8-K/A

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K/A

CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): September 29, 2005

COTT CORPORATION

(Exact name of registrant as specified in its charter)

CANADA	000-19914	None
(State or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer Identification No.)

207 Queen’s Quay West, Suite 340, Toronto, Ontario	M5J 1A7
Address of principal executive offices)	(Zip Code)

Registrant’s telephone number, including area code (416) 203-3898

N/A

(Former name or former address, if changed since last report.)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

TABLE OF CONTENTS

	Item 2.05. Costs Associated with Exit or Disposal Activities.
	Item 2.06. Material Impairments.
	Item 9.01. Financial Statements and Exhibits.
SIGNATURES
EXHIBIT INDEX
Press Release dated December 12, 2005

Item 2.05. Costs Associated with Exit or Disposal Activities.

     On September 29, 2005, as previously reported on the Current Report on Form 8-K filed by Cott Corporation (the “Company”) on October 4, 2005 (the “Prior Form 8-K”), the Company announced a plan to realign the management of its Canadian and United States businesses to a North American basis (the “Realignment Plan”). In the Prior 8-K, the Company reported that it expected to record certain pre-tax charges of $60 to 80 million over the 12 to 18 month period following the announcement of the Realignment Plan, that the largest of the charges would be related to asset impairment and that there also would be additional charges for severance, termination and other costs.

     On December 12, 2005 the Company announced that, as a part of the Realignment Plan, it will close its Columbus, Ohio manufacturing plant effective March 2006. In connection with the plant closure, the Company expects to record approximately $13 million in pre-tax charges, of which approximately $10 million relates to equipment and goodwill impairments and the remainder to contract termination costs and severance costs for the termination of approximately 70 employees. The majority of these charges are expected to be taken in 2005 and are part of the $60 to 80 million of total anticipated charges previously announced by the Company. A copy of the press release announcing the plant closure is filed as Exhibit 99.1 to this report and is incorporated herein by reference.

     The Company anticipates that, in connection with implementing the Realignment Plan, it will record additional pre-tax charges of approximately $21 to 41 million over the 12 to 18 month period following the September announcement of the Realignment Plan. At the present time, the Company is not yet able to determine its estimate of the allocation of the total remaining charges to specific categories or its estimate of the amount or range of amounts that will result in future cash expenditures. The Company will file an amended Form 8-K after making such determinations.

Item 2.06. Material Impairments.

     The information reported in Item 2.05 is hereby incorporated by reference.

Item 9.01. Financial Statements and Exhibits.

          (d) Exhibits

          99.1 Press release dated December 12, 2005.

SIGNATURES

     Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

	COTT CORPORATION
Date: December 13, 2005	By:	/s/ B. Clyde Preslar
		B. Clyde Preslar
		Executive Vice President and Chief Financial Officer

-2-

EXHIBIT INDEX

Number	Description
99.1	Press release dated December 12, 2005.

-3-

EX-99.1

COTT CORPORATION UPDATES PROGRESS OF
NORTH AMERICAN REALIGNMENT PLAN;
OHIO PLANT TO CLOSE MARCH 2006

TORONTO, December 12, 2005 – As part of its previously-announced North American realignment plan, Cott Corporation (NYSE:COT; TSX:BCB) today announced that it will close its Columbus, Ohio manufacturing plant effective March 2006.

“In September we committed to a plan that would improve supply chain efficiencies and position the North American business to become more profitable and responsive to customers’ needs,” said John K. Sheppard, President and Chief Executive Officer of Cott. “While it is never easy to take decisions that affect our employees in this way, closing our Ohio facility is part of our plan to improve operating income and help us bring our production capacity more closely in line with the needs of our customers in a rapidly changing beverage market.”

The closure is expected to result in pre-tax charges of approximately $13 million, of which approximately $10 million relates to asset impairments and the remainder to contract termination and severance costs for the termination of approximately 70 employees. The majority of these charges is expected to be taken in 2005 and are part of the $60-80 million of total anticipated charges previously announced in connection with the North American realignment plan. Production from the Ohio plant will be reallocated to other facilities in the Cott system and there will be no impact on supply to customers.

About Cott Corporation
Cott Corporation is one of the world’s largest retailer brand beverage suppliers whose principal markets are the United States, Canada, the United Kingdom and Mexico. The Company’s website is www.cott.com.

Safe Harbor Statements
This press release contains forward-looking statements reflecting management’s current expectations regarding future results of operations, economic performance, financial condition and achievements of the Company. Forward-looking statements, specifically those concerning future performance, are subject to certain risks and uncertainties, and actual results may differ materially. These risks and uncertainties are detailed from time to time in the Company’s filings with the appropriate securities

commissions, and include, without limitation, stability of procurement costs for raw and packaging materials, the Company’s ability to restore plant efficiencies and lower logistics costs, adverse weather conditions, competitive activities by national, regional and retailer brand beverage manufacturers, the Company’s ability to develop new products that appeal to consumer tastes, the Company’s ability to identify acquisition candidates, successfully consummate acquisitions and integrate acquired businesses into its operations, fluctuations in currency versus the U.S. dollar, the uncertainties of litigation and regulatory review, loss of key customers and retailers’ continued commitment to their retailer brand beverage programs. The foregoing list of factors is not exhaustive. The Company undertakes no obligation to publicly update or revise any forward-looking statements.

COTT CONTACTS:

Media Relations
Kerry Morgan
Tel: (416) 203-5613

Investor Relations
Edmund O’Keeffe
Tel: (416) 203-5617