Document:

<PAGE>
                                                                     Exhibit 4.3

                               SECOND AMENDMENT
                           TO THE RESTATED COTT USA
                       401(K) SAVINGS & RETIREMENT PLAN

      WHEREAS, the Restated Cott USA 401(k) Savings & Retirement Plan (the
"Plan") was adopted on December 22, 2000;

      WHEREAS, under Section XIII of the Plan, BCB USA Corp. reserved the right
to amend the provisions of the Plan; and

      WHEREAS, the First Amendment to the Plan was adopted on August 16, 2001;

      WHEREAS, it has become necessary to amend the Plan in order to (i) reflect
the change of the name of BCB USA Corp. to Cott Beverages Inc., (ii) provide for
Northeast Retailer Brands LLC to become a participating employer under the Plan
and add certain provisions pertaining to employees of Northeast Retailer Brands
LLC, (iii) provide for a change in the matching contributions made under the
Plan, (iv) provide for the transfer of assets from the Texas Beverage Packers
Profit Sharing Plan and Trust to the Plan, and (v) make certain other changes to
the Plan.

      NOW, THEREFORE, the Plan is hereby amended as follows:

      1.    Section 1.9 is amended to read as follows:

            "1.9 'Company' shall mean (a) prior to January 24, 2000 Cott
      Beverages USA, Inc., (b) from January 24, 2000 through August 16, 2001 BCB
      USA Corp. and (c) from August 17, 2001 and thereafter Cott Beverages Inc."

      2.    Section 1.16 is amended to read as follows:

            "1.16 'Employer' shall mean the Company, any Affiliate which
      adopts the Plan and any other entity which adopts the Plan. Appendix A
      sets forth the names of the Employers under the Plan."

      3.    Section 1.35(c) is amended by adding a new paragraph (v) at the
end thereof to read:
<PAGE>
            "(v) If on September 30, 2001 an Employee was employed by Polar Inc.
      or any of its affiliates, and if on October 1, 2001 such Employee was
      employed by Northeast Retailer Brands LLC, any period during which such
      individual was employed by Polar Inc. or any of its affiliates shall be
      treated as employment as an Employee for purposes of calculating a "Period
      of Service."

      4.    Section 1.52(b) is amended by adding a new paragraph (vi) at the
end thereof to read:

            "(vi) If on September 30, 2001 an Employee was employed by Polar
      Inc. or any of its affiliates, and if on October 1, 2001 such Employee was
      employed by Northeast Retailer Brands LLC, any period during which such
      individual was employed by Polar Inc. or any of its affiliates shall be
      treated as employment as an Employee for purposes of calculating a "Year
      of Service."

      5.    Article II is amended by adding a new Section 2.7 at the end
thereof to read:

            "2.7 Notwithstanding anything contained herein, if an individual was
      employed by Polar Inc. or any of its affiliates on September 30, 2001 and
      was an Employee other than an Employee described in clauses (a)-(c) of
      Section 1.14 on October 1, 2001, such individual may become a Participant
      hereunder on October 1, 2001 or any Entry Date thereafter (or on a
      subsequent date) in accordance with Section 2.3."

      6.    Section 3.2 is amended to read as follows:

            "3.2  Matching Contributions.

            (a) For Plan Years beginning prior to December 31, 2000, for each
      payroll period, the Employer may make a Matching Contribution to the Plan
      on behalf of each Participant who makes Salary Deferral Contributions
      during such payroll period. The amount of such Matching Contribution to be
      made for a payroll period shall be equal to one hundred percent (100%) of
      the Salary Deferral Contributions made on behalf of the Participant for
      that payroll period; provided, however, that in all cases, a Participant's
      Salary Deferral Contributions for any payroll period in excess of five
      percent (5%) of such Participant's Compensation for such payroll period
      shall not be taken into account hereunder. If no Salary Deferral
      Contributions are made on behalf of a Participant for a payroll period, no
      Matching Contribution shall be made for such Participant for that payroll
      period. Any Matching Contributions made hereunder shall be credited to the
      Participant's Matching Account.

            (b) For Plan Year beginning on or after January 1, 2001, for each
      Plan Year, the Employer may make a Matching Contribution to the Plan on
      behalf of each Participant who makes Salary Deferral Contributions during
      such Plan Year. The amount of such Matching Contribution to be made for a
      Plan Year shall be equal to one hundred percent (100%) of the Salary
      Deferral Contributions made on behalf of the Participant for

                                      -2-
<PAGE>
      that Plan Year; provided, however, that in all cases, a Participant's
      Salary Deferral Contributions for any Plan Year in excess of five percent
      (5%) of such Participant's Compensation for such Plan Year shall not be
      taken into account hereunder. Any Matching Contributions made hereunder
      shall be credited to the Participant's Matching Account."

      7.    Section 4.3 is amended by adding a new subparagraph (v) at the
end thereof to read:

            "(v)  The Actual Deferral Percentage limitations of this Section
      shall, pursuant to Treas. Reg.' 1.401(k)-1(g)(11), be applied
      separately to each Employer (after application of the rules of Code
      Sections 414(b), (c) and (m) to all of such Employers)."

            8.    Section 4.5 is amended by adding a new subparagraph (v) at
the end thereof to read:

            "(v)  The Actual Contribution Percentage limitations of this
      Section shall, pursuant to Treas. Reg.' 1.401(m)-1(f)(14), be
      applied separately to each Employer (after application of the rules of
      Code Sections 414(b), (c) and (m) to all of such Employers)."

      9.    The following new Article XV is added to the Plan immediately
following Article XIV to read:

                                 "ARTICLE XV
                        SPECIAL PROVISIONS PERTAINING
                        TO TRANSFERS FROM THE TBP PLAN

            15.1 Transfer of Account Balances. Amounts transferred from accounts
      under the Texas Beverage Packers Profit Sharing Plan and Trust (The "TBP
      Plan") shall be accounted for in accordance with the following rules:

                  (a) Amounts transferred from the TBP Plan to this Plan
      consisting of (A) a Participant's "Elective Deferrals" (as such term is
      defined in the TBP Plan) and any earnings thereon and (B) a Participant's
      "Qualified Non-Elective Employer Contributions" (as such term is defined
      in the TBP Plan) and any earnings thereon, shall be credited to such
      Participant's Salary Deferral Account under this Plan.

                  (b) Amounts transferred from the TBP Plan to this Plan
      consisting of (A) a Participant's "Matching Contributions" (as such term
      is

                                      -3-
<PAGE>
      defined in the TBP Plan) and any earnings thereon, and (B) a Participant's
      "Discretionary Contributions" (as such term is defined in the TBP Plan)
      and any earnings thereon, shall be credited to a separate subaccount
      established under such Participant's Matching Account under this Plan
      called the "TBP Subaccount". Notwithstanding the provisions of Section
      7.3, a Participant shall be fully vested at all times in his TBP
      Subaccount.

                  (c) Amounts transferred from the TBP Plan to this Plan
      consisting of (A) a Participant's "Rollover Contributions" (as such term
      is defined in the TBP Plan) and any earnings thereon and (B) A
      Participant's "Transfer Contributions" (as such term is defined in the TBP
      Plan) and any earnings thereon, shall be credited to such Participant's
      Rollover Account under this Plan.

            15.2 Distributions. Except as provided in Section 15.5, the
      provisions of Article VII shall apply to any individual who has an account
      balance transferred from the TBP Plan to this Plan pursuant to this
      Article XV.

            15.3 Benefit Options. All applicable "benefit options" (within the
      meaning of Section 411(d)(6)(B)(ii) of the Code and the Treasury
      Regulations thereunder) that are attributable to any amounts transferred
      from the TBP Plan shall continue to apply with respect to such transferred
      amounts held under this Plan.

            15.4 Restoration of Forfeitures. The provisions of Section 7.3(f),
      relating to the restoration of forfeitures, shall apply to any individual
      who: (i) was a participant in the TBP Plan, (ii) terminated employment
      with Texas Beverage Packers, Inc., Cott Beverages, Inc. or its affiliate
      prior to the time such individual's accounts under the TBP Plan are
      transferred to this Plan, (iii) received a distribution of his vested
      interest under the TBP Plan, (iv) was reemployed by the Employer prior to
      completing five (5) consecutive One Year Breaks in Service (including, for
      this purpose, any one year breaks in service that might have occurred
      under the TBP Plan), and (v) repays the full amount previously distributed
      to him within five years of the date he is reemployed by the Employer.

            15.5 Special Rules Pertaining to Distributions of Amounts
      Transferred from the TBP Plan to the Plan.

                  (a) A Participant (i) whose Vested Account Balance exceeds
      $5,000 and (ii) who had amounts transferred from the TBP Plan to this Plan
      ("TBP Amounts") pursuant to this Article XV ("TBP Participant") may elect
      in lieu of a lump sum cash payment to receive payment of his TBP Amounts
      pursuant to Sections 7.1, 7.2 or 7.3 of the Plan in any of the following
      forms:

                        (i) if the Participant is married, a fixed annuity with
            payments over the lifetime of the Participant with a survivor
            annuity for the life of the spouse of the Participant equal to fifty
            percent (50%) of the

                                      -4-
<PAGE>
            amount of the annuity payable during the joint lives of the
            Participant and his spouse;

                        (ii) if the Participant is not married, a fixed annuity
            with payments over the lifetime of the Participant; or

                        (iii) substantially equal monthly, quarterly, semi
            annual or annual installment payments over a period not to exceed
            the joint life expectancy of the Participant and his Beneficiary.

                  (b) If the TBP Participant shall die after commencing to
      receive a distribution of his TBP Amounts in one of the forms described in
      15.5(a)(iii) but prior to the completion of the distribution of his entire
      TBP Amounts, the TBP Participant's Beneficiary shall continue to receive a
      distribution of such TBP Participant's remaining TBP Amounts in the form
      selected by the TBP Participant.

                  (c) If the TBP Participant is married and dies prior to
      commencing to receive payment of his TBP Amounts, then, unless the TBP
      Participant's surviving spouse elects to receive payment of the TBP
      Participant's TBP Amounts in a lump sum cash payment or installment
      payments such surviving spouse shall receive a distribution of the TBP
      Participant's TBP Amounts in the form of an annuity for the life of the
      surviving spouse.

                  (d) Notwithstanding anything contained herein, effective March
      1, 2002, in accordance with Treas. Reg.' 1.411(d)-4, Q&A-2(e), the
      provisions of this Section 15.5 shall no longer apply and a TBP
      Participant shall be entitled to receive payment of his TBP Amounts only
      in the form of a lump sum payment pursuant to Sections 7.1, 7.2 and 7.3;
      provided, however, that a TBP Participant who would be entitled to receive
      a distribution of his TBP Amounts under the foregoing provisions of this
      Section 15.5 but for the provisions of this paragraph (d) may receive (or
      commence to receive) payment of his TBP Amounts in accordance with the
      foregoing provisions of this Section 15.5 if such TBP Participant requests
      such payment prior to June 1, 2002."

      10.   The following new Appendix A is added to the end of the Plan to
read:
                                 "APPENDIX A
                              NAMES OF EMPLOYERS

<TABLE>
<S>                     <C>
      Plan Sponsor:     Cott Beverages Inc. (f/k/a BCB USA Corp.
                        f/k/a Cott Beverages USA, Inc.)

      Employers:        Effective October 19, 2000, Concord Beverage L.P.
</TABLE>

                                      -5-
<PAGE>
<TABLE>
<S>                     <C>
                        Effective October 1, 2001, Northeast Retailer Brands LLC."
</TABLE>

      11.   Effective Dates.

            (a) The amendment made by paragraph 6 shall be effective as of
January 1, 2001.

            (b) The amendment made by paragraph 1 shall be effective as of
August 17, 2001.

            (c) The amendments made by paragraphs 2, 3, 4, 5, 7, 8, 9 and 10
shall be effective as of October 1, 2001.

                                      -6-
<PAGE>
                  IN WITNESS WHEREOF, Cott Beverages Inc. has executed this
Second Amendment to the Plan on this 26th day of October, 2001.

                              COTT BEVERAGES INC.

                              By:     /s/ Colin D. Walker
                                      -------------------------------------
                              Title:  Senior Vice President
                                      -------------------------------------

                                      -7-<PAGE>
                                                                     Exhibit 4.4

                                 THIRD AMENDMENT
                            TO THE RESTATED COTT USA
                        401(K) SAVINGS & RETIREMENT PLAN

      WHEREAS, the Restated Cott USA 401(k) Savings & Retirement Plan (the
"Plan") was adopted on December 22, 2000;

      WHEREAS, under Section XIII of the Plan, the Company reserved the right to
amend the provisions of the Plan;

      WHEREAS, the First Amendment to the Plan was adopted on August 16, 2001;

      WHEREAS, the Second Amendment to the Plan was adopted on October 26, 2001;

      WHEREAS, it has become necessary to further amend the Plan in order (i)
for the Internal Revenue Service to issue a favorable determination letter with
respect to the Plan, (ii) to change the method used in performing the
nondiscrimination testing under the Plan, (iii) to eliminate installment
payments as an optional form of benefit available under the Plan, and (iv) to
make certain other changes to the Plan.

      NOW, THEREFORE, the Plan is hereby amended as follows:

      1.    The last sentence of Section 1.11 is amended to read as follows:

            "Compensation shall include Salary Deferral Contributions hereunder,
      any pre-tax salary reduction contributions under a Code Section 125 plan
      and any pre-tax salary reduction amounts under a Code Section 132(f)(4)
      transportation program, but shall exclude all other employer contributions
      to this Plan and to any other pension or profit sharing plan, or
      contributions made under any insurance or welfare plan, reimbursement or
      other expense allowances, moving expenses, fringe benefits, welfare
      benefits, car allowances and any employer contributions to the Cott
      Beverages USA, Inc. Employee Stock Purchase Plan."

      2.    Section 1.14 is amended to read as follows:
<PAGE>
            "1.14 'Eligible Employee' shall mean, except as provided herein, any
      Employee of the Employer who has reached age 18 and has completed a
      three-month (six-month for individuals hired on or after July 1, 1999)
      Period of Service (without regard to the number of Hours of Service
      completed during those months). For purposes of the Plan, an Eligible
      Employee shall not include: (a) any Employee who is included in a unit
      covered by a collective bargaining agreement between Employee
      representatives and the Employer unless the bargaining agreement
      specifically requires participation in this Plan; (b) any Employee who is
      a non-resident alien and who receives no earned income from the Employer
      which constitutes income from U.S. sources; or (c)(x) any individual
      retained directly or through a third party agency to perform services for
      the Employer (for either a definite or indefinite duration) in the
      capacity of a temporary service worker, leased worker, independent
      contractor, consultant or any similar capacity, or (y) any Leased
      Employee, to the extent that any such individual is or has been determined
      by a governmental entity, court, arbitrator, or other third party, to be
      an employee of the Employer for any purpose, including tax withholding,
      employment tax, employment law or for purposes of any other employee
      benefit plan of the Employer."

      3.    Section 1.15 is amended to read as follows:

            "1.15 'Employee' shall mean any individual hired by the Employer as
      an employee. For purposes of this Plan, an Employee shall not include (i)
      any individual retained directly or through a third party agency, to
      perform services for the Employer (for either a definite or indefinite
      duration) in the capacity of a temporary service worker, leased worker,
      independent contractor, consultant or any similar capacity, or (ii) any
      Leased Employee."

      4.    Clause (c) of the second paragraph of Section 1.23 is amended to
read as follows:

            "(c) 'Adjusted Compensation' shall include Salary Deferral
      Contributions, any pre-tax salary reduction contributions under a Code
      Section 125 plan and any pre-tax salary reduction amounts under a Code
      Section 132(f)(4) transportation program."

      5.    The third paragraph of Section 1.23 is deleted in its entirety.

      6.    Section 1.35(c) is amended by adding the following new paragraph
(vi) at the end thereof to read:

            "(vi) If an individual was an Employee on the date that Texas
      Beverage Packers, Inc. was acquired by the Company, any period during
      which a Employee was employed by Texas Beverage Packers, Inc. prior to the
      date on which Texas Beverage Packers, Inc. was acquired by the Company
      shall be treated as employment for purposes of calculating a 'Period of
      Service'."

                                      -2-
<PAGE>
      7.    Section 1.52(b) is amended by adding the following new paragraph
(vii) at the end thereof to read:

            "(vii) If an individual was an Employee on the date that Texas
      Beverage Packers, Inc. was acquired by the Company, any period during
      which an Employee was employed by Texas Beverage Packers, Inc. prior to
      the date on which Texas Beverage Packers, Inc. was acquired by the Company
      shall be treated as employment for purposes of calculating a 'Year of
      Service'."

      8.    Article I is amended by adding the following new Section 1.53 at the
end thereof to read:

            "1.53 'Leased Employee' shall mean any individual who is not an
      Employee and who provides services to the Employer if (i) such services
      are provided pursuant to an agreement between the Employer and a leasing
      organization; (ii) such individual has performed services for the Employer
      on a substantially full time basis for a period of at least one year; and
      (iii) such services are performed under the primary direction and control
      by the Employer."

      9.    The third sentence of Section 3.1(c) is amended to read as follows:

      "A Participant may recommence Salary Deferral Contributions to the Plan,
      effective as of any subsequent Entry Date, in the manner prescribed by the
      Committee."

      10.   Section 4.3(a) is amended to read as follows:

            "(a) Average Actual Deferral Percentage. The Average Actual Deferral
      Percentage for Eligible Employees who are Highly Compensated Employees for
      the Plan Year must satisfy one of the following tests:

                  (i) The Average Actual Deferral Percentage for a Plan Year for
            Eligible Employees who are Highly Compensated Employees for the Plan
            Year shall not exceed the Average Actual Deferral Percentage for the
            Plan Year for Eligible Employees who are Nonhighly Compensated
            Employees for such Plan Year multiplied by 1.25; or

                  (ii) The excess of the Average Actual Deferral Percentage for
            a Plan Year for Eligible Employees who are Highly Compensated
            Employees for the Plan Year over the Average Actual Deferral
            Percentage for the Plan Year for Eligible Employees who are
            Nonhighly Compensated Employees for such Plan Year shall not exceed
            2 percentage points, and the Average Actual Deferral Percentage for
            Eligible Employees who are Highly Compensated Employees for the Plan
            Year shall not exceed the Average Actual Deferral Percentage for the
            Plan Year for

                                      -3-
<PAGE>
            Eligible Employees who are Nonhighly Compensated Employees for such
            Plan Year multiplied by 2."

      11.   The last sentence of Section 4.3(b)(iii) is amended to read as
follows:

      "For purposes of this Section, Adjusted Compensation shall include Salary
      Deferral Contributions, any pre-tax salary reduction contributions under a
      Code Section 125 plan and any pre-tax salary reduction amounts under a
      Code Section 132(f)(4) transportation program."

      12.   The first sentence of Section 4.4(a) is amended to read as follows:

            "Notwithstanding any other provision of the Plan, Excess Salary
      Deferral Contributions and income or loss allocable thereto shall be
      distributed to those Participants on whose behalf such Salary Deferral
      Contributions were made for a Plan Year, using the "dollar leveling
      method" starting with the Highly Compensated Employee with the greatest
      dollar amount of Salary Deferral Contributions, and other contributions
      treated as Salary Deferral Contributions for the Plan Year, until the
      amount of Excess Contributions has been accounted for, in accordance with
      the provisions of Section 401(k)(8)(C) of the Code."

      13.   Section 4.5(a) is amended to read as follows:

            "(a) Average Actual Contribution Percentage. The Average Actual
      Contribution Percentage for Eligible Employees who are Highly Compensated
      Employees for the Plan Year must satisfy one of the following tests:

                  (i) The Average Actual Contribution Percentage for a Plan Year
            for Eligible Employees who are Highly Compensated Employees for the
            Plan Year shall not exceed the Average Actual Contribution
            Percentage for the Plan Year for Eligible Employees who are
            Nonhighly Compensated Employees for such Plan Year multiplied by
            1.25; or

                  (ii) The excess of the Average Actual Contribution Percentage
            for a Plan Year for Eligible Employees who are Highly Compensated
            Employees for the Plan Year over the Average Actual Contribution
            Percentage for the Plan Year for Eligible Employees who are
            Nonhighly Compensated Employees for such Plan Year shall not exceed
            2 percentage points, and the Average Actual Contribution Percentage
            for Eligible Employees who are Highly Compensated Employees for the
            Plan Year shall not exceed the Average Actual Contribution
            Percentage for the Plan Year for Eligible Employees who are
            Nonhighly Compensated Employees for such Plan Year multiplied by 2."

                                      -4-
<PAGE>
      14.   The last sentence of Section 4.5(b)(iii) is amended to read as
follows:

      "For purposes of this Section, Adjusted Compensation shall include Salary
      Deferral Contributions, any pre-tax salary reduction contributions under a
      Code Section 125 plan and any pre-tax salary reduction amounts under a
      Code Section 132(f)(4) transportation program."

      15.   The first sentence of Section 4.6(a) is amended to read a follows:

            "Notwithstanding any other provision of the Plan, Excess Matching
      Contributions and income or loss allocable thereto shall either be
      forfeited, if forfeitable under the provisions of Section 7.3, or
      distributed to those Participants on whose behalf such Matching
      Contributions were made for a Plan Year using the "dollar leveling method"
      starting with the Highly Compensated Employee with the greatest dollar
      amount of Matching Contributions, and other contributions treated as
      Matching Contributions, for the Plan Year and continuing until the amount
      of Excess Aggregate Contributions has been accounted for, in accordance
      with the provisions of Section 401(m)(6)(C) of the Code."

      16.   Clause (iii) of Section 4.7(d) is amended to read as follows:

            "(iii) effective January 1, 1998, 'Adjusted Compensation' shall
      include Salary Deferral Contributions, any pre-tax salary reduction
      contributions under a Code Section 125 plan and any pre-tax salary
      reduction amounts under a Code Section 132(f)(4) transportation program."

      17.   Section 7.1(e) is amended to read as follows:

            "(e) (i) Notwithstanding paragraphs (a) and (b) of this Section 7.1,
            any Participant who ceases to be an Employee on account of his
            Retirement or Disability and whose Account Balance exceeds $3,500
            (effective January 1, 1998, $5,000) may elect, in lieu of a lump sum
            cash payment, to receive his distribution in the form of
            substantially equal monthly installments over a period not to exceed
            the shorter of fifteen years or the Participant's life expectancy.

                  (ii) Notwithstanding anything contained in paragraph (e)(i) of
            this Section 7.1, effective August 1, 2002, in accordance with
            Treas. Reg.' 1.411(d)-4, Q&A-2(e), the provisions of Section
            7.1(e)(i) shall no longer apply and a Participant shall be entitled
            to receive payment of his Account Balance only in the form of a lump
            sum payment; provided, however, that a Participant who would be
            entitled to receive a distribution of his Account Balance under the
            provisions of Section 7.1(e)(i) but for the provisions of this
            Section 7.1(e)(ii) may receive (or commence to receive) payment of
            his Account Balance in accordance with the provisions of Section
            7.1(e)(i) if such Participant requests such payment prior to
            November 1, 2002."

                                      -5-
<PAGE>
      18.   Section 7.3(d) is amended to read a follows:

                  "(d) (i) Notwithstanding anything contained in this Section
            7.3, if a Participant whose Vested Account Balance exceeds $3,500
            (effective January 1, 1998, $5,000) ceases to be an Employee on
            account of his Termination of Employment, such Participant may
            elect, in lieu of a lump sum cash payment, to receive his Vested
            Account Balance in the form of substantially equal monthly
            installments over a period not to exceed the shorter of fifteen
            years or the Participant's life expectancy.

                        (ii) Notwithstanding anything contained in paragraph
            (d)(i) of this Section 7.3, effective August 1, 2002, in accordance
            with Treas. Reg.'  1.411(d)-4, Q&A-2(e), the provisions of
            Section 7.3(d)(i) shall no longer apply and a Participant shall be
            entitled to receive payment of his Account Balance only in the form
            of a lump sum payment; provided, however, that a Participant who
            would be entitled to receive a distribution of his Account Balance
            under the provisions of Section 7.3(d)(i) but for the provisions of
            this Section 7.3(d)(ii) may receive (or commence to receive) payment
            of his Account Balance in accordance with the provisions of Section
            7.3(d)(i) if such Participant requests such payment prior to
            November 1, 2002."

            19.   Section 7.6(a) is amended to read as follows:

            "(a) Once during each calendar quarter, a Participant may withdraw
      all or a portion of his Rollover Contributions. The request for such
      withdrawal must be submitted in writing to the Committee. Any such
      withdrawal shall be made from the Investment Fund(s), consisting of
      Rollover Contributions, on a pro rata basis."

            20.   Section 9.7 is amended by adding the following new paragraph
(e) to the end thereof to read:

            "(e) Loan repayments may be suspended under the Plan to the extent
      permitted under Code Section 414(u)."

      21.   Effective Dates.

            (a)   The amendment made by paragraphs 2, 3, 5, 8, 12, 15 and 20
shall be effective as of January 1, 1997.

            (b)   The amendment made by paragraphs 1, 4, 11, 14 and 16 shall be
effective as of January 1, 1998.

                                      -6-
<PAGE>
            (c)   The amendments made by paragraphs 10 and 13 shall be effective
as of January 1, 2001.

            (d)   The amendments made by paragraphs 6 and 7 shall be effective
as of January 1, 2002.

            (e)   The amendments made by paragraphs 9 and 19 shall be effective
as of April 1, 2002.

            (f)   The amendments made by paragraphs 17 and 18 shall be effective
as of August 1, 2002.

                                      -7-
<PAGE>
            IN WITNESS WHEREOF, Cott Beverages Inc. has executed this Third
Amendment to the Plan on this 23rd day of July, 2002.

                                     COTT BEVERAGES INC.

                                     By:    /s/ Colin D. Walker
                                            ------------------------------------
                                     Title: Senior Vice President
                                            ------------------------------------

                                      -8-

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