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<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">





<P align="center" style="font-size: 10pt">As filed with the
Securities and Exchange Commission on February 24, 2005



<P>

<P align="right" style="font-size: 10pt">Registration
No.&nbsp;333- ______<BR>
<BR>

<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 1pt solid black; font-size: 1pt">&nbsp;</DIV>








<P align="center" style="font-size: 14pt"><BR>
<B>SECURITIES AND EXCHANGE COMMISSION</B>

<DIV align="center" style="font-size: 12pt"><B>Washington, D.C. 20549</B>
</DIV>


<P align="center" style="font-size: 10pt"><HR size="1" noshade width="16%" align="center" color="#000000">



<P align="center" style="font-size: 18pt"><B>FORM S-8</B>



<P align="center" style="font-size: 12pt"><B>REGISTRATION STATEMENT<BR>
UNDER<BR>
THE SECURITIES ACT OF 1933</B><BR>
<BR>
<HR size="1" noshade width="16%" align="center" color="#000000">


<P align="center" style="font-size: 24pt"><B>COTT CORPORATION</B>


<DIV align="center" style="font-size: 10pt">(Exact Name of Registrant as Specified in its Charter)</DIV>



<P align="center" style="font-size: 10pt"><HR size="1" noshade width="16%" align="center" color="#000000">


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
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<TR valign="bottom">
    <TD align="center" valign="top"><U>CANADA</U>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><U>NOT APPLICABLE</U></TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">(State or Other Jurisdiction of Incorporation or Organization)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">(I.R.S. Employer Identification Number)</TD>
</TR>
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</DIV>


<P align="center" style="font-size: 10pt">COTT CORPORATION<BR>
207 QUEEN&#146;S QUAY WEST, SUITE 340<BR>
<U>TORONTO, ONTARIO, CANADA M5J 1A7</U><BR>
(Address of Principal Executive Offices) (Zip Code)



<P align="center" style="font-size: 10pt"><U>RESTATED 1986 COMMON SHARE OPTION PLAN OF COTT CORPORATION</U><BR>
(Full Title of the Plans)



<P align="center" style="font-size: 10pt">Mark R. Halperin, Esq.<BR>
Cott Corporation<BR>
207 Queen&#146;s Quay West, Suite&nbsp;340<BR>
<U>TORONTO, ONTARIO, CANADA M5J 1A7</U><BR>
(Name and Address of Agent For Service)



<P align="center" style="font-size: 10pt"><U>(416)&nbsp;203-3898</U><BR>
(Telephone Number, Including Area Code, of Agent For Service)



<P align="center" style="font-size: 10pt"><HR size="1" noshade width="16%" align="center" color="#000000">



<P align="center" style="font-size: 10pt">Copy To:



<P align="left" style="font-size: 10pt; margin-left:310px; text-indent:-0px">Diana E. McCarthy, Esq.<BR>
Drinker Biddle &#038; Reath LLP<BR>
One Logan Square<BR>
18<SUP style="font-size: 85%; vertical-align: text-top">th</SUP> and Cherry Streets<BR>
Philadelphia, PA 19103-6996



<P align="center" style="font-size: 10pt"><HR size="1" noshade width="100%" align="center" color="#000000">


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    <TD width="1%" style="border-left: 1px solid #000000; border-bottom: 1px solid #000000">&nbsp;</TD>

    <TD nowrap align="center" colspan="21" style="border-bottom: 1px solid #000000">CALCULATION OF REGISTRATION FEE</TD>
    <TD width="1%" style="border-right: 1px solid #000000; border-bottom: 1px solid #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%" style="border-left: 1px solid #000000">&nbsp;</TD>

    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left" colspan="3">Proposed Maximum</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left" colspan="3">Proposed Maximum</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">&nbsp;</TD>
    <TD width="1%" style="border-right: 1px solid #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%" style="border-left: 1px solid #000000">&nbsp;</TD>

    <TD nowrap align="left">&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left" colspan="3">&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left" colspan="3">Offering Price Per</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left" colspan="3">Aggregate Offering</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left" colspan="3">Amount of Registration</TD>
    <TD width="1%" style="border-right: 1px solid #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%" style="border-left: 1px solid #000000">&nbsp;</TD>

    <TD nowrap align="left">Title of Securities To Be Registered</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left" colspan="3">Amount To Be Registered</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left" colspan="3">Share (1)</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left" colspan="3">Price (1)</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left" colspan="3">Fee (1)</TD>
    <TD width="1%" style="border-right: 1px solid #000000">&nbsp;</TD>
</TR>

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    <TD width="1%" style="border-left: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
                    <TD valign="top" style="border-top: 1px solid #000000"><DIV style="margin-left:0px; text-indent:-0px">Common Shares, No
Par Value
</DIV></TD>
    <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" colspan="3" valign="top" style="border-top: 1px solid #000000">2,000,000</TD>
    <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>

<TD nowrap align="left" colspan="3" valign="top" style="border-top: 1px solid #000000">$24.28</TD>

    <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>

<TD nowrap align="left" colspan="3" valign="top" style="border-top: 1px solid #000000">$49,360,000</TD>
    <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>

<TD nowrap align="left" colspan="3" valign="top" style="border-top: 1px solid #000000">$5,715.52</TD>

    <TD width="1%" style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 1px" valign="bottom">
    <TD nowrap align="left" colspan="23" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>

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</DIV>

<P>
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<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" nowrap align="left">(1)&nbsp;&nbsp;</TD>
    <TD>Pursuant to 457(h) under the Securities Act of 1933, the proposed maximum offering price per
share and the proposed maximum aggregate offering price are estimated solely for the purposes
of calculating the registration fee required under Section 6(b) of the Securities Act of 1933
and are based upon the average of the high and low prices for a share of common stock of Cott
Corporation on the New York Stock Exchange on February&nbsp;23, 2005.</TD>
</TR>

</TABLE>


<DIV style="width: 100%; border-bottom: 1pt solid black; margin-top: 10pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>





<P>
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<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

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<!-- TOC -->
<A name="toc"><DIV align="CENTER" style="page-break-before:always"><U><B>TABLE OF CONTENTS</B></U></DIV></A>

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	<TD width="76%"></TD>
</TR>
<TR><TD colspan="9"><A HREF="#000">EXPLANATORY NOTE</A></TD></TR>
<TR><TD colspan="9"><A HREF="#001">SIGNATURES</A></TD></TR>
<TR><TD colspan="9"><A HREF="#002">POWER OF ATTORNEY</A></TD></TR>
<TR><TD colspan="9"><A HREF="#003">AUTHORIZED REPRESENTATIVE</A></TD></TR>
<TR><TD colspan="9"><A HREF="#004">EXHIBIT INDEX</A></TD></TR>
<TR><TD colspan="9"><A HREF="w05998exv4.txt">RESTATED 1986 COMMON SHARE OPTION PLAN OF COTT CORPORATION</A></TD></TR>
<TR><TD colspan="9"><A HREF="w05998exv5w1.txt">OPINION OF DRINKER BIDDLE & REATH LLP</A></TD></TR>
<TR><TD colspan="9"><A HREF="w05998exv5w2.txt">OPINION OF GOODMANS LLP</A></TD></TR>
<TR><TD colspan="9"><A HREF="w05998exv23.txt">CONSENT OF PRICEWATERHOUSECOOPERS LLP</A></TD></TR>
</TABLE>
</CENTER>
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<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

<!-- link1 "EXPLANATORY NOTE" -->
<DIV align="left"><A NAME="000"></A></DIV>

<P align="center" style="font-size: 10pt">EXPLANATORY NOTE



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A Registration Statement on Form S-8 (File No.&nbsp;33-72894) (the &#147;First Registration Statement&#148;)
was filed on December&nbsp;15, 1993 to register 350,000 Common Shares of Cott Corporation that are
issuable under the 1986 Common Share Option Plan of Cott Corporation (the &#147;Plan&#148;). The Board of
Directors of Cott Corporation subsequently increased the aggregate number of Common Shares that
were issuable under the Plan to 12,000,000. A Registration Statement on Form S-8 (File No.
333-56980) (the &#147;Second Registration Statement&#148; and, together with the First Registration
Statement, the &#147;Prior Registration Statements&#148;) was filed on March&nbsp;13, 2001 to register the
additional 11,650,000 Common Shares that were issuable under the Plan. The Board of Directors
subsequently authorized, and the shareholders approved, an increase in the number of Common Shares
that are issuable under the Plan to an aggregate of 14,000,000 Common Shares.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This Registration Statement is being filed to register the additional 2,000,000 Common Shares
that will be issuable under the Plan and to file the amended Plan as an exhibit. Pursuant to
General Instruction E to the Form S-8, this Registration Statement incorporates by reference herein
the contents of the Prior Registration Statements.


<P align="left" style="font-size: 10pt">Item&nbsp;8. Exhibits.


<DIV align="center">
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<TR valign="bottom">
    <TD align="left" valign="top" style="border-bottom: 1px solid #000000">Exhibit&nbsp;No.
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top" style="border-bottom: 1px solid #000000">Title</TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top">Exhibit&nbsp;4
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Restated 1986 Common Share Option Plan of Cott Corporation</TD>
</TR>
<TR>
<TR valign="bottom">
    <TD align="left" valign="top">Exhibit&nbsp;5.1
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Opinion of Drinker Biddle &#038; Reath LLP</TD>
</TR>
<TR>
<TR valign="bottom">
    <TD align="left" valign="top">Exhibit&nbsp;5.2
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Opinion of Goodmans LLP</TD>
</TR>
<TR>
<TR valign="bottom">
    <TD align="left" valign="top">Exhibit&nbsp;23
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of PricewaterhouseCoopers LLP</TD>
</TR>
<TR>
<TR valign="bottom">
    <TD align="left" valign="top">Exhibit&nbsp;24
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Power of Attorney (included in the signature page)</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



<P align="center" style="font-size: 10pt">&nbsp;
</DIV>


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<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">

<!-- link1 "SIGNATURES" -->
<DIV align="left"><A NAME="001"></A></DIV>

<P align="center" style="font-size: 10pt">SIGNATURES



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, the registrant certifies that it
has reasonable grounds to believe that it meets all of 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 Toronto, Ontario, Canada, on this 24th&nbsp;day of February, 2005.


<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
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    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">COTT CORPORATION<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" align="left"><U>/s/ John K. Sheppard </U>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">John K. Sheppard, Chairman and Chief Executive Officer&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>

<!-- link1 "POWER OF ATTORNEY" -->
<DIV align="left"><A NAME="002"></A></DIV>

<P align="center" style="font-size: 10pt">POWER OF ATTORNEY




<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each person whose signature appears below constitutes and appoints Mark R. Halperin as such
person&#146;s true and lawful attorney-in-fact and agent, with full power of substitution and
resubstitution, for such person and in such person&#146;s name, place and stead, in any and all
capacities, to sign any and all amendments to the registration statement, and to file the same,
with all exhibits thereto, and other documents in connection therewith, with the Securities and
Exchange Commission, granting unto said attorney-in-fact and agent full power and authority to do
and perform each and every act and thing requisite and necessary to be done as fully to all intents
and purposes as such person might or could do in person, hereby ratifying and confirming all that
said attorney-in-fact and agent, or a substitute or substitutes, may lawfully do or cause to be
done by virtue hereof.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, this registration statement has
been signed below by the following persons in the capacities and on the dates indicated.

<DIV align="center">
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    <TD width="30%">&nbsp;</TD>
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<TR valign="bottom">
    <TD align="center" valign="top">/s/ John K. Sheppard<BR>
<HR size="1" noshade color="#000000">
John K. Sheppard
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">President, Chief Executive<BR>
Officer and Director<BR>
(Principal Executive Officer)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Date: February 24, 2005</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">/s/ Raymond P. Silcock<BR>
<HR size="1" noshade color="#000000">
Raymond P. Silcock
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Executive Vice President and<BR>
Chief Financial Officer<BR>
(Principal Financial Officer)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Date: February 24, 2005</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">/s/ Tina Dell&#146;Aquila<BR>
<HR size="1" noshade color="#000000">
Tina Dell&#146;Aquila
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Vice-President, Controller<BR>
and Assistant Secretary<BR>
(Principal Accounting Officer)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Date: February 24, 2005</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">/s/ Frank E. Weise, III<BR>
<HR size="1" noshade color="#000000">
Frank E. Weise, III
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Chairman
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Date: February 24, 2005</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">/s/ Colin J. Adair<BR>
<HR size="1" noshade color="#000000">
Colin J. Adair
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Date: February 24, 2005</TD>
</TR>
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</TABLE>
</DIV>


<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
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    <TD width="30%">&nbsp;</TD>
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    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">/s/ W. John Bennett<BR>
<HR size="1" noshade color="#000000">
W. John Bennett
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">Date: February 24, 2005</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">/s/ Serge Gouin<BR>
<HR size="1" noshade color="#000000">
Serge Gouin
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">Date: February 24, 2005</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">/s/ Stephen H. Halperin<BR>
<HR size="1" noshade color="#000000">
Stephen H. Halperin
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">Date: February 24, 2005</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">/s/ Betty Jane (Scheihing) Hess<BR>
<HR size="1" noshade color="#000000">
Betty Jane (Scheihing) Hess
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">Date: February 24, 2005</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">/s/ Philip B. Livingston<BR>
<HR size="1" noshade color="#000000">
Philip B. Livingston
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">Date: February 24, 2005</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">/s/ Christine A. Magee<BR>
<HR size="1" noshade color="#000000">
Christine A. Magee
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">Date: February 24, 2005</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">/s/ Andrew Prozes<BR>
<HR size="1" noshade color="#000000">
Andrew Prozes
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">Date: February 24, 2005</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">/s/ Donald G. Watt<BR>
<HR size="1" noshade color="#000000">
Donald G. Watt
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">Date: February 24, 2005</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<!-- link1 "AUTHORIZED REPRESENTATIVE" -->
<DIV align="left"><A NAME="003"></A></DIV>

<P align="center" style="font-size: 10pt">AUTHORIZED REPRESENTATIVE



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of Section 6(a) of the Securities Act of 1933, the authorized
representative has duly caused this registration statement to be signed on its behalf by the
undersigned, solely in its capacity as the duly authorized representative of Cott Corporation in
the United States, on the 24&nbsp;day of February, 2005.


<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Cott Corporation<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" align="left"><U>/s/      Mark Halperin</U>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Mark Halperin, Senior Vice President <BR>and Secretary&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>


<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<!-- link1 "EXHIBIT INDEX" -->
<DIV align="left"><A NAME="004"></A></DIV>
<P align="center" style="font-size: 10pt">EXHIBIT INDEX


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="10%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="89%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><U>Exhibit&nbsp;No.</U>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><U>Title</U></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Exhibit&nbsp;4
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Restated 1986 Common Share Option Plan of Cott Corporation</TD>
</TR>
<TR><TD>&nbsp;</TR></TD>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Exhibit&nbsp;5.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Opinion of Drinker Biddle &#038; Reath LLP</TD>
</TR>
<TR><TD>&nbsp;</TR></TD>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Exhibit&nbsp;5.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Opinion of Goodmans LLP</TD>
</TR>
<TR><TD>&nbsp;</TR></TD>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Exhibit&nbsp;23
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of PricewaterhouseCoopers LLP</TD>
</TR>
<TR><TD>&nbsp;</TR></TD>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Exhibit&nbsp;24
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Power of Attorney (included in the signature page)</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



<P align="center" style="font-size: 10pt">&nbsp;
</DIV>


</BODY>
</HTML>
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sv8
Table of Contents
As filed with the
Securities and Exchange Commission on February 24, 2005
Registration
No. 333- ______
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
COTT CORPORATION
(Exact Name of Registrant as Specified in its Charter)
CANADA
NOT APPLICABLE
(State or Other Jurisdiction of Incorporation or Organization)
(I.R.S. Employer Identification Number)
COTT CORPORATION
207 QUEEN'S QUAY WEST, SUITE 340
TORONTO, ONTARIO, CANADA M5J 1A7
(Address of Principal Executive Offices) (Zip Code)
RESTATED 1986 COMMON SHARE OPTION PLAN OF COTT CORPORATION
(Full Title of the Plans)
Mark R. Halperin, Esq.
Cott Corporation
207 Queen's Quay West, Suite 340
TORONTO, ONTARIO, CANADA M5J 1A7
(Name and Address of Agent For Service)
(416) 203-3898
(Telephone Number, Including Area Code, of Agent For Service)
Copy To:
Diana E. McCarthy, Esq.
Drinker Biddle & Reath LLP
One Logan Square
18
th
and Cherry Streets
Philadelphia, PA 19103-6996
CALCULATION OF REGISTRATION FEE
Proposed Maximum
Proposed Maximum
Offering Price Per
Aggregate Offering
Amount of Registration
Title of Securities To Be Registered
Amount To Be Registered
Share (1)
Price (1)
Fee (1)
Common Shares, No
Par Value
2,000,000
$24.28
$49,360,000
$5,715.52
(1)
Pursuant to 457(h) under the Securities Act of 1933, the proposed maximum offering price per
share and the proposed maximum aggregate offering price are estimated solely for the purposes
of calculating the registration fee required under Section 6(b) of the Securities Act of 1933
and are based upon the average of the high and low prices for a share of common stock of Cott
Corporation on the New York Stock Exchange on February 23, 2005.
TABLE OF CONTENTS
EXPLANATORY NOTE
SIGNATURES
POWER OF ATTORNEY
AUTHORIZED REPRESENTATIVE
EXHIBIT INDEX
RESTATED 1986 COMMON SHARE OPTION PLAN OF COTT CORPORATION
OPINION OF DRINKER BIDDLE & REATH LLP
OPINION OF GOODMANS LLP
CONSENT OF PRICEWATERHOUSECOOPERS LLP
Table of Contents
EXPLANATORY NOTE
A Registration Statement on Form S-8 (File No. 33-72894) (the "First Registration Statement")
was filed on December 15, 1993 to register 350,000 Common Shares of Cott Corporation that are
issuable under the 1986 Common Share Option Plan of Cott Corporation (the "Plan"). The Board of
Directors of Cott Corporation subsequently increased the aggregate number of Common Shares that
were issuable under the Plan to 12,000,000. A Registration Statement on Form S-8 (File No.
333-56980) (the "Second Registration Statement" and, together with the First Registration
Statement, the "Prior Registration Statements") was filed on March 13, 2001 to register the
additional 11,650,000 Common Shares that were issuable under the Plan. The Board of Directors
subsequently authorized, and the shareholders approved, an increase in the number of Common Shares
that are issuable under the Plan to an aggregate of 14,000,000 Common Shares.
This Registration Statement is being filed to register the additional 2,000,000 Common Shares
that will be issuable under the Plan and to file the amended Plan as an exhibit. Pursuant to
General Instruction E to the Form S-8, this Registration Statement incorporates by reference herein
the contents of the Prior Registration Statements.
Item 8. Exhibits.
Exhibit No.
Title
Exhibit 4
Restated 1986 Common Share Option Plan of Cott Corporation
Exhibit 5.1
Opinion of Drinker Biddle & Reath LLP
Exhibit 5.2
Opinion of Goodmans LLP
Exhibit 23
Consent of PricewaterhouseCoopers LLP
Exhibit 24
Power of Attorney (included in the signature page)
Table of Contents
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, the registrant certifies that it
has reasonable grounds to believe that it meets all of 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 Toronto, Ontario, Canada, on this 24th day of February, 2005.
COTT CORPORATION
By:
/s/ John K. Sheppard
John K. Sheppard, Chairman and Chief Executive Officer
POWER OF ATTORNEY
Each person whose signature appears below constitutes and appoints Mark R. Halperin as such
person's true and lawful attorney-in-fact and agent, with full power of substitution and
resubstitution, for such person and in such person's name, place and stead, in any and all
capacities, to sign any and all amendments to the registration statement, and to file the same,
with all exhibits thereto, and other documents in connection therewith, with the Securities and
Exchange Commission, granting unto said attorney-in-fact and agent full power and authority to do
and perform each and every act and thing requisite and necessary to be done as fully to all intents
and purposes as such person might or could do in person, hereby ratifying and confirming all that
said attorney-in-fact and agent, or a substitute or substitutes, may lawfully do or cause to be
done by virtue hereof.
Pursuant to the requirements of the Securities Act of 1933, this registration statement has
been signed below by the following persons in the capacities and on the dates indicated.
/s/ John K. Sheppard
John K. Sheppard
President, Chief Executive
Officer and Director
(Principal Executive Officer)
Date: February 24, 2005
/s/ Raymond P. Silcock
Raymond P. Silcock
Executive Vice President and
Chief Financial Officer
(Principal Financial Officer)
Date: February 24, 2005
/s/ Tina Dell'Aquila
Tina Dell'Aquila
Vice-President, Controller
and Assistant Secretary
(Principal Accounting Officer)
Date: February 24, 2005
/s/ Frank E. Weise, III
Frank E. Weise, III
Chairman
Date: February 24, 2005
/s/ Colin J. Adair
Colin J. Adair
Director
Date: February 24, 2005
Table of Contents
/s/ W. John Bennett
W. John Bennett
Director
Date: February 24, 2005
/s/ Serge Gouin
Serge Gouin
Director
Date: February 24, 2005
/s/ Stephen H. Halperin
Stephen H. Halperin
Director
Date: February 24, 2005
/s/ Betty Jane (Scheihing) Hess
Betty Jane (Scheihing) Hess
Director
Date: February 24, 2005
/s/ Philip B. Livingston
Philip B. Livingston
Director
Date: February 24, 2005
/s/ Christine A. Magee
Christine A. Magee
Director
Date: February 24, 2005
/s/ Andrew Prozes
Andrew Prozes
Director
Date: February 24, 2005
/s/ Donald G. Watt
Donald G. Watt
Director
Date: February 24, 2005
AUTHORIZED REPRESENTATIVE
Pursuant to the requirements of Section 6(a) of the Securities Act of 1933, the authorized
representative has duly caused this registration statement to be signed on its behalf by the
undersigned, solely in its capacity as the duly authorized representative of Cott Corporation in
the United States, on the 24 day of February, 2005.
Cott Corporation
By:
/s/      Mark Halperin
Mark Halperin, Senior Vice President
and Secretary
Table of Contents
EXHIBIT INDEX
Exhibit No.
Title
Exhibit 4
Restated 1986 Common Share Option Plan of Cott Corporation
Exhibit 5.1
Opinion of Drinker Biddle & Reath LLP
Exhibit 5.2
Opinion of Goodmans LLP
Exhibit 23
Consent of PricewaterhouseCoopers LLP
Exhibit 24
Power of Attorney (included in the signature page)