align=justify><U>
      <a href="http://www.sec.gov/Archives/edgar/data/351834/000116923204001745/d58761_ex3i-b.txt">Certificate of Amendment, dated October 31, 2003, to
      change the Company&#146;s name from Stake</U><a href="http://www.sec.gov/Archives/edgar/data/351834/000116923204001745/d58761_ex3i-b.txt"> <U>Technology Ltd. to SunOpta
      Inc. (incorporated by reference to Exhibit 3i(b) to the Company&#146;s</U>
      <U>Annual Report on Form 10-K for the year ended December 31, 2003).</U>
      </a>      </P></TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee >
    <a href="http://www.sec.gov/Archives/edgar/data/351834/000116923204001745/d58761_ex3i-c.txt">4.3</TD>
    <TD align=left width="90%" bgColor=#eeeeee>
      <P align=justify><u>
      <a href="http://www.sec.gov/Archives/edgar/data/351834/000116923204001745/d58761_ex3i-c.txt">Articles of Amalgamation of SunOpta Inc. and Sunrich
      Valley Inc., Integrated Drying Systems Inc., Kettle Valley Dried
      Fruits Ltd., Pro Organics Marketing Inc., Pro Organics Marketing (East) Inc., 4157648 Canada Inc. and 4198000 Canada Ltd., dated January
      1, 2004 (incorporated by reference to Exhibit 3i(c) to the
      Company&#146;s Annual Report on Form 10-K for the year ended December
      31, 2003).</a></u> </P></TD></TR>
  <TR vAlign=top>
    <TD align=left >
    <a href="http://www.sec.gov/Archives/edgar/data/351834/000116923206001227/d66962_ex3i-d.htm">4.4</a> </TD>
    <TD align=left width="90%">
      <P align=justify><U>
      <a href="http://www.sec.gov/Archives/edgar/data/351834/000116923206001227/d66962_ex3i-d.htm">Articles of Amalgamation of SunOpta Inc. and 6319734
      Canada Inc., 4157656 Canada Inc. and</U> <U>Kofman-Barenholtz Foods
      Limited, dated January 1, 2005 (incorporated by reference to Exhibit</U>
      <U>3i(d) to the Company&#146;s Annual Report on Form 10-K for the year ended
      December 31, 2004).</U> </P></TD></TR></a>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee >
    <a href="http://www.sec.gov/Archives/edgar/data/351834/000116923206001227/d66962_ex3i-e.htm">4.5</a> </TD>
    <TD align=left width="90%" bgColor=#eeeeee>
      <P align=justify><U>
      <a href="http://www.sec.gov/Archives/edgar/data/351834/000116923206001227/d66962_ex3i-e.htm">Articles of Amalgamation of SunOpta Inc. and 4307623
      Canada Inc., dated January 1, 2006</a></U><a href="http://www.sec.gov/Archives/edgar/data/351834/000116923206001227/d66962_ex3i-e.htm"> <U>(incorporated by reference to
      Exhibit 3i(e) to the Company&#146;s Annual Report on Form 10-K for</U> <U>the
      year ended December 31, 2005).</U></a> </P></TD></TR>
  <TR vAlign=top>
    <TD align=left >
    <a href="http://www.sec.gov/Archives/edgar/data/351834/000120445908001504/exhibit3if.htm">4.6</a> </TD>
    <TD align=left width="90%">
      <P align=justify><U>
      <a href="http://www.sec.gov/Archives/edgar/data/351834/000120445908001504/exhibit3if.htm">Articles of Amalgamation of SunOpta Inc., 4208862 SunOpta Food Ingredients Canada Ltd.,</U> <U>4406150 Canada Inc. and
      4406168 Canada Inc., dated January 1, 2007 (incorporated by</U>
      <U>reference to Exhibit 3i(f) to the Company&#146;s Annual Report on Form 10-K
      for the year ended</U> <U>December 31, 2007).</U> </P></TD></TR></a>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee >
    <a href="http://www.sec.gov/Archives/edgar/data/351834/000120445908001504/exhibit3ig.htm">4.7</a> </TD>
    <TD align=left width="90%" bgColor=#eeeeee>
      <P align=justify><U>
      <a href="http://www.sec.gov/Archives/edgar/data/351834/000120445908001504/exhibit3ig.htm">Articles of Amalgamation of SunOpta Inc. and 4460596
      Canada Inc., dated January 1, 2008</a></U><a href="http://www.sec.gov/Archives/edgar/data/351834/000120445908001504/exhibit3ig.htm"> <U>(incorporated by reference to
      Exhibit 3i(g) to the Company&#146;s Annual Report on Form 10-K for</U> <U>the
      year ended December 31, 2007).</U></a> </P></TD></TR>
  <TR vAlign=top>
    <TD align=left >
    <a href="http://www.sec.gov/Archives/edgar/data/351834/000106299314004019/exhibit4-4.htm">4.8</a> </TD>
    <TD align=left width="90%">
      <P align=justify><U>
      <a href="http://www.sec.gov/Archives/edgar/data/351834/000106299314004019/exhibit4-4.htm">Amended and Restated By-law No. 14, dated May 27, 2010
      (incorporated by reference to</a></U><a href="http://www.sec.gov/Archives/edgar/data/351834/000106299314004019/exhibit4-4.htm"> <U>Exhibit 4.4 to the Company&#146;s
      Registration Statement on Form S-3 filed on July 3, 2014).</U></a> </P></TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee >
    <a href="http://www.sec.gov/Archives/edgar/data/351834/000106299315006089/exhibit3-1.htm">4.9</a> </TD>
    <TD align=left width="90%" bgColor=#eeeeee>
      <P align=justify><U>
      <a href="http://www.sec.gov/Archives/edgar/data/351834/000106299315006089/exhibit3-1.htm">By-Law Number 15 of SunOpta Inc. (incorporated by
      reference to Exhibit 3.1 to the Company&#146;s</a></U><a href="http://www.sec.gov/Archives/edgar/data/351834/000106299315006089/exhibit3-1.htm"> <U>Current Report on Form
      8-K filed on November 13, 2015).</U> </a> </P></TD></TR>
  <TR vAlign=top>
    <TD align=left >
    <a href="http://www.sec.gov/Archives/edgar/data/351834/000120445911002454/exhibit4-9.htm">4.10</a> </TD>
    <TD align=left width="90%">
      <P align=justify><U>
      <a href="http://www.sec.gov/Archives/edgar/data/351834/000120445911002454/exhibit4-9.htm">Form of Certificate representing Common Shares, no par
      value (incorporated by reference to</a></U><a href="http://www.sec.gov/Archives/edgar/data/351834/000120445911002454/exhibit4-9.htm"> <U>Exhibit 4.9 to the Company&#146;s
  Registration Statement on Form S-8 filed on September 2, 2011).</U> </a>  </P></TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee >
    <a href="http://www.sec.gov/Archives/edgar/data/351834/000106299316009099/exhibit4-1.htm">4.11</a> </TD>
    <TD align=left width="90%" bgColor=#eeeeee>
      <P align=justify><U>
      <a href="http://www.sec.gov/Archives/edgar/data/351834/000106299316009099/exhibit4-1.htm">Amended and Restated Shareholder Rights Plan
      Agreement, dated November 10, 2015,</U> <U>amended and restated as of
      April 18, 2016, between SunOpta Inc. and American Stock Transfer</U>
      <U>&amp; Trust Company, LLC, as rights agent (incorporated by reference to
      Exhibit 4.1 to the</U> <U>Company&#146;s Current Report on Form 8-K filed on
      April 20, 2016).</U> </P></TD></TR></a>
  <TR vAlign=top>
    <TD align=left >
    <a href="http://www.sec.gov/Archives/edgar/data/351834/000106299316011706/exhibit4-1.htm">4.12</a> </TD>
    <TD align=left width="90%">
      <P align=justify><U>
      <a href="http://www.sec.gov/Archives/edgar/data/351834/000106299316011706/exhibit4-1.htm">Amended and Restated Certificate of Incorporation of
      SunOpta Foods Inc., setting forth the</a></U><a href="http://www.sec.gov/Archives/edgar/data/351834/000106299316011706/exhibit4-1.htm"> <U>terms of its Series A
      Preferred Stock, which is exchangeable for Common Shares o</U><U>f SunOpta</U>
      <U>Inc. (incorporated by reference to Exhibit 4.1 to the Company&#146;s Current
      Report on Form 8-K</U> <U>filed on October 12, 2016).</U> </P></TD></TR></a>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee >
    <a href="http://www.sec.gov/Archives/edgar/data/351834/000106299316011706/exhibit4-2.htm">4.13</a> </TD>
    <TD align=left width="90%" bgColor=#eeeeee>
      <P align=justify><U>
      <a href="http://www.sec.gov/Archives/edgar/data/351834/000106299316011706/exhibit4-2.htm">Articles of Amendment of SunOpta Inc., setting forth
      the terms of its Special Shares, Series 1</a></U><a href="http://www.sec.gov/Archives/edgar/data/351834/000106299316011706/exhibit4-2.htm"> <U>(incorporated by
      reference to Exhibit 4.2 to the Company&#146;s Current Report on Form 8-K filed
      on</U> <U>October 12, 2016).</U></a> </P></TD></TR>
  <TR vAlign=top>
    <TD align=left >
    <a href="http://www.sec.gov/Archives/edgar/data/351834/000106299319001804/def14a.htm">4.14</a> </TD>
    <TD align=left width="90%">
      <P align=justify><U>
      <a href="http://www.sec.gov/Archives/edgar/data/351834/000106299319001804/def14a.htm">Amended 2013 Stock Incentive Plan (incorporated by
      reference to Exhibit A to the Company&#146;s</a></U><a href="http://www.sec.gov/Archives/edgar/data/351834/000106299319001804/def14a.htm"> <U>Definitive Proxy Statement
      on Schedule 14A filed on April 19, 2019).</U></a> </P></TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee ><a href="exhibit5-1.htm">5.1* </a></TD>
    <TD align=left width="90%" bgColor=#eeeeee>
  <P align=justify><a href="exhibit5-1.htm">Opinion of Wildeboer Dellelce LLP. </a></P></TD></TR>
  <TR vAlign=top>
    <TD align=left ><a href="exhibit5-1.htm">23.1* </a></TD>
    <TD align=left width="90%">
      <P align=justify><a href="exhibit5-1.htm">Consent of Wildeboer Dellelce LLP (included in Exhibit
      5.1). </a></P></TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee ><a href="exhibit23-2.htm">23.2* </a></TD>
    <TD align=left width="90%" bgColor=#eeeeee>
      <P align=justify><a href="exhibit23-2.htm">Consent of Ernst &amp; Young LLP, Independent Registered
      Public Accounting Firm. </a></P></TD></TR>
  <TR vAlign=top>
    <TD align=left ><a href="exhibit23-3.htm">23.3* </a></TD>
    <TD align=left width="90%">
      <P align=justify><a href="exhibit23-3.htm">Consent of Deloitte LLP, Independent Registered Public
      Accounting Firm. </a></P></TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee ><a href="#page_8">24.1* </a></TD>
    <TD align=left width="90%" bgColor=#eeeeee>
      <P align=justify><a href="#page_8">Power of Attorney (included on signature page hereto).      </a></P></TD></TR></TABLE>
<P align=justify>*Filed herewith </P>
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<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>exhibit5-1.htm
<DESCRIPTION>EXHIBIT 5.1
<TEXT>
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<P align=right><B>EXHIBIT 5.1</B></P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left>August 9, 2019 </TD></TR>
  <TR>
    <TD>&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=left>2233 Argentia Road, Suite 401 </TD></TR>
  <TR vAlign=top>
    <TD align=left>Mississauga, Ontario </TD></TR>
  <TR vAlign=top>
    <TD align=left>L5N 2X7 </TD></TR>
  <TR>
    <TD>&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=left>Dear Sirs: </TD></TR></TABLE>
<P align=justify><B><U>Re: SunOpta Inc. Form S-8 Registration
Statement</U></B></P>
<P align=justify>We have acted as Canadian counsel for SunOpta Inc. (the
"<B>Registrant</B>") in connection with the Registration Statement on Form S-8
(the "<B>Registration Statement</B>") filed by the Registrant under the United
States Securities Act of 1933 on August 9, 2019 relating to the registration of
an additional 1,000,000 common shares of the Registrant (the "<B>Additional
Shares</B>") pursuant to the SunOpta Inc. 2013 Stock Incentive Plan, as amended
(the "<B>2013 Plan</B>"). The 2013 Plan originally reserved 1,250,000 common
shares plus additional common shares reserved for purposes of the Registrant&#146;s
2002 Stock Option Plan, as Amended and Restated May 2011 (the "<B>2002 Option
Plan</B>"). The Registrant previously registered an aggregate of 7,500,000
common shares for issuance under the 2002 Option Plan pursuant to three
Registration Statements on Form S-8 (Registration Nos. 333-124911, 333-144827
and 333-176675) (the "<B>Prior Form S-8s</B>"). The Registrant has since
combined the 2002 Option Plan into the 2013 Plan, as of May 28, 2013, and all
future equity awards under the 2002 Option Plan will be made under the 2013
Plan. According to the terms of the 2013 Plan, the common shares that were
available for grant under the 2002 Option Plan as of May 28, 2013, and any
common shares currently subject to options previously granted under the 2002
Option Plan that subsequently expire or terminate without being exercised, are
included in the reserve of common shares available for issuance under the 2013
Plan. On May 10, 2016, the Registrant&#146;s shareholders approved an amendment to
the 2013 Plan to increase the number of common shares reserved for issuance
under the 2013 Plan from 1,250,000 to 3,000,000. The Registrant registered such
additional 1,750,000 common shares pursuant to a Registration Statement on Form
S-8 (Registration No. 333-211873). On May 24, 2017, the Registrant&#146;s
shareholders approved further amendments to the 2013 Plan, which increased the
number of common shares reserved for issuance under the 2013 Plan from 3,000,000
to 6,800,000. The Registrant registered such additional 3,800,000 common shares
pursuant to a Registration Statement on Form S-8 (Registration No. 333-218515).
On May 30, 2019, the Registrant&#146;s shareholders approved further amendments to
the 2013 Plan, which increased the number of common shares reserved for issuance
under the 2013 Plan from 6,800,000 to 7,800,000.</P>
<P align=justify>We have made such examination of the corporate records of the
Registrant and applicable laws as we have considered necessary or appropriate in
the circumstances. For purposes of certain factual matters relevant to the
opinion below, we have relied on a certified copy, dated June 19, 2019 and
executed by Jill Barnett, the Vice President, General Counsel and Corporate
Secretary of the Corporation, of certain resolutions of the board of directors
of the Registrant authorizing the further amendments to the 2013 Plan and
reserving the Additional Shares for issuance. </P>
<P align=justify>We are solicitors qualified to practise law only in the
Province of Ontario and therefore we express no opinions as to any laws or any
matters governed by any laws other than the laws of the Province of Ontario and
the federal laws of Canada applicable therein which are in effect on the date
hereof, and we disclaim any obligation or duty to update the opinions expressed
below in the event of any change in such laws or any other circumstances after
the date hereof. </P>
<P align=justify>On the basis of the foregoing we advise you that, in our
opinion, when issued and, if applicable, paid for in accordance with the 2013
Plan, the Additional Shares will be legally issued, fully paid and
non-assessable, with no personal liability attaching to the ownership thereof.
In rendering the opinion that the Additional Shares will be "fully paid and
non-assessable", such opinion indicates that (i) holders of the Additional
Shares cannot be required to contribute any further amounts to the Registrant by
virtue of his, her or its status as holder of such shares, either in order to
complete payment for the Additional Shares, to satisfy claims of creditors or
otherwise; and (ii) the issuance of such Additional Shares is not subject to any
statutory pre-emptive rights, resale rights, rights of first refusal or similar rights of any shareholder of the Registrant. No opinion
is expressed as to the adequacy of any consideration received for such
Additional Shares. </P>
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<P align=justify>We hereby consent to the filing of this opinion with the
Securities and Exchange Commission as an exhibit to the Registration Statement
and to the reference to our firm&#146;s name in the Registration Statement. </P>
<P align=justify>Yours very truly,</P>
<P align=right>"Wildeboer Dellelce LLP"</P>
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<TYPE>EX-23.2
<SEQUENCE>3
<FILENAME>exhibit23-2.htm
<DESCRIPTION>EXHIBIT 23.2
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<P align=right><B>EXHIBIT 23.2</B> </P>
<P align=center><B>Consent of the Independent Registered Public Accounting
Firm</B></P>
<P align=justify>We consent to the incorporation by reference in this
Registration Statement (Form S-8) pertaining to the Amended 2013 Stock Incentive
Plan of SunOpta Inc. of our reports dated February 27, 2019, with respect to the
consolidated financial statements of SunOpta Inc. and the effectiveness of
internal control over financial reporting of SunOpta Inc. included in its Annual
Report (Form 10-K) for the year ended December 29, 2018, filed with the
Securities and Exchange Commission.</P>
<P align=justify>/s/ Ernst &amp; Young LLP</P>
<P align=justify>Chartered Professional Accountants <BR>Licensed Public
Accountants</P>
<P align=justify>Toronto, Canada <BR>August 9, 2019</P>
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<TYPE>EX-23.3
<SEQUENCE>4
<FILENAME>exhibit23-3.htm
<DESCRIPTION>EXHIBIT 23.3
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<P align=right><B>EXHIBIT 23.3</B> </P>
<P align=center><B>Consent of the Independent Registered Public Accounting
Firm</B></P>
<P align=justify>We consent to the incorporation by reference in this
Registration Statement on Form S-8 of our report dated February 28, 2018
(February 26, 2019 as to Note 23), relating to the 2017 and 2016 consolidated
financial statements of SunOpta Inc. and subsidiaries (the "Company") (which
report expresses an unqualified opinion), appearing in the Annual Report on Form
10-K of the Company for the year ended December 29, 2018. </P>
<P align=justify>/s/ Deloitte LLP</P>
<P align=justify>Chartered Professional Accountants <BR>Licensed Public
Accountants <BR>Toronto, Canada <BR>August 9, 2019 </P>
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