Primo Water (PRMW) 10-K 29 Feb 16 2015 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($) $ in Millions	12 Months Ended
	Jan. 02, 2016	Feb. 19, 2016	Jul. 04, 2015
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Jan. 2, 2016
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY
Trading Symbol	COT
Entity Registrant Name	COTT CORP /CN/
Entity Central Index Key	884,713
Current Fiscal Year End Date	--01-02
Entity Well-known Seasoned Issuer	Yes
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		109,907,005
Entity Public Float			$ 1,057

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Millions	Jun. 11, 2015	Jan. 03, 2015	Jan. 02, 2016	Oct. 03, 2015	Jul. 04, 2015	Apr. 04, 2015	Jan. 03, 2015	Sep. 27, 2014	Jun. 28, 2014	Mar. 29, 2014	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
Revenue, net			$ 698.8	$ 755.6	$ 779.8	$ 709.8	$ 543.5	$ 535	$ 549.2	$ 475.1	$ 2,944	$ 2,102.8	$ 2,094
Cost of sales			477.7	523.1	539.2	508.5	471.7	465.5	470.2	418.9	2,048.5	1,826.3	1,818.6
Gross profit			221.1	232.5	240.6	201.3	71.8	69.5	79	56.2	895.5	276.5	275.4
Selling, general and administrative expenses			193.7	196.2	190.2	188.5	66.2	49.9	50.7	46.9	768.6	213.7	180.3
Loss (gain) on disposal of property, plant & equipment			4.2	1.1	0.2	1.4	1.3	0.4	(0.1)	0.1	6.9	1.7	1.8
Restructuring								0.1	0.1	2.2		2.4	2
Asset impairments								(0.2)	0.3	1.6		1.7	0
Acquisition and integration expenses			5.2	6.6	4.1	4.7	37.9	0.5	1.8	1.1	20.6	41.3	3.1
Operating income		$ 1.1	18	28.6	46.1	6.7	(33.6)	18.8	26.2	4.3	99.4	15.7	88.2
Other (income) expense, net											(9.5)	21	12.8
Interest expense, net											111	39.7	51.6
(Loss) income before income tax (benefit) expense and equity income (loss)											(2.1)	(45)	23.8
Income tax (benefit) expense											(22.7)	(61.4)	1.8
Net (loss) income											20.6	16.4	22
Less: Net income attributable to non-controlling interests											6.1	5.6	5
Less: Foreign exchange impact on redemption of preferred shares	$ 12										12
Net (loss) income attributed to Cott Corporation			$ (4.4)	$ 4.8	$ 2.2	$ (6)	$ 18.7	$ 1.3	$ (5.9)	$ (4.1)	$ (3.4)	$ 10	$ 17
Net (loss) income per common share attributed to Cott Corporation
Basic			$ (0.04)	$ 0.04	$ 0.02	$ (0.06)	$ 0.20	$ 0.01	$ (0.06)	$ (0.04)	$ (0.03)	$ 0.11	$ 0.18
Diluted			$ (0.04)	$ 0.04	$ 0.02	$ (0.06)	$ 0.19	$ 0.01	$ (0.06)	$ (0.04)	$ (0.03)	$ 0.10	$ 0.18
Weighted average outstanding shares (thousands) attributed to Cott Corporation
Basic											103,037	93,777	94,750
Diluted											103,037	95,900	95,633
Dividends declared per common share											$ 0.24	$ 0.24	$ 0.24
Convertible Preferred Shares [Member]
Less: Accumulated dividends on convertible preferred shares											$ 4.5	$ 0.6
Non-convertible Preferred Shares [Member]
Less: Accumulated dividends on convertible preferred shares											$ 1.4	$ 0.2

Consolidated Statements of Comp

Consolidated Statements of Comprehensive (Loss) Income - USD ($) $ in Millions		12 Months Ended
		Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
Net income		$ 20.6	$ 16.4	$ 22
Other comprehensive (loss) income:
Currency translation adjustment		(23)	(29.9)	(5.1)
Pension benefit plan, net of tax	[1]	2.3	(4)	0.7
Unrealized loss on derivative instruments, net of tax	[2]	(4.9)
Total other comprehensive loss		(25.6)	(33.9)	(4.4)
Comprehensive (loss) income		(5)	(17.5)	17.6
Less: Comprehensive income attributable to non-controlling interests		6.4	5.9	5
Less: Foreign exchange impact on redemption of preferred shares		12
Comprehensive (loss) income attributed to Cott Corporation		(29.3)	(23.4)	$ 12.6
Convertible Preferred Shares [Member]
Other comprehensive (loss) income:
Less: Accumulated dividends on convertible preferred shares		4.5	0.6
Non-convertible Preferred Shares [Member]
Other comprehensive (loss) income:
Less: Accumulated dividends on convertible preferred shares		$ 1.4	$ 0.2
[1]	Net of the effect of a $1.0 million tax expense, $0.4 million tax benefit and $0.3 million tax expense for the years ended January 2, 2016, January 3, 2015 and December 28, 2013, respectively.
[2]	Net of the effect of a $2.5 million tax benefit for the year ended January 2, 2016.

Consolidated Statements of Com4

Consolidated Statements of Comprehensive (Loss) Income (Parenthetical) - USD ($) $ in Millions	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
Statement of Comprehensive Income [Abstract]
Pension benefit plan, tax expense	$ 1	$ 0.4	$ 0.3
Derivative instruments, tax (benefit) expense	$ 2.5

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Millions	Jan. 02, 2016	Jan. 03, 2015
ASSETS
Cash & cash equivalents	$ 77.1	$ 86.2
Accounts receivable, net of allowance of $9.2 ($6.5 as of January 3, 2015)	293.3	305.7
Income taxes recoverable	1.6	1.6
Inventories	249.4	262.4
Prepaid expenses and other current assets	17.2	47.6
Total current assets	638.6	703.5
Property, plant & equipment, net	769.8	864.5
Goodwill	759.6	743.6
Intangibles and other assets, net	711.7	758
Deferred tax assets	7.6	3.4
Other tax receivable		0.2
Total assets	2,887.3	3,073.2
LIABILITIES, PREFERRED SHARES AND EQUITY
Short-term borrowings	122	229
Current maturities of long-term debt	3.4	4
Accounts payable and accrued liabilities	437.6	420
Total current liabilities	563	653
Long-term debt	1,525.4	1,541.3
Deferred tax assets	76.5	109.4
Other long-term liabilities	76.5	71.8
Total liabilities	$ 2,241.4	$ 2,375.5
Commitments and contingencies - Note 18
Equity
Common shares, no par - 109,695,435 shares issued (January 3, 2015 - 93,072,850 shares issued)	$ 534.7	$ 388.3
Additional paid-in-capital	51.2	46.6
Retained earnings	129.6	158.1
Accumulated other comprehensive loss	(76.2)	(51)
Total Cott Corporation equity	639.3	542
Non-controlling interests	6.6	6.9
Total equity	645.9	548.9
Total liabilities and equity	$ 2,887.3	3,073.2
Convertible Preferred Shares [Member]
LIABILITIES, PREFERRED SHARES AND EQUITY
Preferred, value		116.1
Non-convertible Preferred Shares [Member]
LIABILITIES, PREFERRED SHARES AND EQUITY
Preferred, value		$ 32.7

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Millions	Jan. 02, 2016	Jan. 03, 2015
Accounts receivable, allowance	$ 9.2	$ 6.5
Capital stock, no par value
Capital stock, shares issued	109,695,435	93,072,850
Convertible Preferred Shares [Member]
Preferred, shares issued	0	116,054
Preferred, par value	$ 1,000	$ 1,000
Non-convertible Preferred Shares [Member]
Preferred, shares issued	0	32,711
Preferred, par value	$ 1,000	$ 1,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Millions	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
Operating Activities
Net income	$ 20.6	$ 16.4	$ 22
Depreciation & amortization	223.8	110.7	100.6
Amortization of financing fees	4.8	2.5	2.8
Amortization of senior notes premium	(5.6)	(0.4)
Share-based compensation expense	10.3	5.8	4
(Decrease) increase in deferred income taxes	(30.4)	(65.8)	0.5
Write-off of financing fees and discount		4.1	4
Loss (gain) on disposal of property, plant & equipment	6.9	1.7	1.8
Asset impairments		1.7	0
Other non-cash items	(9.4)	0.3	0.9
Change in operating assets and liabilities, net of acquisitions:
Accounts receivable	4.5	1.5	13.9
Inventories	6.5	12.9	(1)
Prepaid expenses and other current assets	30.8	(25.2)	(1.3)
Other assets	(8.5)	1.7	6.1
Accounts payable and accrued liabilities, and other liabilities	(3.3)	(6.8)	(1.1)
Income taxes recoverable	3.6	(4.4)	1.7
Net cash provided by operating activities	254.6	56.7	154.9
Investing Activities
Acquisitions, net of cash received	(24)	(798.5)	(11.2)
Additions to property, plant & equipment	(110.8)	(46.7)	(55.3)
Additions to intangibles and other assets	(4.6)	(6.9)	(5.9)
Proceeds from sale of property, plant & equipment and sale-leaseback	40.9	1.8	0.2
Proceeds from insurance recoveries			0.6
Other investing activities	(1.2)
Net cash used in investing activities	(99.7)	(850.3)	(71.6)
Financing Activities
Payments of long-term debt	(3.7)	(393.6)	(220.8)
Issuance of long-term debt		1,150
Borrowings under ABL	994.5	959	131.9
Payments under ABL	(1,101.8)	(779.6)	(82.1)
Distributions to non-controlling interests	(8.5)	(8.5)	(6.6)
Issuance of common shares	143.1
Financing fees	(0.6)	(24)	(0.8)
Preferred shares repurchased and cancelled	(148.8)
Common shares repurchased and cancelled	(0.8)	(12.1)	(13)
Dividends to common and preferred shareholders	(31)	(22.8)	(21.9)
Payment of deferred consideration for acquisitions	(2.5)	(32.4)
Other financing activities		(0.3)
Net cash (used in) provided by financing activities	(160.1)	835.7	(213.3)
Effect of exchange rate changes on cash	(3.9)	(3.1)	(2.2)
Net (decrease) increase in cash & cash equivalents	(9.1)	39	(132.2)
Cash & cash equivalents, beginning of period	86.2	47.2	179.4
Cash & cash equivalents, end of period	77.1	86.2	47.2
Supplemental Non-cash Investing and Financing Activities:
Additions to property, plant & equipment through accounts payable and accrued liabilities	5.8	7.8	3.9
Capital lease additions			1.3
Acquisition related deferred consideration		19	5.1
Accrued deferred financing fees		1.5	1.2
Preferred Shares issued as consideration for DSS Acquisition		148.8
Supplemental Disclosures of Cash Flow Information:
Cash paid for interest	113.2	45.5	50.9
Cash paid for income taxes, net	$ 2.8	$ 2.5	$ 0.1

Consolidated Statements of Equi

Consolidated Statements of Equity - USD ($) $ in Millions	Total		Director Share Awards [Member]	Common Shares [Member]	Common Shares [Member]Director Share Awards [Member]	Common Shares [Member]Time-Based RSUs [Member]	Common Shares [Member]Performance-Based RSUs [Member]	Additional Paid-in-Capital [Member]	Additional Paid-in-Capital [Member]Director Share Awards [Member]	Additional Paid-in-Capital [Member]Time-Based RSUs [Member]	Additional Paid-in-Capital [Member]Performance-Based RSUs [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Non-Controlling Interests [Member]
Balance at Dec. 29, 2012	$ 621.4			$ 397.8				$ 40.4				$ 184.5	$ (12.4)	$ 11.1
Common shares issued - Director Share Awards			$ 0.8						$ 0.8
Balance, shares at Dec. 29, 2012				95,371,000
Common shares issued - Director Share Awards, shares					87,000
Common shares repurchased and cancelled	$ (10.1)			$ (5.3)								(4.8)
Common shares repurchased and cancelled, shares				(1,251,000)
Common shares issued						$ 0.3				$ (0.3)
Common shares issued, shares						31,000
Options exercised, shares	0
Share-based compensation	$ 3.2							3.2
Common shares dividend	(21.9)											(21.9)
Distributions to non-controlling interests	(6.6)													(6.6)
Comprehensive (loss) income
Currency translation adjustment	(5.1)												(5.1)
Pension benefit plan, net of tax	0.7	[1]											0.7
Net income	22											17		5
Balance at Dec. 28, 2013	604.4			$ 392.8				44.1				174.8	(16.8)	9.5
Balance, shares at Dec. 28, 2013				94,238,000
Common shares issued - Director Share Awards			0.8						0.8
Common shares issued - Director Share Awards, shares					112,000
Common shares repurchased and cancelled	$ (12.1)			$ (7.8)								(4.3)
Common shares repurchased and cancelled, shares				(1,744,000)
Common shares issued						$ 3.3				(3.3)
Common shares issued, shares						467,000
Options exercised, shares	0
Share-based compensation	$ 5							5
Common shares dividend	(22)											(22)
Distributions to non-controlling interests	(8.5)													(8.5)
Preferred shares issuance costs	(0.4)											(0.4)
Comprehensive (loss) income
Currency translation adjustment	(29.9)												(30.2)	0.3
Pension benefit plan, net of tax	(4)	[1]											(4)
Preferred shares dividend	(0.8)											(0.8)
Net income	16.4											10.8		5.6
Balance at Jan. 03, 2015	$ 548.9			$ 388.3				46.6				158.1	(51)	6.9
Balance, shares at Jan. 03, 2015	93,072,850			93,073,000
Common shares issued - Director Share Awards			$ 1						$ 1
Common shares issued - Director Share Awards, shares					110,000
Common shares repurchased and cancelled	$ (0.8)			$ (0.8)
Common shares repurchased and cancelled, shares				(92,000)
Common shares issued	144.6			$ 144.6		$ 0.1	$ 1.7			$ (0.1)	$ (1.7)
Common shares issued, shares				16,215,000		10,000	255,000
Common shares issued - Reinvestment	0.1			$ 0.1
Common shares issued - Reinvestment, shares				11,000
Options exercised	0.5			$ 0.7				(0.2)
Options exercised, shares				113,000
Share-based compensation	9.3							9.3
Common shares dividend	(25.1)											(25.1)
Redemption of preferred shares	(12)											(12)
Distributions to non-controlling interests	(8.5)													(8.5)
Purchase of subsidiary shares from non-controlling interest	(1.2)							(3.7)					0.7	1.8
Comprehensive (loss) income
Currency translation adjustment	(23)												(23.3)	0.3
Pension benefit plan, net of tax	2.3	[1]											2.3
Unrealized loss on derivative instruments, net of tax	(4.9)	[2]											(4.9)
Preferred shares dividend	(5.9)											(5.9)
Net income	20.6											14.5		6.1
Balance at Jan. 02, 2016	$ 645.9			$ 534.7				$ 51.2				$ 129.6	$ (76.2)	$ 6.6
Balance, shares at Jan. 02, 2016	109,695,435			109,695,000
[1]	Net of the effect of a $1.0 million tax expense, $0.4 million tax benefit and $0.3 million tax expense for the years ended January 2, 2016, January 3, 2015 and December 28, 2013, respectively.
[2]	Net of the effect of a $2.5 million tax benefit for the year ended January 2, 2016.

Description of Business

Description of Business	12 Months Ended
	Jan. 02, 2016
Accounting Policies [Abstract]
Description of Business	Description of Business As used herein, “Cott,” “the Company,” “our Company,” “Cott Corporation,” “we,” “us,” or “our” refers to Cott Corporation, together with its consolidated subsidiaries. With the acquisition of DS Services of America, Inc. (“DSS”) in December 2014, we combined a leading provider in the direct-to-consumer beverage services industry with our traditional business, one of the world’s largest producers of beverages on behalf of retailers, brand owners and distributors. We now have the largest volume-based national presence in the U.S. home and office delivery (“HOD”) industry for bottled water and one of the five largest national market share positions in the U.S. office coffee services (“OCS”) and filtration services industries. We reach over 1.5 million customers (approximately 60% commercial and 40% residential) through over 2,000 routes located across our national network supported by national sales and distribution facilities, as well as a fleet of over 2,000 vehicles. Our broad portfolio allows us to offer, on a direct-to-consumer basis, a variety of bottled water, coffee, brewed tea, water dispensers, coffee and tea brewers and filtration equipment. With the ability to cover approximately 90% of U.S. households, in terms of geography, we believe we have the broadest distribution network in the direct-to-consumer beverage services industry in the United States, which enables us to efficiently service residences and small and medium size businesses, as well as national corporations, universities and government agencies.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Jan. 02, 2016
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 1 Summary of Significant Accounting Policies Basis of presentation These consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) using the U.S. dollar as the reporting currency, as the majority of our business and the majority of our shareowners are in the United States. For the year ended January 3, 2015, we had 53 weeks of activity, compared to 52 weeks of activity for the years ended January 2, 2016 and December 28, 2013. The additional week contributed $29.1 million of additional revenue and $1.1 million of additional operating income for the year ended January 3, 2015. During 2015, our business operated through four reporting segments: DSS, Cott North America, Cott United Kingdom (“Cott U.K.”), and All Other (which includes our Mexico operating segment, Royal Crown International (“RCI”) operating segment and other miscellaneous expenses). We refer to our Cott North America, Cott U.K. and All Other reporting segments together as our “traditional business”. Our corporate oversight function (“Corporate”) is not treated as a segment; it includes certain general and administrative costs that are not allocated to any of the reporting segments. In December 2014, in connection with the acquisition of DSS (the “DSS Acquisition”), DSS was added as a fourth reporting segment. During the fourth quarter of 2013, management reviewed our reporting segments and determined to combine our Mexico, RCI and All Other reporting segments into one reporting segment classified as All Other. Prior year information has been updated to reflect the change in our reporting segments. Certain prior year amounts have been reclassified for consistency with the current year presentation. These reclassifications had no effect on the reported results of operations. For the year ended December 28, 2013, the Company concluded that it was appropriate to reclassify the amortization of customer list intangible assets to selling, general and administrative (“SG&A”) expenses. Previously, such amortization had been classified as cost of sales. Accordingly, the Company has changed the classification to report these SG&A expenses in the Consolidated Statement of Operations for the year ended December 28, 2013. Also, for the years ended January 3, 2015 and December 28, 2013, the Company concluded that it was appropriate to reclassify acquisition and integration expenses separately. Previously, such expenses had been classified as SG&A expenses. Accordingly, the Company has changed the classification to report these expenses separately in the Consolidated Statements of Operations for the years ended January 3, 2015 and December 28, 2013. Additionally, as of January 3, 2015, the Company concluded that it was appropriate to reclassify certain acquired assets in connection with the DSS Acquisition (see Note 2 to the Consolidated Financial Statements) from inventories to property, plant and equipment, net to be consistent with Cott’s historical accounting treatment. Accordingly, the Company has changed the classification to report these assets under property, plant and equipment, net in the Consolidated Balance Sheet as of January 3, 2015. The impact of the reclassifications are shown in the tables below: (in millions of U.S. dollars) For the Year Ended Decrease to cost of sales $ (22.7 ) Increase to SG&A expenses $ 22.7 (in millions of U.S. dollars) For the Year Ended For the Year Ended Decrease to SG&A expenses $ (41.3 ) $ (3.1 ) Increase to acquisition and integration expenses $ 41.3 $ 3.1 (in millions of U.S. dollars) January 3, 2015 Decrease to inventories $ (8.9 ) Increase to property, plant and equipment, net $ 8.9 Basis of consolidation The financial statements consolidate our accounts, our wholly-owned and majority-owned subsidiaries and joint ventures that we control. All intercompany transactions and accounts have been eliminated in consolidation. Estimates The preparation of these consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the amount of revenue and expenses during the reporting period. Actual results could differ from those estimates. The consolidated financial statements include estimates and assumptions that, in the opinion of management, were significant to the underlying amounts representing the future valuation of intangible assets, long-lived assets and goodwill, accounting for share-based compensation, realization of deferred income tax assets and the resolution of tax contingencies. Revenue recognition We recognize revenue, net of sales returns, when ownership passes to customers for products manufactured in our own plants and/or by third-parties on our behalf, and when prices to our customers are fixed or determinable and collection is reasonably assured. This may be upon shipment of goods or upon delivery to the customer, depending on contractual terms. Shipping and handling costs paid by the customer to us are included in revenue. Although we occasionally accept returns of products from our customers occasionally, historically returns have not been material. With regards to DSS, the Company recognizes rental income on filtration, brewers and dispensing equipment at customer locations based on the terms of the related rental agreements, which are generally measured based on 28-day periods. Amounts billed to customers for rental in future periods are deferred and included in accounts payable and accrued liabilities on the Consolidated Balance Sheets. Sales incentives We participate in various incentive programs with our customers, including volume-based incentives, contractual rebates and promotional allowances. Volume incentives are based on our customers achieving volume targets for a period of time. Volume incentives and contractual rebates are deducted from revenue and accrued as the incentives are earned and are based on management’s estimate of the total the customer is expected to earn and claim. Promotional allowances are accrued at time of revenue recognition and are deducted from revenue based on either the volume shipped or the volume sold at the retailer location, depending on the terms of the allowance. We regularly review customer sales forecasts to ensure volume targets will be met and adjust incentive accruals and revenues accordingly. Cost of sales We record costs associated with the manufacturing of our products in costs of sales. Shipping and handling costs incurred to store, prepare and move products between production facilities or from production facilities to branch locations or storage facilities are recorded in cost of sales. Costs incurred in shipment of products from our production facilities to customer locations are also reflected in cost of sales, with the exception of shipping and handling costs incurred to deliver products from DSS branch locations to the end-user consumer of those products. Finished goods inventory costs include the cost of direct labor and materials and the applicable share of overhead expense chargeable to production. Selling, general and administrative expenses We record all other expenses not charged to production as SG&A expenses. Costs incurred to deliver products from DSS branch locations to the end-user consumer are considered a selling expense and are included within SG&A expenses. Advertising costs are expensed at the commencement of an advertising campaign and are recognized as a component of SG&A expenses. Advertising costs are not significant to any reporting segment other than DSS. Advertising costs expensed by DSS for the year ended January 2, 2016 were approximately $18.0 million and for the period from acquisition to January 3, 2015 were approximately $0.4 million. Share-based compensation We have in effect equity incentive plans under which Time-based RSUs, Performance-based RSUs, non-qualified stock options and Director share awards have been granted (as such terms are defined in Note 7 of the Consolidated Financial Statements). Share-based compensation expense for all share-based compensation awards is based on the grant-date fair value. We recognized these compensation costs net of a forfeiture rate on a straight-line basis over the requisite service period of the award, which is generally the vesting term of three years. No estimated forfeitures were included in the calculation of share-based compensation for the 2015, 2014 and 2013 share-based awards. The fair value of the Company’s Time-based RSUs, Performance-based RSUs and Director share awards are based on the closing market price of its common shares on the date of grant as stated on the NYSE. We estimate the fair value of non-qualified options as of the date of grant using the Black-Scholes option pricing model. This model considers, among other factors, the expected life of the award, the expected volatility of the Company’s stock price, and expected dividends. The Company records share-based compensation expense in SG&A expenses. Additional paid-in capital is adjusted by the tax impact related to the difference between the amount deducted for tax purposes and the compensation cost for accounting purposes. Where the tax deduction exceeds book compensation cost, an increase in additional paid-in capital is recorded. Where the tax deduction is less than book compensation cost, a reduction in additional paid-in capital is recorded to the extent there is an accumulated balance or charged to income tax expense if a shortfall remains after the accumulated additional paid-in capital is brought to zero. Cash and cash equivalents Cash and cash equivalents include all highly liquid investments with original maturities not exceeding three months at the time of purchase. The fair values of our cash and cash equivalents approximate the amounts shown on our Consolidated Balance Sheets due to their short-term nature. Allowance for doubtful accounts A portion of our accounts receivable is not expected to be collected due to non-payment, bankruptcies and deductions. Our accounting policy for the allowance for doubtful accounts requires us to reserve an amount based on the evaluation of the aging of accounts receivable, detailed analysis of high-risk customers’ accounts, and the overall market and economic conditions of our customers. This evaluation considers the customer demographic, such as supermarket retailers as compared to small business or individual consumers. We consider our accounts receivable delinquent or past due based on payment terms established with each customer. Accounts receivable are written off when the account is determined to be uncollectible. Inventories Inventories are stated at the lower of cost, determined on the first-in, first-out method, or net realizable value. Returnable bottles are valued at the lower of cost, deposit value or net realizable value. Finished goods and work-in-process include the cost of raw materials, direct labor and manufacturing overhead costs. As a result, we use an inventory reserve to adjust our costs down to a net realizable value and to reserve for estimated obsolescence of both raw materials and finished goods. Customer deposits The Company generally collects deposits on three- and five-gallon bottles used by its DSS customers. Such deposits are refunded only after customers return such bottles in satisfactory condition. The associated bottle deposit liability is estimated based on the number of water customers, average consumption and return rates and bottle deposit market rates. The Company analyzes these assumptions quarterly and adjusts as necessary. Property, plant and equipment Property, plant and equipment are stated at cost less accumulated depreciation. Depreciation is allocated between cost of sales and SG&A expenses and is determined using the straight-line method over the estimated useful lives of the assets. Leasehold improvements are amortized using the straight-line method over the remaining life of the lease or useful life, whichever is shorter. Maintenance and repairs are charged to operating expense when incurred. Goodwill and indefinite life intangible assets Goodwill represents the excess purchase price of acquired businesses over the fair value of the net assets acquired. Goodwill is not amortized, but instead is tested for impairment at least annually. A company may assess qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount, including goodwill. Alternatively, a company may bypass the qualitative assessment and perform the first step of the goodwill impairment test which compares the book value of a reporting unit, including goodwill, with its fair value. If the book value of a reporting unit exceeds its fair value, we complete the second step to determine the amount of goodwill impairment loss that we should record, if any. In the second step, we determine an implied fair value of the reporting unit’s goodwill by allocating the fair value of the reporting unit to all of the assets and liabilities other than goodwill (including any unrecognized intangible assets). The amount of impairment loss is equal to the excess of the book value of the goodwill over the implied fair value of that goodwill, and any impairment loss would be recognized in our results of operations. The following table summarizes our goodwill on a reporting segment basis as of January 2, 2016 and January 3, 2015: Reporting Segment (in millions of U.S. dollars) Cott DSS Cott All Other Total Balance December 29, 2013 $ 125.9 $ — $ 8.8 $ 4.5 $ 139.2 Goodwill acquired during the year — 556.9 54.5 — 611.4 Foreign exchange (2.2 ) — (4.8 ) — (7.0 ) Balance January 3, 2015 $ 123.7 $ 556.9 $ 58.5 $ 4.5 $ 743.6 Goodwill acquired during the year — 4.7 — — 4.7 Adjustments 1 — 17.5 — — 17.5 Foreign exchange (3.7 ) — (2.5 ) — (6.2 ) Balance January 2, 2016 $ 120.0 $ 579.1 $ 56.0 $ 4.5 $ 759.6 1. During the fiscal year ended January 2, 2016, we recorded adjustments to goodwill allocated to the DSS segment in connection with the DSS Acquisition (see Note 2 to the Consolidated Financial Statements). We test goodwill for impairment at least annually in the fourth quarter, based on our reporting unit carrying values as of the end of the third quarter, or more frequently if we determine a triggering event has occurred during the year. Any impairment loss is recognized in our results of operations. We evaluate goodwill for impairment on a reporting unit basis. Reporting units are operations for which discrete financial information is available and are at or one level below our operating segments. For the purpose of testing goodwill for impairment in 2015, we have determined our reporting units are Cott North America, DSS, Calypso Soft Drinks, Aimia, and Royal Crown International (“RCI”). Calypso Soft Drinks and Aimia are reporting units included in our Cott U.K. reporting segment. Calypso Soft Drinks was acquired in June of 2013 and Aimia was acquired in May of 2014 (see Note 2 to the Consolidated Financial Statements). The RCI reporting unit is included in the All Other reporting segment. We had goodwill of $759.6 million on our balance sheet at January 2, 2016, which represents amounts for the Cott North America, DSS, Calypso Soft Drinks, Aimia and RCI reporting units. We have the option of performing a qualitative assessment to determine whether any further quantitative testing for a potential impairment is necessary. Our qualitative assessment will use judgments including, but not limited to, changes in the general economic environment, industry considerations, current economic performance compared to historical economic performance, entity-specific events and events affecting our reporting units, where applicable. If we elect to bypass the qualitative assessment or if we determine, based upon our assessment of those qualitative factors that it is more likely than not that the fair value of the reporting unit is less than its net carrying value, a quantitative assessment is required. The quantitative test is a two-step test. The first step identifies whether there is potential impairment by comparing the fair value of a reporting unit to the carrying amount, including goodwill. If the fair value of a reporting unit is less than its carrying amount, the second step of the impairment test is required to measure the amount of impairment loss, if any. For the 2015 annual test, we elected to perform a qualitative assessment for our Calypso Soft Drinks reporting unit. In performing this assessment, management relied on a number of factors including, but not limited to, macroeconomic conditions, industry and market considerations, cost factors that would have a negative effect on earnings and cash flows, overall financial performance compared with forecasted projections in prior periods, and other relevant reporting unit events, the impact of which are all significant judgments and estimates. Additionally, management considered the recent fair value calculation performed during the third quarter of 2015 where the estimated fair value exceeded the reporting unit’s carrying value by approximately 19%. Based on these factors, management concluded that it was more likely than not that the fair value of the Calypso Soft Drinks reporting unit was greater than its respective carrying amount, including goodwill, indicating no impairment. Goodwill allocated to the Calypso Soft Drinks reporting unit as of January 2, 2016 is $7.9 million. For the Cott North America, DSS, Aimia and RCI reporting units, we elected to bypass the qualitative assessment and performed a quantitative analysis due to an overall CSD industry decline impacting the Cott North America reporting unit, the fact that a quantitative analysis has not been previously performed for DSS and Aimia and the length of time that has elapsed since the last quantitative analysis for the RCI reporting unit. We determined the fair value of each reporting unit being evaluated using a mix of the income approach (which is based on the discounted cash flows of the reporting unit) and the guideline public company approach. We believe using a combination of the two approaches provides a more accurate valuation because it incorporates the expected cash generation of the Company in addition to how a third-party market participant would value the reporting unit. Because the business is assumed to continue in perpetuity, the discounted future cash flows includes a terminal value. Critical assumptions used in our 2015 valuation of the reporting units were weighted-average terminal growth rates of 1.0%, 2.5%, 2.0% and 2.0% for our Cott North America, DSS, Aimia and RCI reporting units, respectively, and discount rate ranging from 8.0% to 11.0%. The terminal growth rate assumption incorporated into the discounted cash flow calculation reflects our long-term view of the market and industry, projected changes in the sale of our products, pricing of such products and operating profit margins. The discount rate was determined using various factors and sensitive assumptions, including bond yields, company-specific risk and size premiums and tax rates. This rate was based on the weighted average cost of capital a market participant would use if evaluating the reporting unit as an investment. These assumptions are considered significant unobservable inputs and represent our best estimate of assumptions that market participants would use to determine the fair value of the respective reporting units. The key inputs into the discounted cash flow analysis were consistent with market data, where available, indicating that the assumptions used were in a reasonable range of observable market data. Based on the quantitative assessment including consideration of the sensitivity of the assumptions made and methods used to determine fair value, industry trends and other relevant factors, we noted that the estimated fair values of the Cott North America, DSS, Aimia and RCI reporting units exceeded its carrying value by approximately 102%, 152%, 44% and 478%, respectively. Therefore, a second step analysis was not required and no goodwill impairment charges were recorded in the fourth quarter ended January 2, 2016. Goodwill allocated to Cott North America, DSS, Aimia and RCI reporting units as of January 2, 2016 are $120.0 million, $579.1 million, $48.1 million and $4.5 million, respectively. Each year during the fourth quarter, we re-evaluate the assumptions used in our assessments, such as revenue growth rates, operating profit margins and discount rate, to reflect any significant changes in the business environment that could materially affect the fair value of our reporting units. Based on the evaluations performed in 2015, we determined that the fair value of each of our reporting units exceeded their carrying amounts. Intangible and other assets As of January 2, 2016, our intangible assets subject to amortization and other assets, net of accumulated amortization were $483.6 million, consisting principally of $422.9 million of customer relationships that arose from acquisitions, $9.9 million of deposits, $24.9 million of information technology assets, and $4.9 million of trademarks. Customer relationships are typically amortized on an accelerated straight-line basis for the period over which we expect to receive the economic benefits. With the DSS Acquisition, the acquired customer relationships are amortized over the expected remaining useful life of those relationships on a basis that reflects the pattern of realization of the estimated undiscounted after-tax cash flows. We review the estimated useful life of these intangible assets annually, taking into consideration the specific net cash flows related to the intangible asset, unless a review is required more frequently due to a triggering event such as the loss of a significant customer. The permanent loss of, or significant decline in sales to any customer included in the intangible asset would result in either an impairment in the value of the intangible asset or an accelerated amortization of any remaining value and could lead to an impairment of the fixed assets that were used to service that customer. In 2014 we recorded $76.5 million of customer relationships acquired in connection with the Aimia Acquisition and $219.8 million of customer relationships acquired in connection with the DSS Acquisition. In 2013 we recorded $10.7 million of customer relationships acquired in connection with the Calypso Soft Drinks Acquisition. We did not record impairment charges for other intangible assets in 2015, 2014 or 2013. Our intangible assets with indefinite lives relate to the 2001 acquisition of intellectual property from Royal Crown Company, Inc., including the right to manufacture our concentrates, with all related inventions, processes, technologies, technical and manufacturing information, know-how and the use of the Royal Crown brand outside of North America and Mexico (the “Rights”), and trademarks acquired in the DSS Acquisition (the “DSS Trademarks”). These assets have a net book value of $228.1 million. Prior to 2001, we paid a volume based royalty to the Royal Crown Company for purchase of concentrates. There are no legal, regulatory, contractual, competitive, economic, or other factors that limit the useful life of this intangible. The life of the Rights and DSS Trademarks are considered to be indefinite and therefore not amortized, but instead are tested for impairment at least annually or more frequently if we determine a triggering event has occurred during the year. We compare the carrying amount of the Rights and DSS Trademarks to their fair value and where the carrying amount is greater than the fair value, we recognize in income an impairment loss. To determine the fair value of the Rights, we use a relief from royalty method of the income approach, which calculates a fair value royalty rate that is applied to a forecast of future volume shipments of concentrate that is used to produce CSDs. The forecast of future volumes is based on the estimated inter-plant shipments and RCI shipments. The relief from royalty method is used since the Rights were purchased in part to avoid making future royalty payments for concentrate to the Royal Crown Company. The resulting cash flows are discounted using a rate to reflect the risk of achieving the projected royalty savings attributable to the Rights. The assumptions used to estimate the fair value of the Rights are subjective and require significant management judgment, including estimated future volume, the fair value royalty rate (which is estimated to be a reasonable market royalty charge that would be charged by a licensor of the Rights) and the risk adjusted discount rate. Based on our impairment tests, the estimated fair value of the Rights significantly exceeded the carrying value for all periods presented. To determine fair value of the DSS Trademarks, we use a relief from royalty method of the income approach, which calculates a fair value royalty rate that is applied to DSS revenue forecasts adjusted to exclude private label sales. The resulting cash flows are discounted using a rate to reflect the risk of achieving the projected royalty savings attributable to the DSS Trademarks. The assumptions used to estimate the fair value of the DSS Trademarks are subjective and require significant management judgment, including estimated future revenues, the fair value royalty rate (which is estimated to be a reasonable market royalty charge that would be charged by a licensor of the trademarks) and the risk adjusted discount rate. Based on our impairment tests, the estimated fair value of the DSS Trademarks exceeded the carrying value for all periods presented. Impairment and disposal of long-lived assets When adverse events occur, we compare the carrying amount of long-lived assets to the estimated undiscounted future cash flows at the lowest level of independent cash flows for the group of long-lived assets and recognize any impairment loss in the Consolidated Statements of Operations, taking into consideration the timing of testing and the asset’s remaining useful life. The expected life and value of these long-lived assets is based on an evaluation of the competitive environment, history and future prospects as appropriate. As part of restructuring activities during 2014, we recorded impairments of long-lived assets of $1.0 million, which were recorded as a component of asset impairments in our Consolidated Statements of Operations. We did not record impairments of long-lived assets in 2015 or 2013. As part of normal business operations, we identify long-lived assets that are no longer productive and are disposed. Losses on disposals of assets are presented separately in our Consolidated Statements of Operations as part of operating income. We recognized losses on disposal of property, plant and equipment of $6.9 million for the year ended January 2, 2016 ($1.7 million—January 3, 2015; $1.8 million—December 28, 2013). Derivative financial instruments We use derivative financial instruments to manage our exposure to movements in foreign currencies and certain commodity prices. All derivative instruments are recorded at fair value in the Consolidated Balance Sheets. We do not use derivative financial instruments for trading or speculative purposes. We manage credit risk related to the derivative financial instruments by requiring high credit standards for our counterparties and periodic settlements. Refer to Note 20 to the Consolidated Financial Statements for further information on our derivative financial instruments. Foreign currency translation The assets and liabilities of non-U.S. active operations, all of which are self-sustaining, are translated to U.S. dollars at the exchange rates in effect at the balance sheet dates. Revenues and expenses are translated using average monthly exchange rates prevailing during the period. The resulting gains or losses are recorded in accumulated comprehensive income under shareowners’ equity. Income taxes We account for income taxes under the asset and liability method. Deferred tax assets and liabilities are recognized based on the differences between the accounting values of assets and liabilities and their related tax bases using currently enacted income tax rates. A valuation allowance is established to reduce deferred income tax assets if, on the basis of available evidence, it is not more likely than not that all or a portion of any deferred tax assets will be realized. The consideration of available evidence requires significant management judgment including an assessment of the future periods in which the deferred tax assets and liabilities are expected to be realized and projections of future taxable income. We classify interest and income tax penalties as income tax expense (benefit). The ultimate realization of the deferred tax assets, related to net operating losses, is dependent upon the generation of future taxable income during the periods prior to their expiration. If our estimates and assumptions about future taxable income are not appropriate, the value of its deferred tax asset may not be recoverable, and may result in an increase to its valuation allowance that will impact current earnings. We account for uncertain tax positions using a two-step process. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates that it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes, based on the technical merits. The second step requires us to estimate and measure the tax benefit as the largest amount that is more than 50% likely to be realized upon ultimate settlement. It is inherently difficult and subjective to estimate such amounts, as we have to determine the probability of various possible outcomes. We re-evaluate these uncertain tax positions on a quarterly basis. This evaluation is based on factors including, but not limited to, changes in facts or circumstances, changes in tax law, effectively settled issues under audit, and new audit activity. Such a change in recognition or measurement would result in the recognition of a tax benefit or an additional charge to the tax provision. We recognize interest and penalties related to unrecognized tax benefits within the income tax expense line in the accompanying Consolidated Statements of Operations, and we include accrued interest and penalties within the income tax payable or receivable account in the Consolidated Balance Sheets. Pension costs We record annual amounts relating to defined benefit pension plans based on calculations, which include various actuarial assumptions such as discount rates and assumed rates of return depending on the pension plan. Material changes in pension costs may occur in the future due to changes in these assumptions. Future annual amounts could be impacted by changes in the discount rate, changes in the expected long-term rate of return, changes in the level of contributions to the plans and other factors. The funded status is the difference between the fair value of plan assets and the benefit obligation. Future actuarial gains or losses that are not recognized as net periodic benefits cost in the same periods will be recognized as a component of other comprehensive income. Insurance accruals For DSS, it is the Company’s policy to retain a portion of expected losses related to workers’ compensation, general, product, casualty, and property and vehicle liability through retentions or deductibles under DSS insurance programs. Provisions for losses expected under these programs are recorded based on estimates of the undiscounted aggregate liabilities for claims insured. Recently issued accounting pronouncements Update ASU 2014-09 – Revenue from Contracts with Customers (Topic 606) In May 2014, the FASB amended its guidance regarding revenue recognition and created a new Topic 606, Revenue from Contracts with Customers. The objectives for creating Topic 606 were to remove inconsistencies and weaknesses in revenue recognition, provide a more robust framework for addressing revenue issues, provide more useful information to users of the financial statements through improved disclosure requirements, simplify the preparation of financial statements by

Acquisitions

Acquisitions	12 Months Ended
	Jan. 02, 2016
Business Combinations [Abstract]
Acquisitions	Note 2—Acquisitions HOD Water Business Acquisitions During the year ended January 2, 2016, the Company acquired nine separate home and office delivery (“HOD”) water businesses for an aggregate cash purchase price of $12.6 million. The Company has accounted for all of these transactions as business combinations in accordance with U.S. GAAP. These acquisitions support the Company’s previously announced objective of strategic acquisitions where it expects to be able to leverage synergies with its existing business. Net assets, including goodwill, acquired have been allocated to the DSS reporting segment. All of the goodwill recorded is expected to be tax deductible. DSS Acquisition In December 2014, the Company completed the acquisition by merger of DSS Group, Inc. (“DSS Group”), parent company to DS Services of America, Inc., a leading bottled water and coffee direct-to-consumer services provider in the United States (the “DSS Acquisition”). The DSS Acquisition was consummated pursuant to an Agreement and Plan of Merger (the “DSS Merger Agreement”) dated November 6, 2014. Aggregate consideration was approximately $1.246 billion paid through a combination of incremental borrowings under the ABL facility (defined below) of $180.0 million, the issuance of $625.0 million of our 6.75% senior notes due January 1, 2020, assumption of existing $350.0 million senior notes due 2021 originally issued by DSS, the issuance of Series A Convertible First Preferred Shares (the “Convertible Preferred Shares”), having an aggregate value of approximately $116.1 million and Series B Non-Convertible First Preferred Shares (the “Non-Convertible Preferred Shares” and together with the Convertible Preferred Shares, the “Preferred Shares”), having an aggregate value of approximately $32.7 million. Pursuant to the terms and conditions set forth in the Merger Agreement, a portion of the aggregate consideration is being held in escrow to secure the indemnification obligations of DSS’s former security holders under the Merger Agreement. The Company amended its existing ABL facility in connection with the acquisition to increase the amount of borrowings available thereunder. The total cash and stock consideration paid by us in the DSS Acquisition is summarized below: (in millions of U.S. dollars) Cash paid to sellers $ 449.7 Working capital adjustment 11.4 Cash paid on behalf of sellers for sellers expenses 25.3 Cash paid to retire term loan on behalf of sellers 317.3 Convertible Preferred Shares 116.1 Non-Convertible Preferred Shares 32.7 Total consideration $ 952.5 The estimated merger consideration was subject to adjustment upon the determination of actual working capital, net indebtedness and certain transaction related expenses, which adjustment was resolved in July 2015 by the payment of $11.4 million to the former security holders of DSS. Our primary strategic reasons for the DSS Acquisition were to accelerate Cott’s acquisition based diversification outside of CSDs and shelf stable juices, broaden our distribution platform by adding a national direct-to-consumer distribution channel and extend our beverage portfolio into new and growing markets, including home and office bottled water delivery services, office coffee services and filtration services, while creating opportunities for revenue, cost synergies and growth prospects. The DSS Acquisition was accounted for as a business combination which, among other things, requires that assets acquired and liabilities assumed be measured at their acquisition date fair values. The purchase price consideration of $952.5 million was allocated to the assets acquired and liabilities assumed based on management’s estimates of their fair values as of the acquisition date. Measurement period adjustments were recorded during the year ended January 2, 2016, primarily for adjustments to certain assets and liabilities existing at the acquisition date. Included as part of these adjustments to the initial purchase price allocation is the correction of $6.2 million of certain balance sheet classification errors previously identified at January 3, 2015. The results of operations of DSS have been included in our operating results beginning as of the acquisition date. We allocated the total purchase price to tangible assets, liabilities and identifiable intangible assets acquired based on their estimated fair values. The excess of the purchase price over the aggregate fair values was recorded as goodwill. The following table summarizes the allocation of the purchase price to the fair value of the assets acquired and liabilities assumed in connection with the DSS Acquisition. (in millions of U.S. dollars) As reported at Adjustments As reported at Cash and cash equivalents $ 74.5 $ — $ 74.5 Accounts receivable 103.4 (0.8 ) 102.6 Inventories 46.8 (0.4 ) 46.4 Prepaid expenses and other current assets 8.8 — 8.8 Deferred income taxes 2.8 0.9 3.7 Property, plant & equipment 1 403.3 (13.3 ) 390.0 Goodwill 1 556.9 17.5 574.4 Intangibles and other assets 1 417.2 16.8 434.0 Accounts payable and accrued liabilities (110.2 ) (8.3 ) (118.5 ) Long-term debt (406.0 ) — (406.0 ) Deferred income tax liabilities 1 (129.1 ) 1.2 (127.9 ) Other long-term liabilities (27.3 ) (2.2 ) (29.5 ) Total $ 941.1 $ 11.4 $ 952.5 1. During the fourth quarter of the year ended January 2, 2016, we adopted ASU 2015-16 and as a result measurement period adjustments were recorded in the fourth quarter of 2015, resulting in a $22.7 million decrease to property, plant & equipment, a $16.8 million increase to intangibles and other assets and a $5.0 million increase to deferred income tax liabilities, with a corresponding increase to goodwill of $10.9 million. This measurement period adjustment resulted in a decrease of $4.8 million, $0.2 million, and $1.9 million in cost of sales, SG&A expenses, and income tax benefit, respectively, associated with a decrease in depreciation expense offset by an increase in amortization expense associated with the adjustment, of which $0.2 million of the total change in cost of sales and less than $0.1 million of the total change in SG&A expenses and income tax benefit, respectively, related to the prior year and with the remainder related to the nine months ended October 3, 2015. The Company recognized $35.9 million of acquisition related costs associated with the DSS Acquisition that were expensed during 2014. These costs are included in acquisition and integration expenses on the Consolidated Statements of Operations. These costs do not include financing fees related to the Preferred Shares financing, which were approximately $0.4 million. The Preferred Shares issuance costs were adjusted to retained earnings. Selected Financial Data (unaudited) The following unaudited financial information from the acquisition date through January 3, 2015 represents the activity of DSS that has been combined with our operations as of the acquisition date. (in millions of U.S. dollars) For the period from December 12, 2014 Revenue $ 28.7 Net loss (2.8 ) Aimia Acquisition In May 2014, our Cott U.K. reporting segment acquired 100% of the share capital of Aimia Foods Holdings Limited (the “Aimia Acquisition”), which includes its operating subsidiary company, Aimia Foods Limited (together referred as “Aimia”) pursuant to a Share Purchase Agreement dated May 30, 2014. Aimia produces and distributes hot chocolate, coffee and powdered beverages primarily through food service, vending and retail channels, and produces hot and cold cereal products on a contract manufacturing basis. The aggregate purchase price for the Aimia Acquisition was £52.1 million ($87.6 million) paid in cash, which included a payment for estimated closing balance sheet working capital, £19.9 million ($33.5 million) in deferred consideration paid in September 2014, and aggregate contingent consideration of up to £16.0 million ($23.6 million at exchange rates in effect on January 2, 2016), which is payable upon the achievement of certain measures related to Aimia’s performance during the twelve months ending July 1, 2016. The closing payment and deferred consideration payment were funded from ABL borrowings and available cash. The total consideration paid by us for the Aimia Acquisition is summarized below: (in millions of U.S. dollars) Cash paid to sellers $ 80.4 Deferred consideration 33.5 Contingent consideration 1 17.9 Working capital payment 7.2 Total consideration $ 139.0 1. Represents the estimated present value of the contingent consideration based on probability of achievement of performance targets recorded at fair value. Our primary reasons for the Aimia Acquisition were to diversify Cott’s product portfolio, packaging formats and channel mix, and enhance our customer offering and growth prospects. The Aimia Acquisition was accounted for as a business combination which, among other things, requires that assets acquired and liabilities assumed be measured at their acquisition date fair values. Identified intangible assets, goodwill and property, plant and equipment were recorded at their estimated fair values. The results of operations of Aimia have been included in our operating results beginning as of the acquisition date. We allocated the total purchase price to tangible assets, liabilities and identifiable intangible assets acquired based on their estimated fair values. The excess of the purchase price over the aggregate fair values was recorded as goodwill. The sellers are entitled to contingent consideration of up to a maximum of £16.0 million ($23.6 million at exchange rates in effect on January 2, 2016), which will become due by us if and to the extent Aimia meets certain targets relating to net income plus interest, income taxes, depreciation and amortization (“EBITDA”) for the twelve months ending July 1, 2016. We estimated the fair value of the contingent consideration based on financial projections of the acquired business and estimated probabilities of achievement of the EBITDA targets. We believe that our estimates and assumptions are reasonable, but there is significant judgment involved. The acquisition date fair value of the contingent consideration was determined to be £10.6 million ($15.6 million at exchange rates in effect on January 2, 2016) using a present valued probability-weighted income approach. During the second quarter of 2015, we recorded a fair value adjustment of £0.4 million ($0.6 million at exchange rates in effect on July 4, 2015) to the contingent consideration based on our review of the key assumptions used to calculate the fair value at the acquisition date. During the fourth quarter of 2015, we recorded a fair value adjustment of £0.1 million ($0.2 million at exchange rates in effect on January 2, 2016) to the contingent consideration based on review of the key assumptions used to calculate the fair value at the acquisition date. Key assumptions include probability-adjusted EBITDA amounts with discount rates consistent with the level of risk of achievement. The change in the fair value adjustment of the contingent consideration was recognized in other (income) expense, net in the Consolidated Statement of Operations for the year ended January 2, 2016. The following table summarizes the allocation of the purchase price to the fair value of the assets acquired and liabilities assumed in connection with the Aimia Acquisition. (in millions of U.S. dollars) Acquired Value Cash $ 9.5 Accounts receivable 11.0 Inventories 9.6 Prepaid expenses and other assets 1.9 Property, plant & equipment 10.9 Goodwill 54.5 Intangibles and other assets 86.2 Accounts payable and accrued liabilities (27.4 ) Deferred tax liabilities (17.2 ) Total $ 139.0 The Company recognized $2.2 million of acquisition related costs associated with the Aimia Acquisition that were expensed during the fiscal year 2014. These costs are included in the acquisition and integration expenses on the Consolidated Statements of Operations. Selected Financial Data (unaudited) The following unaudited financial information from the acquisition date through January 3, 2015 represents the activity of Aimia that has been combined with our operations as of the acquisition date. (in millions of U.S. dollars) For the period from May 30, 2014 Revenue $ 62.3 Net income 2.3 Calypso Soft Drinks Acquisition In June 2013, our Cott U.K. reporting segment acquired 100% of the share capital of Cooke Bros Holdings Limited (the “Calypso Soft Drinks Acquisition”), which includes the subsidiary companies Calypso Soft Drinks Limited and Mr. Freeze (Europe) Limited (together, “Calypso Soft Drinks”). Calypso Soft Drinks produces fruit juices, juice drinks, soft drinks, and freezable products in the United Kingdom. The aggregate purchase price for the Calypso Soft Drinks Acquisition was $12.1 million, which included approximately $7.0 million paid at closing, deferred payments of approximately $2.3 million and $2.5 million, paid on the first and second anniversaries of the closing date, respectively. In connection with the Calypso Soft Drinks Acquisition, we paid $18.5 million of outstanding debt of the acquired companies. Each payment was funded from available cash. The total consideration paid by us in the Calypso Soft Drinks Acquisition is summarized below: (in millions of U.S. dollars) Cash paid to sellers $ 7.0 Deferred consideration 1 5.1 Total consideration $ 12.1 1. Principal amount of $5.3 million discounted to present value. Our primary reasons for the Calypso Soft Drinks Acquisition were to expand Cott’s product portfolio and enhance our customer offering and growth prospects. The Calypso Soft Drinks Acquisition was accounted for as a business combination which, among other things, requires that assets acquired and liabilities assumed be measured at their acquisition date fair values. Identified intangible assets, goodwill and property, plant and equipment were recorded at their estimated fair values. The results of operations of Calypso Soft Drinks have been included in our operating results beginning as of the acquisition date. We allocated the total purchase price of the Calypso Soft Drinks Acquisition to tangible assets, liabilities and identifiable intangible assets acquired based on their estimated fair values. The excess of the purchase price over the aggregate fair values was recorded as goodwill. The fair value assigned to identifiable intangible assets acquired was based on estimates and assumptions made by management. The following table summarizes the allocation of the purchase price to the fair value of the assets acquired and liabilities assumed in connection with the Calypso Soft Drinks Acquisition. (in millions of U.S. dollars) Acquired Value Cash $ 0.5 Accounts receivable 15.9 Inventory 8.1 Prepaid expenses and other assets 0.6 Property, plant and equipment 8.7 Goodwill 8.5 Intangibles and other assets 15.0 Accounts payable and accrued liabilities (15.0 ) Shareholder loans (1.6 ) Deferred tax liabilities (3.4 ) Other long-term liabilities (25.2 ) Total $ 12.1 The Company recognized $1.7 million of acquisition-related costs associated with the Calypso Soft Drinks Acquisition that were expensed during 2013. These costs are included in acquisition and integration expenses on the Consolidated Statements of Operations. Intangible Assets In our determination of the estimated fair value of intangible assets, we consider, among other factors, the best use of acquired assets, analysis of historical financial performance and estimates of future performance of the acquired business’ products. The estimated fair values of identified intangible assets are calculated considering market participant assumptions and using an income approach and estimates and assumptions provided by management of the acquired business and our management. The estimated fair value of customer relationships represent future after-tax discounted cash flows that will be derived from sales to existing customers of the acquired business as of the date of acquisition. The estimated fair value of trademarks and trade names represent the future projected cost savings associated with the premium and brand image obtained as a result of owning the trademark or trade name as opposed to obtaining the benefit of the trademark or trade name through a royalty or rental fee. The estimated fair value of non-competition agreements represent the future after-tax discounted cash flows that are expected to be retained by the acquired business as a result of preventing certain employees or prior owners from competing with us in the specified restricted territories for a period of time subsequent to the date of acquisition or the date of termination of their employment with us, as the case may be. DSS Acquisition The following table sets forth the components of identified intangible assets associated with the DSS Acquisition and their estimated weighted average useful lives: As Reported at January 3, 2015 (in millions of U.S. dollars) Estimated Fair Estimated Customer relationships $ 219.8 16 years Trademarks and trade names 183.1 Indefinite Non-competition agreements 0.4 5 years Software 5.7 3 years Total $ 409.0 Aimia Acquisition The following table sets forth the components of identified intangible assets associated with the Aimia Acquisition and their estimated weighted average useful lives: As Reported at January 3, 2015 (in millions of U.S. dollars) Estimated Fair Estimated Customer relationships $ 76.5 15 years Trademarks and trade names 1.5 20 years Non-competition agreements 2.9 5 years Total $ 80.9 Calypso Soft Drinks Acquisition The following table sets forth the components of identified intangible assets associated with the Calypso Soft Drinks Acquisition and their estimated weighted average useful lives: As Reported at December 28, 2013 (in millions of U.S. dollars) Estimated Fair Estimated Customer relationships $ 10.7 15 years Trademarks and trade names 3.0 20 years Non-competition agreements 1.3 5 years Total $ 15.0 Goodwill DSS Acquisition The principal factor that resulted in recognition of goodwill in the DSS Acquisition was that the purchase price was based in part on cash flow projections assuming the reduction of administration costs and the integration of acquired customers and products into our operations, which is of greater value than on a standalone basis. The goodwill recognized as part of the DSS Acquisition was allocated to the DSS reporting segment, a portion of which is expected to be tax deductible. Aimia Acquisition The principal factor that resulted in recognition of goodwill in the Aimia Acquisition was that the purchase price was based in part on cash flow projections assuming the reduction of administration costs and the integration of acquired customers and products into our operations, which is of greater value than on a standalone basis. The goodwill recognized as part of the Aimia Acquisition was allocated to the Cott U.K. reporting segment, none of which is expected to be tax deductible. Calypso Soft Drinks Acquisition The principal factor that resulted in recognition of goodwill in the Calypso Soft Drinks Acquisition was that the purchase price was based in part on cash flow projections assuming the reduction of administration costs and the integration of acquired customers and products into our operations, which is of greater value than on a standalone basis. The goodwill recognized as part of the Calypso Soft Drinks Acquisition was allocated to the Cott U.K. reporting segment, a portion of which is expected to be tax deductible. Supplemental Pro Forma Data (unaudited) The following unaudited financial information for the years ended January 3, 2015 and December 28, 2013 represent the combined results of operations as if the DSS Acquisition, the Aimia Acquisition and the Calypso Soft Drinks Acquisition had occurred on December 30, 2012. The unaudited pro forma results reflect certain adjustments related to these acquisitions such as increased amortization expense on acquired intangible assets resulting from the preliminary fair valuation of assets acquired. The unaudited pro forma financial information does not necessarily reflect the results of operations that would have occurred had we operated as a single entity during such periods. For the Year Ended (in millions of U.S. dollars, except per share amounts) January 3, 2015 December 28, 2013 Revenue $ 3,099.1 $ 3,141.1 Net loss attributed to Cott Corporation (8.1 ) (102.0 ) Net loss per common share attributed to Cott Corporation, diluted $ (0.08 ) $ (1.08 )

Restructuring

Restructuring	12 Months Ended
	Jan. 02, 2016
Restructuring and Related Activities [Abstract]
Restructuring	Note 3 Restructuring We implement restructuring programs from time to time that are designed to improve operating effectiveness and lower costs. When we implement these programs, we incur various charges, including severance, asset impairments, and other employment related costs. During the first quarter of 2014, we implemented one such program, which involved the closure of two of our smaller plants, one located in North America and the other located in the United Kingdom (the “2014 Restructuring Plan”). The plant closures were completed during our 2014 fiscal year and resulted in cash charges associated with employee redundancy costs and relocation of assets, and non-cash charges related to asset impairments and accelerated depreciation on property, plant and equipment. In connection with the 2014 Restructuring Plan, we incurred total charges of approximately $4.1 million. We also implemented a restructuring plan in June 2013, which consisted primarily of headcount reductions. We had no restructuring activities during the year ended January 2, 2016. The following table summarizes restructuring and asset impairment charges for the years ended January 3, 2015 and December 28, 2013: For the Year Ended (in millions of U.S. dollars) January 3, December 28, Restructuring $ 2.4 $ 2.0 Asset impairments 1.7 — $ 4.1 $ 2.0 The following table summarizes our restructuring charges on a reporting segment basis. For the Year Ended (in millions of U.S. dollars) January 3, December 28, Cott North America $ 2.3 $ 1.0 Cott U.K. 0.1 0.7 All Other — 0.3 Total $ 2.4 $ 2.0 The following table summarizes our asset impairment charges on a reporting segment basis for the year ended January 3, 2015. There were no asset impairment charges for the year ended December 28, 2013. For the Year Ended (in millions of U.S. dollars) January 3, Cott North America $ 0.9 Cott U.K. 0.8 Total $ 1.7 As of January 3, 2015 and December 28, 2013, no amounts were owed under our restructuring plans.

Other (Income) Expense, Net

Other (Income) Expense, Net	12 Months Ended
	Jan. 02, 2016
Other Income and Expenses [Abstract]
Other (Income) Expense, Net	Note 4—Other (Income) Expense, Net The following table summarizes other (income) expense, net for the years ended January 2, 2016, January 3, 2015 and December 28, 2013: For the Year Ended (in millions of U.S. dollars) January 2, January 3, December 28, Foreign exchange (gain) loss $ (7.8 ) $ (0.3 ) $ 0.2 Proceeds from legal settlement (1.4 ) (3.5 ) — Proceeds from insurance recoveries — — (0.1 ) Bond redemption — 20.8 8.7 Write-off of financing fees and discount — 4.1 4.0 Other gain (0.3 ) (0.1 ) — Total $ (9.5 ) $ 21.0 $ 12.8

Interest Expense, Net

Interest Expense, Net	12 Months Ended
	Jan. 02, 2016
Banking and Thrift, Interest [Abstract]
Interest Expense, Net	Note 5—Interest Expense, Net The following table summarizes interest expense, net for the years ended January 2, 2016, January 3, 2015 and December 28, 2013: For the Year Ended (in millions of U.S. dollars) January 2, January 3, December 28, Interest on long-term debt $ 100.9 $ 33.2 $ 47.4 Other interest expense, net 10.1 6.5 4.2 Total $ 111.0 $ 39.7 $ 51.6

Income Tax (Benefit) Expense

Income Tax (Benefit) Expense	12 Months Ended
	Jan. 02, 2016
Income Tax Disclosure [Abstract]
Income Tax (Benefit) Expense	Note 6—Income Tax (Benefit) Expense (Loss) income before income taxes consisted of the following: For the Year Ended (in millions of U.S. dollars) January 2, January 3, December 28, Canada $ 24.2 $ 17.2 $ 30.7 Outside Canada (26.3 ) (62.2 ) (6.9 ) (Loss) income before income taxes $ (2.1 ) $ (45.0 ) $ 23.8 Income tax (benefit) expense consisted of the following: For the Year Ended (in millions of U.S. dollars) January 2, January 3, December 28, Current Canada $ 4.0 $ — $ (0.3 ) Outside Canada 3.7 2.5 (0.4 ) $ 7.7 $ 2.5 $ (0.7 ) Deferred Canada $ (2.5 ) $ 0.3 $ (0.6 ) Outside Canada (27.9 ) (64.2 ) 3.1 $ (30.4 ) $ (63.9 ) $ 2.5 Income tax (benefit) expense $ (22.7 ) $ (61.4 ) $ 1.8 The following table reconciles income taxes calculated at the basic Canadian corporate rates with the income tax provision: For the Year Ended January 2, January 3, December 28, (in millions of U.S. dollars) 2016 2015 2013 Income tax (benefit) expense based on Canadian statutory rates $ (0.5 ) $ (11.5 ) $ 5.7 Foreign tax rate differential (3.7 ) (9.3 ) (0.6 ) Nontaxable interest income (5.5 ) (9.3 ) (9.7 ) Nontaxable dividend income (13.8 ) (11.2 ) (5.4 ) Nontaxable capital (gain) loss (1.4 ) 1.5 — Dividend income 0.9 — — Changes in enacted tax rates 1.3 (1.4 ) (1.5 ) Change in valuation allowance (0.4 ) (29.4 ) 12.5 (Decrease) increase to uncertain tax positions (0.6 ) 1.9 0.8 Non-controlling interests (2.1 ) (1.9 ) (1.8 ) Equity compensation adjustment to net operating loss — 2.7 — Permanent differences 1.3 1.7 0.4 Contingent consideration goodwill basis adjustments — 1.0 (0.1 ) Equity compensation permanent adjustment 0.9 0.6 0.6 Mexico deferred adjustment — 2.5 — Preferred share costs 0.4 — — Other items 0.5 0.7 0.9 Income tax (benefit) expense $ (22.7 ) $ (61.4 ) $ 1.8 The income tax benefit differs from the statutory benefit due primarily to non-taxable interest income, non-taxable dividend income, and differences in foreign tax rates. In connection with the DSS Acquisition in 2014, it was determined that the valuation allowance should be released for all U.S. federal valuation allowances. Deferred income tax assets and liabilities were recognized on temporary differences between the financial and tax bases of existing assets and liabilities as follows: January 2, January 3, (in millions of U.S. dollars) 2016 2015 Deferred tax assets Loss carryforwards $ 136.9 $ 148.9 Leases 0.3 0.1 Property, plant & equipment 5.5 3.3 Liabilities and reserves 42.1 22.3 Stock options 5.9 3.0 Inventories 2.2 2.6 Other 5.6 4.4 198.5 184.6 Deferred tax liabilities Property, plant & equipment (105.6 ) (127.9 ) Intangible assets (146.4 ) (146.4 ) Other — (0.5 ) (252.0 ) (274.8 ) Valuation allowance (15.4 ) (15.8 ) Net deferred tax liability $ (68.9 ) $ (106.0 ) The deferred tax assets and liabilities have been classified as follows on the Consolidated Balance Sheets: January 2, January 3, (in millions of U.S. dollars) 2016 2015 Deferred tax assets: Current $ — $ — Long-term 7.6 3.4 Deferred tax liabilities: Current $ — $ — Long-term (76.5 ) (109.4 ) Net deferred tax liability $ (68.9 ) $ (106.0 ) As a result of certain realization requirements of ASC Topic 718, “Compensation—Stock Compensation” (“ASC 718”), the table of deferred tax assets and liabilities shown above does not include certain deferred tax assets at January 2, 2016 and January 3, 2015 that arose directly from tax deductions related to equity compensation in excess of compensation recognized for financial reporting. As of January 2, 2016, equity will be increased by $2.8 million if and when such deferred tax assets are ultimately realized. We treat our portion of all accumulated foreign subsidiary earnings through January 2, 2016, as indefinitely reinvested under the accounting guidance and accordingly, have not provided for any tax thereon. In order to arrive at this conclusion, we considered factors including, but not limited to, past experience, domestic cash requirements, cash requirements to satisfy the ongoing operations, capital expenditures and other financial obligations of our subsidiaries. As of January 2, 2016, approximately $17.9 million of retained earnings attributable to foreign subsidiaries was considered to be indefinitely invested. Our intention is to permanently reinvest the earnings outside of Canada. It is not practicable to determine the amount of incremental taxes that might arise if these earnings were to be remitted. The amount of tax payable could be significantly impacted by the jurisdiction in which a distribution was made, the amount of the distribution, foreign withholding taxes under applicable tax laws when distributed, relevant tax treaties and foreign tax credits. While it is not practical to determine the amount of tax, we believe that tax planning strategies would allow us to make remittances in a tax efficient manner. As of January 2, 2016, undistributed earnings of foreign operations were considered to be permanently reinvested. Deferred taxes have not been recorded on the excess book basis in the shares of certain foreign subsidiaries as these basis differences are not expected to reverse in the foreseeable future and are expected to be permanent in duration. The basis differences arose primarily from undistributed book earnings, which we intend to reinvest indefinitely, except in certain instances where repatriation attributable to current earnings results in minimal or no taxes. We repatriated earnings of $17.3 million, nil and nil in 2015, 2014 and 2013, respectively, incurring no tax expense. The basis differences could reverse through a sale of the subsidiaries or the receipt of dividends from the subsidiaries, as well as various other events. These earnings will be permanently reinvested by such subsidiaries except in certain instances where repatriation attributable to current earnings results in minimal or no tax consequences. As of January 2, 2016, we have operating loss carryforwards totaling $741.6 million, credit carryforwards totaling $3.7 million and capital loss carryforwards totaling $3.3 million. The operating loss carryforward amount was attributable to Mexico operating loss carryforwards of $20.1 million that will expire from 2018 to 2025 and U.S. federal and state operating loss carryforwards of $328.0 million and $333.9 million, respectively. The U.S. federal operating loss carryforwards will expire from 2028 to 2034 and the state operating loss carryforwards will expire from 2016 to 2035. The credit carryforward amount was attributable to a U.S. federal alternative minimum tax credit carryforward of $1.3 million with an indefinite life, other U.S. federal credit carryforwards of $0.9 million with an indefinite life, and U.S. state credit carryforwards of $1.5 million that will expire from 2015 to 2021. The capital loss carryforward is attributable to a U.K. capital loss of $3.3 million with an indefinite life. We establish a valuation allowance to reduce deferred tax assets if, based on the weight of the available evidence, both positive and negative, for each respective tax jurisdiction, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Due to uncertainty resulting from the lack of sustained taxable income in recent years in Mexico, we have determined that it is more likely than not that the benefit from net operating loss carryforwards and other net deferred tax assets in this jurisdiction will not be realized in the future. In recognition of this risk, we have provided a valuation allowance of $6.6 million to reduce our deferred tax assets in Mexico. Additionally, we have determined that it is more likely than not that the benefit from our capital losses in the U.K. will not be realized in the future due to the uncertainty regarding potential future capital gains in the jurisdiction. In recognition of this risk, we have provided a valuation allowance of $0.6 million on our U.K. capital losses. In connection with the DSS Acquisition in 2014, it was determined that the valuation allowance should be released for all U.S. federal valuation allowances, due to the anticipated timing of deferred tax asset and liability reversal in future periods as well as projections of future taxable income in the U.S. An analysis of various U.S. state attributes indicated a need to continue providing a valuation allowance on certain filings in the amount of $8.2 million. If our assumptions change and we determine we will be able to realize these deferred tax assets, an income tax benefit of $15.4 million will be realized as a result of the reversal of the valuation allowance at January 2, 2016. In 2006, the FASB issued guidance regarding provisions of uncertain tax positions in ASC 740, which provides specific guidance on the financial statement recognition, measurement, reporting and disclosure of uncertain tax positions taken or expected to be taken in a tax return. ASC 740 addresses the determination of whether tax benefits, either permanent or temporary, should be recorded in the financial statements. A reconciliation of the beginning and ending amount of our unrecognized tax benefits is as follows: For the Year Ended January 2, January 3, December 28, (in millions of U.S. dollars) 2016 2015 2013 Unrecognized tax benefits at beginning of year $ 12.5 $ 10.5 $ 9.2 Additions based on tax positions taken during a prior period 0.2 0.5 0.2 Reductions based on tax positions taken during a prior period (0.2 ) (0.9 ) — Settlement on tax positions taken during a prior period (0.6 ) (0.8 ) (1.2 ) Lapse in statute of limitations (1.8 ) — — Additions based on tax positions taken during the current period 1.9 3.9 2.4 Foreign exchange (0.5 ) (0.7 ) (0.1 ) Unrecognized tax benefits at end of year $ 11.5 $ 12.5 $ 10.5 As of January 2, 2016, we had $11.5 million of unrecognized tax benefits, a net decrease of $1.0 million from $12.5 million as of January 3, 2015. If we recognized our tax positions, approximately $9.8 million would favorably impact the effective tax rate. We believe it is reasonably possible that our unrecognized tax benefits will decrease or be recognized in the next twelve months by up to $0.2 million due to the settlement of certain tax positions and lapses in statutes of limitation in various tax jurisdictions. We recognize interest and penalties related to unrecognized tax benefits in the provision for income taxes. We recovered nil of interest and penalties during the years ended January 2, 2016, January 3, 2015 and December 28, 2013. The amount of interest and penalties recognized as an asset in the Consolidated Balance Sheets for 2015 and 2014 was $0.1 million and $0.1 million, respectively. Years through 2008 have been audited by the Internal Revenue Service, though the statutes are still open for the 2007 and later years due to certain net operating loss carryforwards. Years prior to 2010 are closed to audit by U.S. state jurisdictions. We are currently under audit in Canada by the Canada Revenue Agency (“CRA”) for tax years 2011 through 2012. Years prior to 2010 are closed to audit by the CRA. Years prior to 2014 are closed to audit by the U.K. tax authorities, while years prior to 2012 are closed to audit by the Mexico tax authorities.

Share-based Compensation

Share-based Compensation	12 Months Ended
	Jan. 02, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Share-based Compensation	Note 7—Share-based Compensation Each of our share-based compensation plans has been approved by our shareowners, except for our 1986 Common Share Option Plan, as amended (the “Option Plan”), which was adopted prior to our initial public offering, and a stock option award granted to our Chief Executive Officer, which was an inducement grant made to attract and retain that executive. Subsequent amendments to the Option Plan that required shareowner approval have been approved. In 2010, the Human Resources and Compensation Committee of the board of directors (“HRCC”) determined that certain of Cott’s long-term incentive plans were no longer needed and terminated the Option Plan. As of January 2, 2016, no options were outstanding under the Option Plan. Our shareowners approved our 2010 Equity Incentive Plan at the Annual and Special Meeting of Shareowners held on May 4, 2010. Awards under the 2010 Equity Incentive Plan may be in the form of incentive stock options, non-qualified stock options, restricted shares, restricted share units, performance shares, performance units, stock appreciation rights, and stock payments to employees, directors and outside consultants. The 2010 Equity Incentive Plan is administered by the HRCC or any other board committee as may be designated by the board from time to time. At the inception of the 2010 Equity Incentive Plan, 4,000,000 shares were reserved for future issuance, subject to adjustment upon a share split, share dividend, recapitalization, and other similar transactions and events. On February 14, 2013, our board of directors adopted an amendment and restatement of the 2010 Equity Incentive Plan (the “Amended and Restated Equity Plan”), pursuant to which the 2010 Equity Incentive Plan was amended and restated to, among other things, increase the number of shares that may be issued under the plan to 12,000,000 shares and to provide that the number of shares available for issuance will be reduced 2.0 shares for each share issued pursuant to a “full-value” award (i.e., an award other than an option or stock appreciation right) after the effective date of the amendment and restatement. The Amended and Restated Equity Plan was approved by Cott’s shareowners on April 30, 2013. Awards made in 2012 prior to the amendment and restatement are generally governed by the 2010 Equity Incentive Plan. On February 18, 2015, our board of directors adopted the Amended and Restated Equity Plan, pursuant to which the 2010 Equity Incentive Plan was amended and restated to, among other things, increase the number of shares that may be issued under the plan to 20,000,000 shares, increase the limitations of issuance of common shares to non-employee directors without further shareholder approval equal to the lesser of (i) 3% of Cott’s issued and outstanding shares, and (ii) an annual equity award of $500,000, expands the list of situations in which the Company may accelerate the exercisability or vesting or otherwise terminate restrictions relating to an award, and decreases the minimum vesting for restricted shares and restricted share units that vest solely as a result of the passage of time and continued service by the participant (to not less than one year from the date of grant). Additionally, the amended Plan will provide a minimum vesting period for option and stock appreciation right awards that vest solely as a result of the passage of time and continued service by the participant (not less than one year from the date of grant). The Amended and Restated Equity Plan was approved by Cott’s shareowners on May 5, 2015. Awards under the Amended and Restated Equity Plan may be in the form of incentive stock options, non-qualified stock options, restricted shares, restricted share units, performance shares, performance units, stock appreciation rights, and stock payments to employees, directors and outside consultants. The Amended and Restated Equity Plan is administered by the HRCC or any other board committee as may be designated by the board from time to time. Shares to be issued pursuant to Time-based RSUs, Performance-based RSUs, or stock options that are forfeited, expired, or are cancelled or settled without the issuance of shares return to the pool of shares available for issuance under the Amended and Restated Equity Plan. As of January 2, 2016, there were 9,880,672 shares available for future issuance under the Amended and Restated Equity Plan. The table below summarizes the share-based compensation expense for the years ended January 2, 2016, January 3, 2015, and December 28, 2013. This share-based compensation expense was recorded in SG&A expenses in our Consolidated Statements of Operations. As used below: (i) “Performance-based RSUs” mean restricted share units with performance-based vesting granted under the Company’s 2010 Equity Incentive Plan (the “2010 Equity Incentive Plan”) or Amended and Restated Equity Plan (as defined below), as the case may be, (ii) “Time-based RSUs” mean restricted share units with time-based vesting granted under the 2010 Equity Incentive Plan or Amended and Restated Equity Plan, as the case may be, (iii) “Stock options” mean non-qualified stock options granted under the Amended and Restated Equity Plan, the 2010 Equity Incentive Plan, or the Option Plan, as the case may be, (iv) “Director share awards” mean common shares issued in consideration of the annual board retainer fee to non-management members of our board of directors under the 2010 Equity Incentive Plan or Amended and Restated Equity Plan, as the case may be, and (v) “ESPP” means the Cott Corporation Employee Share Purchase Plan, under which common shares are issued to eligible employees at a discount through payroll deductions. For the Year Ended January 2, January 3, December 28, (in millions of U.S. dollars) 2016 2015 2013 Stock options $ 1.9 $ 1.6 $ 0.8 Performance-based RSUs 4.9 0.6 0.2 Time-based RSUs 2.4 2.8 2.2 Director share awards 1.0 0.8 0.8 Employee Share Purchase Plan 0.1 — — Total $ 10.3 $ 5.8 $ 4.0 During the fourth quarter of 2013, we concluded that it was no longer probable that the targets established for the Performance-based RSUs awarded in 2013 would be met, and we no longer expect these awards to ultimately vest. We continue to accrue the compensation expense for the Performance-based RSUs awarded in 2014 and 2015. The tax benefit recognized related to share-based compensation expense for the fiscal year ended January 2, 2016 was $2.7 million (January 3, 2015 — $1.3 million; December 28, 2013 — $1.0 million). As of January 2, 2016, the unrecognized share-based compensation expense and weighted average years over which we expect to recognize it as compensation expense were as follows: (in millions of U.S. dollars, except years) Unrecognized share-based as of January 2, 2016 Weighted average years Stock options $ 2.6 1.8 Performance-based RSUs 7.9 1.9 Time-based RSUs 2.3 1.6 Total $ 12.8 Stock Options During 2015, 2014 and 2013 approximately 684,000, 441,000 and 392,000 options were granted to certain of our employees under the Amended and Restated Equity Plan at a weighted-average exercise price of $9.22, $8.00 and $9.29 per share, respectively. The weighted-average grant date fair value of the options was estimated to be $4.31, $3.84 and $4.10 per share in 2015, 2014 and 2013, respectively, using the Black-Scholes option pricing model. The grant date fair value of each option granted during the years ended January 2, 2016, January 3, 2015 and December 28, 2013 was estimated on the date of grant using the Black-Scholes option pricing model with the following weighted-average assumptions: For the Year Ended January 2, January 3, December 28, 2016 2015 2013 Risk-free interest rate 2.0 % 2.7 % 1.7 % Average expected life (years) 10.0 10.0 10.0 Expected volatility 58.7 % 58.5 % 32.3 % Expected dividend yield 3.0 % 2.9 % — The following table summarizes the activity for Company stock options: Stock Options Weighted Weighted Aggregate Outstanding at December 29, 2012 468 $ 7.13 7.3 $ 788.8 Granted 392 9.29 Forfeited or expired (30 ) 6.58 Outstanding at December 28, 2013 830 8.17 7.6 811.9 Granted 441 8.00 Forfeited or expired (50 ) 16.45 Outstanding at January 3, 2015 1,221 7.77 7.6 400.7 Granted 684 9.22 Exercised (113 ) 4.94 637.4 Forfeited or expired (35 ) 8.56 Outstanding at January 2, 2016 1,757 $ 8.50 8.0 $ 4,373.8 Exercisable at January 2, 2016 670 $ 8.10 6.8 $ 1,929.0 Vested or expected to vest at January 2, 2016 1,757 $ 8.50 8.0 $ 4,373.8 The aggregate intrinsic value amounts in the table above represent the difference between the closing price of our common stock on the New York Stock Exchange on December 31, 2015, which was $10.99 (January 2, 2015—$7.00; December 27, 2013— $8.06), and the exercise price, multiplied by the number of in-the-money stock options as of the same date. The total amount of cash received from the exercise of stock options was $0.5 million during the fiscal year ended January 2, 2016 with no associated tax benefit realized. There were no stock options exercised during the years ended January 3, 2015 and December 28, 2013. The total fair value of options that vested during the year ended January 2, 2016 was $1.5 million (January 3, 2015 — $1.3 million; December 28, 2013 — nil). Outstanding options at January 2, 2016 were as follows: Options Outstanding Options Exercisable Exercise Price Number of Remaining Weighted Number of Options Weighted $6.58 294 6.1 $ 6.58 294 $ 6.58 $8.00 421 8.1 $ 8.00 3 $ 8.00 $9.00 86 9.2 $ 9.00 — $ — $9.25 583 9.2 $ 9.25 — $ — $9.29 373 7.3 $ 9.29 373 $ 9.29 1,757 8.0 $ 8.50 670 $ 8.10 Other Awards On May 29, 2015, we granted 110,000 common shares to the non-management members of our board of directors under the Amended and Restated Equity Plan with a grant date fair value of approximately $1.0 million. The common shares were issued in consideration of the directors’ annual board retainer fee and were vested upon issuance. In 2015, we granted 320,180 Performance-based RSUs and 213,453 Time-based RSUs to certain of our employees. The Performance-based RSUs vest based on the achievement of a specified target level of pre-tax income for the period beginning on January 4, 2015 and ending on the last day of our 2017 fiscal year. The amount of Performance-based RSUs that may vest and the related unrecognized compensation cost is subject to change based on the level of targeted pre-tax income that is achieved during the period beginning on January 4, 2015 and ending on the last day of our 2017 fiscal year. The Time-based RSUs and the stock options vest on the last day of our 2017 fiscal year. In 2014, we granted 111,880 common shares to the non-management members of our board of directors under the Amended and Restated Equity Plan with a grant date fair value of approximately $0.8 million. The common shares were issued in consideration of the directors’ annual board retainer fee and were vested upon issuance. In 2014, we granted 273,906 Performance-based RSUs and 368,125 Time-based RSUs to certain of our employees. The Performance-based RSUs vest based on the achievement of a specified target level of pre-tax income for the period beginning on December 29, 2013 and ending on the last day of our 2016 fiscal year. The amount of Performance-based RSUs that may vest and the related unrecognized compensation cost is subject to change based on the level of targeted pre-tax income that is achieved during the period beginning on December 29, 2013 and ending on the last day of our 2016 fiscal year. The Time-based RSUs and the stock options vest on the last day of our 2016 fiscal year. In 2014, we granted 1,082,348 Performance-based RSUs to certain of our employees in connection with the DSS Acquisition. The Performance-based RSUs vest based upon the achievement of specified level of DSS EBITDA (weighted 60%), revenue (weighted 20%) and “net cooler rental activity” (which is net new cooler rental customers, or total cooler rental customer additions for the year less total cooler rental customers who terminated service in the year) (weighted 20%) over the three-year period ending at the end of fiscal 2017. The amount of Performance-based RSUs that may vest and the related unrecognized compensation cost is subject to change based on the level of performance objectives that are achieved during the period beginning on December 28, 2014 and ending on the last day of DSS’s 2017 fiscal year. In 2013, we granted 87,190 common shares to the non-management members of our board of directors under the Amended and Restated Equity Plan with a grant date fair value of approximately $0.8 million. The common shares were issued in consideration of the directors’ annual board retainer fee and were vested upon issuance. In 2013, we granted 247,181 Performance-based RSUs and 382,452 Time-based RSUs to certain of our employees. The Performance-based RSUs were to vest based on the achievement of a specified target level of pre-tax income for the period beginning on December 30, 2012 and ending on the last day of our 2015 fiscal year. The performance targets established for the Performance-based RSUs were not met at the end of our 2015 fiscal year, and as a result, those awards dis not vest. The Time-based RSUs and the stock options granted in 2013 vested on the last day of our 2015 fiscal year. During the year ended January 2, 2016, Performance-based RSU and Time-based RSU activity was as follows: Number of (in thousands) Weighted Average Fair Value Number of (in thousands) Weighted Average Fair Value Balance at January 3, 2015 1,782 $ 7.01 664 $ 8.63 Awarded 320 9.22 213 9.22 Awarded in connection with modification 55 7.90 — — Issued (255 ) 6.87 (10 ) 8.60 Forfeited (24 ) 8.61 (40 ) 8.67 Outstanding at January 2, 2016 1,878 $ 7.41 827 $ 8.78 Vested or expected to vest at January 2, 2016 1,878 $ 7.41 827 $ 8.78 Employee Share Purchase Plan On March 9, 2015, the Company’s Board of Directors authorized and approved the Cott Corporation Employee Share Purchase Plan (the “ESPP”), which was approved by Cott’s shareowners on May 5, 2015. The ESPP was effective October 1, 2015 and qualifies as an “employee share purchase plan” under Section 423 of the Internal Revenue Code of 1986 (“IRC”), as amended. Substantially all employees are eligible to participate in the ESPP and may elect to participate at the beginning of any quarterly offering period. The ESPP authorizes the issuance, and the purchase by eligible employees, of up to 3,000,000 shares of Cott common shares through payroll deductions. Eligible employees who choose to participate may purchase Cott common shares at 90% of market value on the first or last day of the quarterly offering period, whichever is lower. The minimum contribution which an eligible employee may make under the ESPP is 1% of the employee’s eligible compensation, with the maximum contribution limited to 15% of the employee’s eligible compensation. At the end of each quarterly offering period for which the employee participates, the total amount of each employee’s payroll deduction for that offering period will be used to purchase Cott common shares. The Company recognized $0.1 million of share-based compensation expense in SG&A expenses in our Consolidated Statement of Operations for the year ended January 2, 2016. At January 2, 2016, 2,970,838 shares remained available for issuance under the ESPP.

Net (Loss) Income per Common Sh

Net (Loss) Income per Common Share	12 Months Ended
	Jan. 02, 2016
Earnings Per Share [Abstract]
Net (Loss) Income per Common Share	Note 8—Net (Loss) Income per Common Share Basic net (loss) income per common share is calculated by dividing net (loss) income attributed to Cott Corporation by the weighted average number of common shares outstanding during the periods presented. Diluted net (loss) income per common share is calculated by dividing diluted net (loss) income attributed to Cott Corporation by the weighted average number of common shares outstanding adjusted to include the effect, if dilutive, of the exercise of in-the-money stock options, Performance-based RSUs, Time-based RSUs and Convertible Preferred Shares during the periods presented. The dilutive effect of the Convertible Preferred Shares is calculated using the if-converted method. In applying the if-converted method, the convertible shares are assumed to have been converted at the beginning of the period (or at the time of issuance, if later). Set forth below is a reconciliation of the numerator and denominator for the diluted (loss) income per common share computations for the periods indicated: Numerator For the Year Ended January 2, January 3, December 28, (in millions of U.S. dollars) 2016 2015 2013 Net (loss) income attributed to Cott Corporation $ (3.4 ) $ 10.0 $ 17.0 Plus: Accumulated dividends on convertible preferred shares 1 — 0.6 — Diluted net (loss) income attributed to Cott Corporation $ (3.4 ) $ 10.6 $ 17.0 Denominator For the Year Ended January 2, January 3, December 28, (in thousands) 2016 2015 2013 Weighted average number of shares outstanding - basic 103,037 93,777 94,750 Dilutive effect of stock options — 83 55 Dilutive effect of Performance-based RSUs — 325 303 Dilutive effect of Time-based RSUs — 619 525 Dilutive effect of Convertible Preferred Shares 1 — 1,096 — Adjusted weighted average number of shares outstanding - diluted 103,037 95,900 95,633 1. For the year ended January 3, 2015, the accumulated dividends on Convertible Preferred Shares were added back to the numerator to calculate diluted net income per common share because the Convertible Preferred Shares were assumed to have been converted at the time of issuance even though they were not actually convertible until three years after issuance. The following table summarizes anti-dilutive securities excluded from the computation of diluted (loss) income per common share for the periods indicated: For the Year Ended January 2, January 3, December 28, (in thousands) 2016 2015 2013 Stock options 1,757 833 442 Performance-based RSUs 1 1,631 — — Time-based RSUs 827 — — 1. Performance-based RSUs represent the number of shares expected to be issued based on the estimated achievement of pre-tax income for these awards.

Segment Reporting

Segment Reporting	12 Months Ended
	Jan. 02, 2016
Segment Reporting [Abstract]
Segment Reporting	Note 9—Segment Reporting Our broad portfolio of products include bottled water, coffee, brewed tea, water dispensers, coffee and tea brewers, filtration equipment, CSDs, 100% shelf stable juice and juice-based products, clear, still and sparkling flavored waters, energy drinks and shots, sports products, new age beverages, ready-to-drink teas, liquid enhancers, freezables, ready-to-drink alcoholic beverages, hot chocolate, coffee, malt drinks, creamers/whiteners, cereals and beverage concentrates. During 2015, our business operated through four reporting segments: DSS, Cott North America, Cott U.K. and All Other (which includes our Mexico operating segment, RCI operating segment and other miscellaneous expenses). We refer to our Cott North America, Cott U.K. and All Other reporting segments together as our “traditional business”. Our Corporate function is not treated as a segment; it includes certain general and administrative costs that are not allocated to any of the reporting segments. January 2, 2016 (in millions of U.S. dollars) Cott DSS Cott All Corporate Eliminations Total Revenue, net 1 $ 1,330.9 $ 1,021.1 $ 557.0 $ 57.6 $ — $ (22.6 ) 2,944.0 Depreciation and amortization 79.6 119.9 22.7 1.6 — — 223.8 Operating income (loss) 38.5 39.0 28.0 10.5 (16.6 ) — 99.4 Property, plant & equipment, net 293.4 372.6 97.6 6.2 — — 769.8 Goodwill 120.0 579.1 56.0 4.5 — — 759.6 Intangibles and other assets, net 222.4 402.5 86.8 — — — 711.7 Total assets 2 943.1 1,513.1 402.5 28.6 — — 2,887.3 Additions to property, plant & equipment 30.9 67.2 11.6 1.1 — — 110.8 1. Intersegment revenue between Cott North America and the other reporting segments was $22.6 million for the year ended January 2, 2016. 2. Excludes intersegment receivables, investments and notes receivable. January 3, 2015 (in millions of U.S. dollars) Cott DSS Cott All Corporate Eliminations Total Revenue, net 1 $ 1,433.5 $ 28.7 $ 597.9 $ 65.0 $ — $ (22.3 ) 2,102.8 Depreciation and amortization 82.1 5.2 21.7 1.7 — — 110.7 Operating income (loss) 29.7 (1.7 ) 26.3 10.0 (48.6 ) — 15.7 Property, plant & equipment, net 331.9 415.4 109.9 7.3 — — 864.5 Goodwill 123.7 556.9 58.5 4.5 — — 743.6 Intangibles and other assets, net 243.1 415.5 99.2 0.2 — — 758.0 Total assets 2 1,048.4 1,567.6 426.8 30.4 — — 3,073.2 Additions to property, plant & equipment 29.2 3.4 13.3 0.8 — — 46.7 1. Intersegment revenue between Cott North America and the other reporting segments was $22.3 million for the year ended January 3, 2015. 2. Excludes intersegment receivables, investments and notes receivable. December 28, 2013 (in millions of U.S. dollars) Cott Cott All Corporate Eliminations Total Revenue, net 1 $ 1,556.2 $ 494.3 $ 64.5 $ — $ (21.0 ) 2,094.0 Depreciation and amortization 84.2 14.2 2.2 — — 100.6 Operating income (loss) 67.1 25.6 7.2 (11.7 ) — 88.2 Property, plant & equipment, net 360.1 111.0 9.4 — — 480.5 Goodwill 125.9 8.8 4.5 — — 139.2 Intangibles and other assets, net 262.6 27.7 0.3 — — 290.6 Total assets 2 1,075.2 296.3 39.2 — — 1,410.7 Additions to property, plant & equipment 41.6 12.4 1.3 — — 55.3 1. Intersegment revenue between Cott North America and the other reporting segments was $21.0 million for the year ended December 28, 2013. 2. Excludes intersegment receivables, investments and notes receivable. For the year ended January 2, 2016, sales to Walmart accounted for 18.0% of our total revenue (2014—26.1%; 2013—30.1%), 33.2% of our Cott North America reporting segment revenue (2014—33.3%; 2013—36.1%), 11.5% of our Cott U.K. reporting segment revenue (2014—12.7%; 2013—14.8%), 3.7% of our All Other reporting segment revenue (2014—3.8%; 2013—3.9%) and 2.2% of our DSS reporting segment revenue (2014—2.7%). Credit risk arises from the potential default of a customer in meeting its financial obligations to us. Concentrations of credit exposure may arise with a group of customers that have similar economic characteristics or that are located in the same geographic region. The ability of such customers to meet obligations would be similarly affected by changing economic, political or other conditions. We are not currently aware of any facts that would create a material credit risk. Revenues for our DSS reporting segment from sales to external customers were generated exclusively in the United States. In our other reporting segments, revenues attributed to external customers located outside of Canada are displayed separately within the Cott U.K. and All Other reporting segments above, with the exception of revenues attributed to external customers located in the United States, which are reported within the Cott North America reporting segment. Revenues generated from sales to external customers in the United States for the Cott North America reporting segment were as follows: For the Year Ended January 2, January 3, December 28, (in millions of U.S. dollars) 2016 2015 2013 United States $ 2,198.0 $ 1,259.7 $ 1,348.0 Total $ 2,198.0 $ 1,259.7 $ 1,348.0 Revenues by channel by reporting segment were as follows: For the Year Ended January 2, 2016 (in millions of U.S. dollars) Cott DSS Cott All Other Eliminations Total Revenue Private label retail $ 1,075.9 $ 65.3 $ 262.3 $ 4.5 $ (1.6 ) $ 1,406.4 Branded retail 114.9 84.1 169.8 4.1 (1.5 ) 371.4 Contract packaging 111.8 — 114.0 22.2 (6.5 ) 241.5 Home and office bottled water delivery — 651.3 — — — 651.3 Office coffee services — 121.3 — — — 121.3 Concentrate and other 28.3 99.1 10.9 26.8 (13.0 ) 152.1 Total $ 1,330.9 $ 1,021.1 $ 557.0 $ 57.6 $ (22.6 ) $ 2,944.0 For the Year Ended January 3, 2015 (in millions of U.S. dollars) Cott DSS Cott All Other Eliminations Total Revenue Private label retail $ 1,206.4 $ 2.1 $ 296.7 $ 7.4 $ (1.2 ) $ 1,511.4 Branded retail 108.4 2.6 173.7 4.5 (1.6 ) 287.6 Contract packaging 86.9 — 120.8 24.6 (6.7 ) 225.6 Home and office bottled water delivery — 12.2 — — — 12.2 Office coffee services — 4.3 — — — 4.3 Concentrate and other 31.8 7.5 6.7 28.5 (12.8 ) 61.7 Total $ 1,433.5 $ 28.7 $ 597.9 $ 65.0 $ (22.3 ) $ 2,102.8 For the Year Ended December 28, 2013 (in millions of U.S. dollars) Cott Cott All Other Eliminations Total Revenue Private label retail $ 1,364.1 $ 283.4 $ 7.6 $ (0.2 ) $ 1,654.9 Branded retail 114.0 111.6 5.4 (0.4 ) 230.6 Contract packaging 54.1 97.1 24.3 (7.1 ) 168.4 Home and office bottled water delivery — — — — — Office coffee services — — — — — Concentrate and other 24.0 2.2 27.2 (13.3 ) 40.1 Total $ 1,556.2 $ 494.3 $ 64.5 $ (21.0 ) $ 2,094.0 Property, plant & equipment, net by geographic area as of January 2, 2016 and January 3, 2015 were as follows: January 2, January 3, (in millions of U.S. dollars) 2016 2015 North America $ 666.0 $ 747.3 United Kingdom 97.6 109.9 All Other 6.2 7.3 Total $ 769.8 $ 864.5

Accounts Receivable, Net

Accounts Receivable, Net	12 Months Ended
	Jan. 02, 2016
Receivables [Abstract]
Accounts Receivable, Net	Note 10—Accounts Receivable, Net The following table summarizes accounts receivable, net as of January 2, 2016 and January 3, 2015: January 2, January 3, (in millions of U.S. dollars) 2016 2015 Trade receivables $ 285.5 $ 299.8 Allowance for doubtful accounts (9.2 ) (6.5 ) Other 17.0 12.4 Total $ 293.3 $ 305.7

Inventories

Inventories	12 Months Ended
	Jan. 02, 2016
Inventory Disclosure [Abstract]
Inventories	Note 11—Inventories The following table summarizes inventories as of January 2, 2016 and January 3, 2015: January 2, January 3, (in millions of U.S. dollars) 2016 2015 Raw materials $ 95.3 $ 105.8 Finished goods 1 118.4 118.4 Resale items 15.8 17.4 Other 19.9 20.8 Total $ 249.4 $ 262.4 1. DSS finished goods inventory of $8.9 million were reclassified to property plant & equipment, net as of January 3, 2015 (see Note 1 to the Consolidated Financial Statements) to be consistent with Cott’s accounting treatment.

Property, Plant & Equipment, Ne

Property, Plant & Equipment, Net	12 Months Ended
	Jan. 02, 2016
Property, Plant and Equipment [Abstract]
Property, Plant & Equipment, Net	Note 12—Property, Plant & Equipment, Net The following table summarizes property, plant and equipment, net as of January 2, 2016 and January 3, 2015: January 2, 2016 January 3, 2015 (in millions of U.S. dollars) Estimated Cost Accumulated Net Cost Accumulated Net Land n/a $ 86.6 — $ 86.6 $ 101.0 $ — $ 101.0 Buildings 10-40 207.4 74.7 132.7 220.8 73.7 147.1 Machinery and equipment 7-15 759.3 442.0 317.3 759.8 402.8 357.0 Plates, films and molds 1-10 19.2 11.5 7.7 21.5 13.2 8.3 Vending 5-10 10.4 10.2 0.2 11.2 10.8 0.4 Vehicles and transportation equipment 3-15 70.2 17.6 52.6 64.3 1.3 63.0 Leasehold improvements 1 50.6 32.0 18.6 46.5 26.9 19.6 IT Systems 3-7 14.4 8.4 6.0 13.4 7.1 6.3 Furniture and fixtures 3-10 10.1 5.7 4.4 9.2 5.9 3.3 Customer equipment 2 3-7 144.4 31.5 112.9 129.4 1.5 127.9 Returnable bottles 3 3 32.7 8.8 23.9 23.2 0.4 22.8 Capital leases 4 13.7 6.8 6.9 14.4 6.6 7.8 Total $ 1,419.0 $ 649.2 $ 769.8 $ 1,414.7 $ 550.2 $ 864.5 1. Leasehold improvements are amortized over the remaining life of the lease or remaining useful life, whichever is shorter. 2. Customer equipment consists of coolers, brewers, refrigerators, water purification devices and storage racks held on site at DSS customer locations. 3. Returnable bottles are those bottles on site at DSS customer locations. 4. Our recorded assets under capital leases relate primarily to buildings and machinery and equipment. Depreciation expense, which includes depreciation recorded for assets under capital leases, for the year ended January 2, 2016 was $147.3 million ($74.7 million—January 3, 2015; $69.2 million —December 28, 2013).

Intangibles and Other Assets

Intangibles and Other Assets	12 Months Ended
	Jan. 02, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Intangibles and Other Assets	Note 13—Intangibles and Other Assets The following table summarizes intangibles and other assets as of January 2, 2016 and January 3, 2015: January 2, 2016 January 3, 2015 Accumulated Accumulated (in millions of U.S. dollars) Cost Amortization Net Cost Amortization Net Intangibles Not subject to amortization Rights 1 $ 45.0 — $ 45.0 $ 45.0 $ — $ 45.0 DSS Trademarks 183.1 — 183.1 183.1 — 183.1 Total intangibles not subject to amortization 228.1 — 228.1 228.1 — 228.1 Subject to amortization Customer relationships 663.9 241.0 422.9 646.2 174.6 471.6 Trademarks 33.0 28.1 4.9 33.5 26.9 6.6 Information technology 54.0 29.1 24.9 53.3 25.7 27.6 Other 7.8 4.5 3.3 7.6 3.6 4.0 Total intangibles subject to amortization 758.7 302.7 456.0 740.6 230.8 509.8 Total Intangibles 986.8 302.7 684.1 968.7 230.8 737.9 Other Assets Financing costs 12.6 8.5 4.1 12.7 7.5 5.2 Deposits 10.3 0.4 9.9 7.8 — 7.8 Other 15.2 1.6 13.6 8.4 1.3 7.1 Total Other Assets 38.1 10.5 27.6 28.9 8.8 20.1 Total Intangibles & Other Assets $ 1,024.9 $ 313.2 $ 711.7 $ 997.6 $ 239.6 $ 758.0 1. Relates to the 2001 acquisition of intellectual property from Royal Crown Company, Inc., including the right to manufacture our concentrates, with all related inventions, processes, technologies, technical and manufacturing information, know-how and the use of the Royal Crown brand outside of North America and Mexico. Amortization expense of intangible and other assets was $81.3 million during 2015 ($38.5 million—January 3, 2015; $34.2 million—December 28, 2013). Amortization of intangibles includes $6.5 million ($3.2 million—January 3, 2015; $2.9 million—December 28, 2013) relating to information technology assets and $4.8 million ($2.5 million—January 3, 2015; $2.8 million—December 28, 2013) relating to deferred financing assets. The estimated amortization expense for intangible assets subject to amortization over the next five years is: (in millions of U.S. dollars) 2016 $ 71.3 2017 61.6 2018 54.8 2019 46.5 2020 40.4 Thereafter 181.4 Total $ 456.0

Accounts Payable and Accrued Li

Accounts Payable and Accrued Liabilities	12 Months Ended
	Jan. 02, 2016
Payables and Accruals [Abstract]
Accounts Payable and Accrued Liabilities	Note 14—Accounts Payable and Accrued Liabilities The following table summarizes accounts payable and accrued liabilities as of January 2, 2016 and January 3, 2015: January 2, January 3, (in millions of U.S. dollars) 2016 2015 Trade payables $ 227.2 $ 231.7 Accrued compensation 49.8 44.0 Accrued sales incentives 25.2 31.5 Accrued interest 12.2 4.2 Payroll, sales and other taxes 13.3 17.8 Accrued deposits 28.6 30.6 Other accrued liabilities 81.3 60.2 Total $ 437.6 $ 420.0

Debt

Debt	12 Months Ended
	Jan. 02, 2016
Debt Disclosure [Abstract]
Debt	Note 15—Debt Our total debt as of January 2, 2016 and January 3, 2015 was as follows: January 2, 2016 January 3, 2015 Unamortized Unamortized Debt Issuance Debt Issuance (in millions of U.S. dollars) Principal Costs Net Principal Costs Net 6.750% senior notes due in 2020 $ 625.0 $ 12.0 $ 613.0 $ 625.0 $ 14.2 $ 610.8 10.000% senior notes due in 2021 1 390.1 — 390.1 405.6 — 405.6 5.375% senior notes due in 2022 525.0 8.2 516.8 525.0 8.8 516.2 ABL facility 122.0 — 122.0 229.0 — 229.0 GE Term Loan 6.4 0.4 6.0 8.2 0.7 7.5 Capital leases and other debt financing 2.9 — 2.9 5.2 — 5.2 Total debt 1,671.4 20.6 1,650.8 1,798.0 23.7 1,774.3 Less: Short-term borrowings and current debt: ABL facility 122.0 — 122.0 229.0 — 229.0 Total short-term borrowings 122.0 — 122.0 229.0 — 229.0 GE Term Loan - current maturities 2.2 — 2.2 2.0 — 2.0 Capital leases and other debt financing - current maturities 1.2 — 1.2 2.0 — 2.0 Total current debt 125.4 — 125.4 233.0 — 233.0 Total long-term debt $ 1,546.0 $ 20.6 $ 1,525.4 $ 1,565.0 $ 23.7 $ 1,541.3 1. The outstanding aggregate principal amount of the DSS Notes of $350.0 million was assumed by Cott at fair value of $406.0 million in connection with the DSS Acquisition. The premium of $56.0 million is being amortized as an adjustment to interest expense using the effective interest method over the remaining contractual term of the DSS Notes. The effective interest rate is 7.515%. The long-term debt payments (which include current maturities of long-term debt) required in each of the next five years and thereafter are as follows: (in millions of U.S. dollars) Long Term Debt 2016 $ 125.4 2017 2.9 2018 2.3 2019 0.2 2020 625.2 Thereafter 875.3 $ 1,631.3 Asset-Based Lending Facility In March 2008, we entered into a credit agreement with JPMorgan Chase Bank, N.A. as Agent that created the ABL facility to provide financing for our Cott North America, Cott U.K. and Mexico operations. We have amended and refinanced the ABL facility from time to time and incurred financing fees in connection therewith, an aggregate of $9.0 million of which have been capitalized and deferred and are being amortized using the straight-line method over the duration of the amended ABL facility. On December 12, 2014, in connection with the DSS Acquisition, we amended the ABL facility to, among other things, (1) provide for an increase in the lenders’ commitments under the ABL facility to $400.0 million (which, with the accordion feature, if used, permits us to increase the lenders’ commitments under the ABL facility to $450.0 million, subject to certain conditions), (2) extend the maturity date to the earliest of (i) December 12, 2019, (ii) June 12, 2019, if we have not redeemed, repurchased or refinanced the 2020 Notes (described below) by May 28, 2019, or (iii) any earlier date on which the commitments under the ABL facility are reduced to zero or otherwise terminated, (3) include DSS and its subsidiaries as borrowers, (4) permit certain adjustments to the borrowing base calculation, (5) permit the debt, liens and intercreditor arrangements contemplated by the supplemental indenture entered into in connection with the DSS Notes (described below), (6) permit certain other indebtedness that we intend to issue or assume in connection with the DSS Acquisition, (7) permit certain other changes to dollar thresholds and limitations within our covenants generally reflecting the increased size of the facility. We incurred approximately $1.7 million of financing fees in connection with the amendment of the ABL facility. As of January 2, 2016, our total availability under the ABL facility was $325.1 million, which was based on our borrowing base (accounts receivables, inventory, and fixed assets) as of January 15, 2016 (the December month-end under the terms of the credit agreement governing our ABL facility). We had $122.0 million of outstanding borrowings under the ABL facility and $45.6 million in outstanding letters of credit. As a result, our aggregate availability under the ABL facility was $157.5 million. In connection with the DSS Acquisition, $29.4 million was required to cash collateralize certain DSS self-insurance programs. The $29.4 million was funded with borrowings against our ABL facility, and the cash collateral was included within prepaid and other current assets on our Consolidated Balance Sheet at January 3, 2015. Subsequent to January 3, 2015 additional letters of credit were issued from our available ABL facility capacity, and the cash collateral was returned to the Company, which was used to repay a portion of our outstanding ABL facility. The commitment fee was 0.375% per annum of the unused commitment of $232.4 million, which was based on our total ABL facility commitment of $400.0 million excluding outstanding borrowings and outstanding letters of credit. Each month’s borrowing base is not effective until submitted to the lenders, which usually occurs on the fifteenth day of the following month. The weighted average effective interest rate at January 2, 2016 and January 3, 2015 on our outstanding LIBOR and Prime loans was 2.2%. The effective interest rates are based on our consolidated leverage ratio. 5.375% Senior Notes due in 2022 On June 24, 2014, we issued $525.0 million of our 5.375% senior notes due 2022 to qualified purchasers in a private placement under Rule 144A and Regulation S under the Securities Act of 1933, as amended (the “Securities Act”). The issuer of the notes is our wholly-owned U.S. subsidiary Cott Beverages Inc. (“CBI”), and we and most of our U.S., Canadian and U.K. subsidiaries guarantee the obligations. The interest on the notes is payable semi-annually on January 1st and July 1st of each year. On May 13, 2015, we exchanged the notes for notes that are registered under the Securities Act and do not contain transfer restrictions, registration rights or additional interest provisions, but otherwise contain identical economic terms (the “2022 Notes”). We incurred $9.6 million of financing fees in connection with the issuance of the 2022 Notes. The financing fees are being amortized using the effective interest method over an eight-year period, which represents the term to maturity of the 2022 Notes. 10.000% Senior Notes due in 2021 On August 30, 2013, DS Services of America, Inc. (formerly DS Waters of America, Inc.) issued $350.0 million of senior secured notes to qualified purchasers in a private placement under Rule 144A and Regulations S under the Securities Act. In July 2014, the notes were exchanged for notes that are registered under the Securities Act and do not contain transfer restrictions, registration rights, or additional interest provisions, but otherwise contain identical economic terms (the “DSS Notes”). The interest on the DSS Notes is payable semi-annually on March 1st and September 1st of each year. In connection with the DSS Acquisition, DSS solicited and obtained consent from the holders of the DSS Notes to certain modifications and amendments to the indenture and related security documents, and payment of approximately $19.2 million was made. At the DSS Acquisition closing, we and most of our U.S., Canadian and U.K. subsidiaries executed a supplemental indenture to be added as guarantors to the DSS Notes. The DSS Notes were recorded at their fair value of $406.0 million as part of the DSS Acquisition. The difference between the fair value and the principal amount of $350.0 million is amortized as a component of interest expense over the remaining contractual term of the DSS Notes. We incurred approximately $26.5 million of consent solicitation fees and bridge financing commitment fees. These costs are included in the SG&A expenses of our Consolidated Statements of Operations. 6.750% Senior Notes due in 2020 On December 12, 2014, we issued the $625.0 million of 6.75% senior notes due January 1, 2020 to qualified purchasers in a private placement under Rule 144A and Regulation S under the Securities Act. The issuer of the notes is our wholly-owned U.S. subsidiary CBI, and we and most of our U.S., Canadian and U.K. subsidiaries guarantee the obligations. The interest on the notes is payable semi-annually on January 1st and July 1st of each year. On July 14, 2015, we exchanged the notes for notes that are registered under the Securities Act and do not contain transfer restrictions, registration rights or additional interest provisions, but otherwise contain identical economic terms (the “2020 Notes”). We incurred $14.4 million of financing fees in connection with the issuance of the 2020 Notes. The financing fees are being amortized using the effective interest method over a five-year period, which represents the term to maturity of the 2020 Notes. 8.125% Senior Notes due in 2018 On August 17, 2010, we issued $375.0 million aggregate principal amount of our 8.125% senior notes due 2018 (the “2018 Notes”). The issuer of the 2018 Notes was our wholly-owned U.S. subsidiary CBI, and we and most of our U.S., Canadian and U.K. subsidiaries guaranteed the 2018 Notes. We incurred $8.6 million of financing fees in connection with the issuance of the 2018 Notes. On June 24, 2014, we used a portion of the proceeds from our issuance of the 2022 Notes to purchase $295.9 million aggregate principal amount of our 2018 Notes in a cash tender offer. The tender offer included approximately $16.2 million in premium payments as well as accrued interest of $7.5 million, the write off of approximately $3.0 million in deferred financing fees, and other costs of approximately $0.2 million. On July 9, 2014 and July 24, 2014, we redeemed the remaining $79.1 million aggregate principal amount of our 2018 Notes. The redemption included approximately $3.8 million in premium payments as well as accrued interest of approximately $2.5 million and the write off of approximately $0.8 million in deferred financing fees. 8.375% Senior Notes due in 2017 On November 13, 2009, we issued $215.0 million of our 8.375% senior notes due 2017 (the “2017 Notes”). The 2017 Notes were issued at a $3.1 million discount by our wholly-owned U.S. subsidiary CBI, and we and most of our U.S., Canadian and U.K. subsidiaries guaranteed the 2017 Notes. We incurred $5.1 million of financing fees in connection with the 2017 Notes. On November 15, 2013, we redeemed $200.0 million aggregate principal amount of our 2017 Notes at 104.118% of par. The redemption included approximately $8.2 million in premium payments, the write off of approximately $4.0 million in deferred financing fees and discount charges, and other costs of approximately $0.5 million. On February 19, 2014, we redeemed the remaining $15.0 million aggregate principal amount of the 2017 Notes at 104.118% of par. The redemption included approximately $0.6 million in premium payments as well as the write off of approximately $0.3 million in deferred financing fees and discount charges. GE Term Loan In January 2008, we entered into a capital lease finance arrangement with General Electric Capital Corporation (“GE Capital”) for the lease of equipment. In September 2013, we purchased the equipment subject to the lease for an aggregate purchase price of $10.7 million, with the financing for such purchase provided by GE Capital at 5.23% interest. The GE term loan is expected to be paid in full in September 2018. Covenant Compliance Indentures governing 2022 Notes, DSS Notes and 2020 Notes Under the indenture governing the 2022 Notes, DSS Notes and 2020 Notes, we are subject to a number of covenants, including covenants that limit our and certain of our subsidiaries’ ability, subject to certain exceptions and qualifications, to (i) pay dividends or make distributions, repurchase equity securities, prepay subordinated debt or make certain investments, (ii) incur additional debt or issue certain disqualified stock or preferred stock, (iii) create or incur liens on assets securing indebtedness, (iv) merge or consolidate with another company or sell all or substantially all of our assets taken as a whole, (v) enter into transactions with affiliates and (vi) sell assets. As of January 2, 2016, we were in compliance with all of the covenants under each series of notes. There have been no amendments to any covenants of the 2022 Notes, the DSS Notes or the 2020 Notes, since the date of their issuance or assumption, as applicable. ABL Facility Under the credit agreement governing the ABL facility, Cott and its restricted subsidiaries are subject to a number of business and financial covenants, including a covenant requiring a minimum fixed charge coverage ratio of at least 1.1 to 1.0 effective when and if aggregate availability is less than the greater of 10% of the lenders’ commitments under the ABL facility or $40.0 million. If excess availability is less than the greater of 12.5% of the aggregate availability under the ABL facility or $50.0 million, the lenders will take dominion over the cash and will apply excess cash to reduce amounts owing under the facility. We were in compliance with all of the applicable covenants under the ABL facility as of January 2, 2016.

Retirement Plans

Retirement Plans	12 Months Ended
	Jan. 02, 2016
Compensation and Retirement Disclosure [Abstract]
Retirement Plans	Note 16—Retirement Plans Cott primarily maintains defined contribution retirement plans covering qualifying employees. The total expense with respect to these plans was $9.4 million for the year ended January 2, 2016 ($4.1 million—January 3, 2015; $4.8 million—December 28, 2013). We also maintain four defined benefit (“DB”) plans acquired as a part of prior acquisitions. One DB plan covers certain employees at one plant in the United States under a collective bargaining agreement. In connection with the DSS Acquisition, we assumed the obligations associated with a DB plan covering certain employees of DS Services of America, Inc. These two DB plans are referred to collectively as the U.S. Plans. DB plans covering certain employees of Cott Beverages Limited and Cooke Bros. Limited in the United Kingdom are referred to collectively as the U.K. Plans. Retirement benefits for employees covered by the U.S. Plans and U.K Plans are based on years of service multiplied by a monthly benefit factor. Pension costs are funded in accordance with the provisions of the applicable law. All DB plans are closed to new participants. All DB plans are frozen. The plan covering certain employees of Cott Beverages Limited was frozen during the year ended January 3, 2015. We use a January 2, 2016 measurement date for all DB plans. Any valuation differences based on one day of trading are deemed immaterial. Obligations and Funded Status The following table summarizes the change in the projected benefit obligation, change in plan assets and unfunded status of the four DB plans as of January 2, 2016 and January 3, 2015: (in millions of U.S. dollars) January 2, January 3, Change in Projected Benefit Obligation Projected benefit obligation at beginning of year $ 77.9 $ 62.5 Transfer in — 10.5 Service cost — 0.2 Interest cost 2.8 2.7 Benefit payments (1.7 ) (1.9 ) Actuarial (gains) losses (5.5 ) 8.5 Settlement losses — 0.1 Curtailment gains — (0.9 ) Translation gains (2.8 ) (3.8 ) Projected benefit obligation at end of year $ 70.7 $ 77.9 Change in Plan Assets Plan assets beginning of year $ 59.1 $ 49.6 Transfer in — 7.1 Employer contributions 3.0 2.2 Benefit payments (1.6 ) (1.8 ) Actual return on plan assets (0.4 ) 4.7 Translation gains (2.2 ) (2.7 ) Fair value at end of year $ 57.9 $ 59.1 Funded Status of Plan Projected benefit obligation $ (70.7 ) $ (77.9 ) Fair value of plan assets 57.9 59.1 Unfunded status $ (12.8 ) $ (18.8 ) The accumulated benefit obligation for the DB plans equaled $70.7 million and $77.9 million at the end of 2015 and 2014, respectively. Periodic Pension Costs The components of net periodic pension cost were as follows: For the Year Ended January 2, January 3, December 28, (in millions of U.S. dollars) 2016 2015 2013 Service cost $ — $ 0.2 $ 0.5 Interest cost 2.8 2.7 2.4 Expected return on plan assets (3.2 ) (3.0 ) (2.4 ) Amortization of prior service costs 0.1 0.1 0.1 Amortization of net actuarial loss 0.4 0.3 0.3 Net periodic pension cost $ 0.1 $ 0.3 $ 0.9 Accumulated Other Comprehensive Loss Amounts included in accumulated other comprehensive income, net of tax, at year-end which have not yet been recognized in net periodic benefit cost were as follows: For the Year Ended January 2, January 3, December 28, (in millions of U.S. dollars) 2016 2015 2013 Unamortized prior service cost $ (0.1 ) $ (0.1 ) $ (0.2 ) Unrecognized net actuarial loss (10.0 ) (12.3 ) (8.2 ) Total accumulated other comprehensive loss $ (10.1 ) $ (12.4 ) $ (8.4 ) Actuarial Assumptions The following table summarizes the weighted average actuarial assumptions used to determine the projected benefit obligation: For the Year Ended January 2, January 3, December 28, U.K. Plans Discount rate 3.9 % 3.6 % 4.5 % Rate of compensation increase n/a n/a 3.4 % 1 CPI Inflation factor 2.0 % 1.9 % 2.4 % U.S. Plans Discount rate 4.0 % 3.9 % 4.4 % Rate of compensation increase n/a n/a n/a 1. Applicable to the plan covering certain employees of Cott Beverages Limited. This plan closed to future benefit accruals during the year ended January 3, 2015, which resulted in a curtailment gain. As a result, no assumption for rate of compensation increase was necessary in estimating the projected benefit obligation at January 3, 2015. The following table summarizes the weighted average actuarial assumptions used to determine net periodic benefit cost: For the Year Ended January 2, January 3, December 28, U.K. Plans Discount rate 3.8 % 4.5 % 4.6 % Expected long-term rate of return on plan assets 5.2 % 6.2 % 5.7 % Inflation factor 1.9 % 2.4 % 2.5 % U.S. Plans Discount rate 3.9 % 4.2 % 3.5 % Expected long-term rate of return on plan assets 7.2 % 7.2 % 7.0 % The Company utilizes a yield curve analysis to determine the discount rates for its DB plan obligations. The yield curve considers pricing and yield information for high quality corporate bonds with maturities matched to estimated payouts of future pension benefits. The Company evaluates its assumption regarding the estimated long-term rate of return on plan assets based on historical experience, future expectations of investment returns, asset allocations, and its investment strategy. The Company’s long-term rate of return on plan assets reflect expectations of projected weighted average market returns of plan assets. Changes in expected returns on plan assets also reflect any adjustments to the Company’s targeted asset allocation. Asset Mix Our DB plans weighted-average asset allocations by asset category were as follows: January 2, January 3, Cash and cash equivalents 4.4 % 3.2 % Equity securities 48.0 % 57.6 % Fixed income investments 47.6 % 39.2 % Plan Assets Our investment policy is that plan assets will be managed utilizing an investment philosophy and approach characterized by all of the following, but listed in priority order: (1) emphasis on total return, (2) emphasis on high-quality securities, (3) sufficient income and stability of income, (4) safety of principal with limited volatility of capital through proper diversification and (5) sufficient liquidity. (The target allocation percentages for the U.K. Plans’ assets range between 60% to 80% in equity securities and 20% to 40% in fixed income investments. The target allocation percentages for the U.S. Plans’ assets range between 45% to 55% in equity securities, 35% to 45% in fixed income investments, and 5% to 15% in extended asset class investments. None of our equity or debt securities are included in plan assets.) Cash Flows We expect to contribute $2.7 million to the DB plans during the 2016 fiscal year. The following benefit payments are expected to be paid in the periods indicated below: (in millions of U.S. dollars) Expected benefit payments FY 2016 $ 1.8 FY 2017 1.9 FY 2018 2.0 FY 2019 1.9 FY 2020 2.0 through FY 2021 11.0 The fair values of the Company’s pension plan assets at January 2, 2016 were as follows: January 2, 2016 (in millions of U.S. dollars) Level 1 Level 2 Level 3 Cash and cash equivalents: Cash and cash equivalents $ 2.5 $ — $ — Equities: International mutual funds 5.3 0.9 — U.S. mutual funds 1.9 3.6 — Balanced 15.3 0.4 — Property 0.3 — — Other 0.1 — — Fixed income: Mutual funds 22.9 2.9 — Insurance contract — 1.8 — Total $ 48.3 $ 9.6 $ — The fair values of the Company’s pension plan assets at January 3, 2015 were as follows: January 3, 2015 (in millions of U.S. dollars) Level 1 Level 2 Level 3 Cash and cash equivalents: Cash and cash equivalents $ 1.9 $ — $ — Equities: International mutual funds 5.4 1.0 — Index mutual funds 6.8 — — U.S. mutual funds 1.4 3.5 — Balanced 15.4 0.4 — Property 0.1 — — Other 0.1 — — Fixed income: Mutual funds 18.0 3.2 — Insurance contract — 1.9 — Total $ 49.1 $ 10.0 $ —

Accumulated Other Comprehensive

Accumulated Other Comprehensive (Loss) Income	12 Months Ended
	Jan. 02, 2016
Equity [Abstract]
Accumulated Other Comprehensive (Loss) Income	Note 17—Accumulated Other Comprehensive (Loss) Income Changes in accumulated other comprehensive (loss) income (“AOCI”) by component for the year ended January 2, 2016 were as follows: January 2, 2016 (in millions of U.S. dollars) 1 Gains and Losses Pension Currency Total Beginning balance January 3, 2015 $ 0.2 $ (12.4 ) $ (38.8 ) $ (51.0 ) OCI before reclassifications (5.6 ) 1.9 (23.3 ) (27.0 ) Amounts reclassified from AOCI 0.7 0.4 — 1.1 Net current-period OCI (4.9 ) 2.3 (23.3 ) (25.9 ) Purchase of subsidiary shares from non-controlling interest — — 0.7 0.7 Ending balance January 2, 2016 $ (4.7 ) $ (10.1 ) $ (61.4 ) $ (76.2 ) 1. All amounts are net of tax. Amounts in parenthesis indicate debits. The following table summarizes the amounts reclassified from AOCI for the years ended January 2, 2016 and January 3, 2015. For the Year Ended Affected Line Item in the Statement Where Net Income Is Presented (in millions of U.S. dollars) January 2, 2016 January 3, 2015 Details About AOCI Components 1 Gains and losses on derivative instruments Foreign currency and commodity hedges $ (1.5 ) $ (1.0 ) Cost of sales $ (1.5 ) $ (1.0 ) Total before taxes 0.8 0.3 Tax (expense) or benefit $ (0.7 ) $ (0.7 ) Net of tax Amortization of pension benefit plan items Prior service costs 2 $ (0.1 ) $ (0.1 ) Actuarial adjustments 2 — — Actuarial (losses)/gains 2 (0.4 ) (0.3 ) (0.5 ) (0.4 ) Total before taxes 0.1 0.1 Tax (expense) or benefit $ (0.4 ) $ (0.3 ) Net of tax Total reclassifications for the period $ (1.1 ) $ (1.0 ) Net of tax 1. Amounts in parenthesis indicate debits. 2. These AOCI components are included in the computation of net periodic pension cost.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Jan. 02, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 18—Commitments and Contingencies We lease buildings, machinery and equipment, computer hardware and furniture and fixtures. All contractual increases and rent free periods included in the lease contract are taken into account when calculating the minimum lease payment and recognized on a straight-line basis over the lease term. Certain leases have renewal periods and contingent rentals, which are not included in the table below. The minimum annual payments under operating leases are as follows: (in millions of U.S. dollars) 2016 $ 37.8 2017 35.2 2018 21.0 2019 18.8 2020 15.0 Thereafter 65.0 Total $ 192.8 Operating lease expenses were: (in millions of U.S. dollars) Year ended January 2, 2016 $ 48.3 Year ended January 3, 2015 24.8 Year ended December 28, 2013 21.4 Total $ 94.5 Operating lease expenses are shown net of sublease income of $1.1 million for 2015. As of January 2, 2016, we had commitments for capital expenditures of approximately $7.0 million. We are subject to various claims and legal proceedings with respect to matters such as governmental regulations, and other actions arising out of the normal course of business. Management believes that the resolution of these matters will not have a material adverse effect on our financial position, results of operations, or cash flow. In June 2013, we completed the Calypso Soft Drinks Acquisition, which included deferred payments of approximately $2.3 million and $2.5 million paid on the first and second anniversaries of the closing date, respectively. In March 2014, we had a favorable legal settlement in the amount of $3.5 million, of which $3.0 million was collected in April 2014 and $0.5 million was collected in December 2014. In May 2014, we completed the Aimia Acquisition, which included deferred consideration of £19.9 million ($33.5 million), which was paid by us on September 15, 2014 and aggregate contingent consideration of up to £16.0 million ($23.6 million at exchange rates in effect on January 2, 2016), which is payable upon achievement of certain measures related to Aimia’s performance during the twelve months ending July 1, 2016. We had $45.6 million in standby letters of credit outstanding as of January 2, 2016 ($6.9 million— January 3, 2015; $7.5 million—December 28, 2013). We have future purchase obligations of $223.5 million that consist of commitments for the purchase of inventory, energy transactions, and payments related to professional fees and information technology outsourcing agreements. These obligations represent the minimum contractual obligations expected under the normal course of business.

Preferred Shares

Preferred Shares	12 Months Ended
	Jan. 02, 2016
Text Block [Abstract]
Preferred Shares	Note 19—Preferred Shares As a portion of the consideration in the DSS Acquisition, we issued to certain former security holders of DSS approximately $116.1 million of Convertible Preferred Shares and approximately $32.7 million of Non-Convertible Preferred Shares, which shares were redeemable at our option. As of June 11, 2015, all of the outstanding Preferred Shares were redeemed for an aggregate cash payment of $151.3 million, which included accrued and unpaid dividends of $2.5 million. The aggregate cash payment was funded primarily through an issuance of our common shares, which generated cash proceeds, net of related issuance expenses, broker commissions, and tax benefit of approximately $144.6 million. The difference in the U.S. dollar and Canadian dollar exchange rates at issuance of the Preferred Shares compared to those exchange rates in effect at redemption, resulted in an adjustment to retained earnings upon redemption of approximately $12.0 million. The following table summarizes the activity in the Convertible Preferred Shares and Non-Convertible Preferred Shares accounts for the year ended January 2, 2016: Convertible Preferred Shares Non-Convertible Preferred Shares (in millions of U.S. dollars, except number of shares) Shares Amount Shares Amount Balance at January 3, 2015 116.1 $ 116.1 32.7 $ 32.7 Cumulative preferred dividends — — — — Redemption of preferred shares (116.1 ) (116.1 ) (32.7 ) (32.7 ) Balance at January 2, 2016 — $ — — $ — Dividends Holders of Convertible Preferred Shares were entitled to a quarterly fixed cumulative dividend in an amount equal to 9.0% per annum of the redemption value of each Convertible Preferred Share, and such dividend shall increase by 1.0% on each of the first through fifth anniversaries of issuance. Holders of Non-Convertible Preferred Shares were entitled to a quarterly fixed cumulative dividend in an amount equal to 10.0% per annum of the redemption value of each Non-Convertible Preferred Share, and such dividend shall increase by 1.0% on each of the first through fifth anniversaries of issuance. The following table summarizes the Preferred Shares dividend activity for the year ended January 2, 2016: Convertible Preferred Non-Convertible Preferred (in millions of U.S. dollars) Shares Shares Cumulative dividends at January 3, 2015 $ — $ — Plus: accrued dividends 4.5 1.4 Less: dividends paid (4.5 ) (1.4 ) Cumulative dividends at January 2, 2016 $ — $ — Voting Rights The Preferred Shares had the right to approve certain actions by us, with each series of Preferred Shares voting separately as a series, as long as the Preferred Shares were outstanding. The Convertible Preferred Shares had the right to vote alongside our common shares with respect to certain matters beginning on June 13, 2016 and unrestricted rights to vote alongside our common shares beginning on December 13, 2017. The Non-Convertible Preferred Shares did not have the right to vote alongside our common shares. Following redemption, the Preferred Shares were retired by the Company and were cancelled.

Hedging Transactions and Deriva

Hedging Transactions and Derivative Financial Instruments	12 Months Ended
	Jan. 02, 2016
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Hedging Transactions and Derivative Financial Instruments	Note 20—Hedging Transactions and Derivative Financial Instruments We are directly and indirectly affected by changes in foreign currency market conditions. These changes in market conditions may adversely impact our financial performance and are referred to as market risks. When deemed appropriate by management, we use derivatives as a risk management tool to mitigate the potential impact of foreign currency market risks. We use various types of derivative instruments including, but not limited to, forward contracts and swap agreements for certain commodities. Forward contracts are agreements to buy or sell a quantity of a currency at a predetermined future date, and at a predetermined rate or price. A swap agreement is a contract between two parties to exchange cash flows based on specified underlying notional amounts, assets and/or indices. All derivatives are carried at fair value in the Consolidated Balance Sheets in the line item accounts receivable, net or accounts payable and accrued liabilities. The carrying values of the derivatives reflect the impact of legally enforceable agreements with the same counterparties. These allow us to net settle positive and negative positions (assets and liabilities) arising from different transactions with the same counterparty. The accounting for gains and losses that result from changes in the fair values of derivative instruments depends on whether the derivatives have been designated and qualify as hedging instruments and the types of hedging relationships. Derivatives can be designated as fair value hedges, cash flow hedges or hedges of net investments in foreign operations. The changes in the fair values of derivatives that have been designated and qualify for fair value hedge accounting are recorded in the same line item in our Consolidated Statements of Operations as the changes in the fair value of the hedged items attributable to the risk being hedged. The changes in fair values of derivatives that have been designated and qualify as cash flow hedges are recorded in AOCI and are reclassified into the line item in the Consolidated Statements of Operations in which the hedged items are recorded in the same period the hedged items affect earnings. Due to the high degree of effectiveness between the hedging instruments and the underlying exposures being hedged, fluctuations in the value of the derivative instruments are generally offset by changes in the fair values or cash flows of the underlying exposures being hedged. The changes in fair values of derivatives that were not designated and/or did not qualify as hedging instruments are immediately recognized into earnings. We classify cash inflows and outflows related to derivative and hedging instruments with the appropriate cash flows section associated with the item being hedged. For derivatives that will be accounted for as hedging instruments, we formally designate and document, at inception, the financial instrument as a hedge of a specific underlying exposure, the risk management objective and the strategy for undertaking the hedge transaction. In addition, we formally assess both at the inception and at least quarterly thereafter, whether the financial instruments used in hedging transactions are effective at offsetting changes in either the fair values or cash flows of the related underlying exposures. Any ineffective portion of a financial instrument’s change in fair value is immediately recognized into earnings. We estimate the fair values of our derivatives based on quoted market prices or pricing models using current market rates (see Note 21 to the Consolidated Financial Statements). The notional amounts of the derivative financial instruments do not necessarily represent amounts exchanged by the parties and, therefore, are not a direct measure of our exposure to the financial risks described above. The amounts exchanged are calculated by reference to the notional amounts and by other terms of the derivatives, such as interest rates, foreign currency exchange rates or other financial indices. We do not view the fair values of our derivatives in isolation, but rather in relation to the fair values or cash flows of the underlying hedged transactions. All of our derivatives are over-the-counter instruments with liquid markets. Credit Risk Associated with Derivatives We have established strict counterparty credit guidelines and enter into transactions only with financial institutions of investment grade or better. We monitor counterparty exposures regularly and review promptly any downgrade in counterparty credit rating. We mitigate pre-settlement risk by being permitted to net settle for transactions with the same counterparty. To minimize the concentration of credit risk, we enter into derivative transactions with a portfolio of financial institutions. Based on these factors, we consider the risk of counterparty default to be minimal. Cash Flow Hedging Strategy We use cash flow hedges to minimize the variability in cash flows of assets or liabilities or forecasted transactions caused by fluctuations in foreign currency exchange rates and commodity prices. The changes in fair values of hedges that are determined to be ineffective are immediately reclassified from AOCI into earnings. We did not discontinue any cash flow hedging relationships during the years ended January 2, 2016 or January 3, 2015, respectively. Foreign exchange contracts typically have maturities of less than twelve months and commodity contracts typically have maturities of less than 27 months. All outstanding hedges as of January 2, 2016 are expected to settle in the next twelve months. We maintain a foreign currency cash flow hedging program to reduce the risk that our procurement activities will be adversely affected by changes in foreign currency exchange rates. We enter into forward contracts to hedge certain portions of forecasted cash flows denominated in foreign currencies. The total notional values of derivatives that were designated and qualified for our foreign currency cash flow hedging program were $4.5 million and $22.5 million as of January 2, 2016 and January 3, 2015, respectively. Approximately $0.4 million and $0.7 million of unrealized net of tax gains related to the foreign currency cash flow hedges were included in AOCI as of January 2, 2016 and January 3, 2015, respectively. The hedge ineffectiveness for these cash flow hedging instruments during fiscal 2015, fiscal 2014 and fiscal 2013 was not material. We have entered into commodity swaps on aluminum to mitigate the price risk associated with forecasted purchases of materials used in our manufacturing process. These derivative instruments have been designated and qualify as a part of our commodity cash flow hedging program. The objective of this hedging program is to reduce the variability of cash flows associated with future purchases of aluminum. The total notional value of derivatives that were designated and qualified for our commodity cash flow hedging program were $49.3 million and $55.4 million as of January 2, 2016 and January 3, 2015, respectively. Approximately $5.3 million and $0.7 million of unrealized net of tax losses related to the commodity swaps were included in AOCI as of January 2, 2016 and January 3, 2015, respectively. The cumulative hedge ineffectiveness for these hedging instruments was approximately $1.2 million in fiscal year 2014 and was recognized as an increase in cost of sales within the Consolidated Statements of Operations. The cumulative hedge ineffectiveness for fiscal years 2015 and 2013 was not material. The fair value of the Company’s derivative assets included within other receivables as a component of accounts receivable, net was $0.6 million and $1.2 million as of January 2, 2016 and January 3, 2015, respectively. The fair value of the Company’s derivative liabilities included in accrued liabilities was $8.0 million and $2.3 million as of January 2, 2016 and January 3, 2015, respectively. A reconciliation of the Company’s derivatives by contract type is shown below: (in millions of U.S. dollars) Derivative Contract Assets Liabilities Foreign currency hedge $ 0.6 $ — Aluminum swaps — 8.0 $ 0.6 $ 8.0 Aluminum swaps subject to enforceable master netting arrangements are presented net in the reconciliation above. The fair value of the aluminum swap assets and liabilities which are shown on a net basis are reconciled in the table below: Assets Liabilities Aluminum swap assets $ — $ — Aluminum swap liabilities — 8.0 Net asset (liability) $ — $ 8.0 The settlement of our derivative instruments resulted in a debit to cost of sales of $1.5 million for the year ended January 2, 2016, compared to a credit of $0.2 million for the year ended January 3, 2015.

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Jan. 02, 2016
Fair Value Disclosures [Abstract]
Fair Value Measurements	Note 21—Fair Value Measurements ASC No. 820 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants at the measurement date. Additionally, the inputs used to measure fair value are prioritized based on a three-level hierarchy. This hierarchy requires entities to maximize the use of observable inputs and minimize the use of unobservable inputs. The three levels of inputs used to measure fair value are as follows: • Level 1—Quoted prices in active markets for identical assets or liabilities. • Level 2—Observable inputs other than quoted prices included in Level 1, such as quoted prices for similar assets and liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active; or other inputs that are observable or can be corroborated by observable market data. • Level 3—Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. This includes certain pricing models, discounted cash flow methodologies and similar techniques that use significant unobservable inputs. We have certain assets and liabilities such as our derivative instruments that are required to be recorded at fair value on a recurring basis in accordance with U.S. GAAP. Our derivative assets and liabilities represent Level 2 instruments. Level 2 instruments are valued based on observable inputs for quoted prices for similar assets and liabilities in active markets. The fair value of the derivative assets as of January 2, 2016 and January 3, 2015 was $0.6 million and $1.2 million, respectively. The fair value of the derivative liabilities as of January 2, 2016 and January 3, 2015 was $8.0 million and $2.3 million, respectively. Fair value of financial instruments The carrying amounts reflected in the Consolidated Balance Sheets for cash and cash equivalents, receivables, payables, short-term borrowings and long-term debt approximate their respective fair values, except as otherwise indicated. The carrying values and estimated fair values of our significant outstanding debt as of January 2, 2016 and January 3, 2015 were as follows: January 2, 2016 January 3, 2015 Carrying Fair Carrying Fair (in millions of U.S. dollars) Value Value Value Value 6.750% senior notes due in 2020 1,3 $ 613.0 $ 641.4 $ 610.8 $ 630.1 10.000% senior notes due in 2021 1,2 390.1 397.3 405.6 403.4 5.375% senior notes due in 2022 1,3 516.8 522.4 516.2 481.7 Total $ 1,519.9 $ 1,561.1 $ 1,532.6 $ 1,515.2 1. The fair values were based on the trading levels and bid/offer prices observed by a market participant and are considered Level 1 financial instruments. 2. The outstanding aggregate principal amount of the DSS Notes of $350.0 million was assumed by Cott at fair value of $406.0 million in connection with the DSS Acquisition. The premium of $56.0 million is being amortized as an adjustment to interest expense using the effective interest method over the remaining contractual term of the DSS Notes. 3. Carrying value of our significant outstanding debt is net of unamortized debt issuance costs as of January 2, 2016 and January 3, 2015 (see Note 15 to the Consolidated Financial Statements). Fair value of contingent consideration We estimated the fair value of the contingent consideration related to the Aimia Acquisition based on financial projections of the acquired business and estimated probabilities of achievement of certain EBITDA targets. The fair value was based on significant inputs not observable in the market and thus represented a Level 3 instrument. Level 3 instruments are valued based on unobservable inputs that are supported by little or no market activity and reflect our own assumptions in measuring fair value. The acquisition date fair value of the contingent consideration was determined to be £10.6 million ($15.6 million at exchange rates in effect on January 2, 2016) using a present valued probability-weighted income approach. During the second quarter of 2015, we recorded a fair value adjustment of £0.4 million ($0.6 million at exchange rates in effect on July 4, 2015) to the contingent consideration based on review of the key assumptions used to calculate the fair value at the acquisition date. During the fourth quarter of 2015, we recorded a fair value adjustment of £0.1 million ($0.2 million at exchange rates in effect on January 2, 2016) to the contingent consideration based on review of the key assumptions used to calculate the fair value at the acquisition date. The changes in the fair value adjustment of the contingent consideration were recognized in other (income) expense, net in the Consolidated Statement of Operations for the year ended January 2, 2016. The maximum potential payout is £16.0 million ($23.6 million at exchange rates in effect on January 2, 2016) on an undiscounted basis.

Quarterly Financial Information

Quarterly Financial Information (unaudited)	12 Months Ended
	Jan. 02, 2016
Quarterly Financial Information Disclosure [Abstract]
Quarterly Financial Information (unaudited)	Note 22—Quarterly Financial Information (unaudited) Year ended January 2, 2016 (in millions of U.S. dollars, except per share amounts) First Second Third Fourth 1 Total Revenue, net $ 709.8 $ 779.8 $ 755.6 $ 698.8 $ 2,944.0 Cost of sales 508.5 539.2 523.1 477.7 2,048.5 Gross profit 201.3 240.6 232.5 221.1 895.5 SG&A expenses 188.5 190.2 196.2 193.7 768.6 Loss on disposal of property, plant and equipment 1.4 0.2 1.1 4.2 6.9 Restructuring — — — — — Asset impairments — — — — — Acquisition and integration expenses 4.7 4.1 6.6 5.2 20.6 Operating income 6.7 46.1 28.6 18.0 99.4 Net (loss) income attributed to Cott Corporation $ (6.0 ) $ 2.2 $ 4.8 $ (4.4 ) $ (3.4 ) Per share data: Net (loss) income per common share Basic $ (0.06 ) $ 0.02 $ 0.04 $ (0.04 ) $ (0.03 ) Diluted $ (0.06 ) $ 0.02 $ 0.04 $ (0.04 ) $ (0.03 ) 1. During the fourth quarter of the fiscal year ended January 2, 2016, we decreased cost of sales, SG&A and income tax benefit by $4.8 million, $0.2 million and $1.9 million, respectively, as a result of a measurement period adjustment associated with the DSS Acquisition, of which $0.2 million of the total change in cost of sales and less than $0.1 million of the total change in SG&A expenses and income tax benefit, respectively, related to the prior year and with the remainder related to the nine months ended October 3, 2015 (see Note 2 to the Consolidated Financial Statements). Year ended January 3, 2015 First Second Third Fourth (in millions of U.S. dollars, except per share amounts) Quarter Quarter Quarter Quarter Total Revenue, net $ 475.1 $ 549.2 $ 535.0 $ 543.5 $ 2,102.8 Cost of sales 418.9 470.2 465.5 471.7 1,826.3 Gross profit 56.2 79.0 69.5 71.8 276.5 SG&A expenses 46.9 50.7 49.9 66.2 213.7 Loss (gain) on disposal of property, plant & equipment 0.1 (0.1 ) 0.4 1.3 1.7 Restructuring 2.2 0.1 0.1 — 2.4 Asset impairments 1.6 0.3 (0.2 ) — 1.7 Acquisition and integration expenses 1.1 1.8 0.5 37.9 41.3 Operating income (loss) 4.3 26.2 18.8 (33.6 ) 15.7 Net (loss) income attributed to Cott Corporation $ (4.1 ) $ (5.9 ) $ 1.3 $ 18.7 $ 10.0 Per share data: Net (loss) income per common share Basic $ (0.04 ) $ (0.06 ) $ 0.01 $ 0.20 $ 0.11 Diluted $ (0.04 ) $ (0.06 ) $ 0.01 $ 0.19 $ 0.10

Guarantor Subsidiaries

Guarantor Subsidiaries	12 Months Ended
	Jan. 02, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Guarantor Subsidiaries	Note 23—Guarantor Subsidiaries Guarantor Subsidiaries of DSS Notes The DSS Notes assumed as part of the DSS Acquisition are guaranteed on a senior secured basis pursuant to guarantees by Cott Corporation and certain other 100% owned direct and indirect subsidiaries (the “DSS Guarantor Subsidiaries”). DSS and each DSS Guarantor Subsidiary is 100% owned by Cott Corporation. The guarantees of the DSS Notes by Cott Corporation and the DSS Guarantor Subsidiaries are full and unconditional, and all such guarantees are joint and several. The guarantees of the DSS Guarantor Subsidiaries are subject to release in limited circumstances only upon the occurrence of certain customary conditions. We have not presented separate financial statements and separate disclosures have not been provided concerning the DSS Guarantor Subsidiaries due to the presentation of condensed consolidating financial information set forth in this Note, consistent with Securities and Exchange Commission (“SEC”) interpretations governing reporting of subsidiary financial information. The following summarized condensed consolidating financial information of the Company sets forth on a consolidating basis, our Balance Sheets, Statements of Operations and Cash Flows for Cott Corporation, DSS, the DSS Guarantor Subsidiaries and our other non-guarantor subsidiaries (the “DSS Non-Guarantor Subsidiaries”). The supplemental financial information reflects our investments and those of DSS in their respective subsidiaries using the equity method of accounting. Condensed Consolidating Statement of Operations For the year ended January 2, 2016 (in millions of U.S. dollars) Cott DS Services of DSS DSS Non-Guarantor Elimination Consolidated Revenue, net $ 147.7 $ 1,021.1 $ 1,702.6 $ 131.6 $ (59.0 ) $ 2,944.0 Cost of sales 124.6 402.8 1,474.7 105.4 (59.0 ) 2,048.5 Gross profit 23.1 618.3 227.9 26.2 — 895.5 Selling, general and administrative expenses 23.3 557.3 175.7 12.3 — 768.6 Loss on disposal of property, plant & equipment 0.1 5.3 1.5 — — 6.9 Acquisition and integration expenses — 16.7 3.9 — — 20.6 Operating (loss) income (0.3 ) 39.0 46.8 13.9 — 99.4 Other (income) expense, net (8.6 ) (1.2 ) 0.2 0.1 — (9.5 ) Intercompany interest (income) expense, net (4.9 ) 43.5 (38.6 ) — — — Interest expense, net 0.2 30.1 80.7 — — 111.0 Income (loss) before income tax expense (benefit) and equity income 13.0 (33.4 ) 4.5 13.8 — (2.1 ) Income tax expense (benefit) 1.6 (8.1 ) (16.3 ) 0.1 — (22.7 ) Equity income 3.1 — 5.8 — (8.9 ) — Net income (loss) $ 14.5 $ (25.3 ) $ 26.6 $ 13.7 $ (8.9 ) $ 20.6 Less: Net income attributable to non-controlling interests — — — 6.1 — 6.1 Less: Accumulated dividends on convertible shares 4.5 — — — — 4.5 Less: Accumulated dividends on non-convertible shares 1.4 — — — — 1.4 Less: Foreign exchange impact on redemption of preferred shares 12.0 — — — — 12.0 Net (loss) income attributed to Cott Corporation $ (3.4 ) $ (25.3 ) $ 26.6 $ 7.6 $ (8.9 ) $ (3.4 ) Comprehensive (loss) income attributed to Cott Corporation $ (29.3 ) $ (25.6 ) $ 45.6 $ 11.4 $ (31.4 ) $ (29.3 ) Condensed Consolidating Statement of Operations For the year ended January 3, 2015 (in millions of U.S. dollars) Cott DS Services of DSS DSS Non-Guarantor Elimination Consolidated Revenue, net $ 166.3 $ 28.7 $ 1,819.0 $ 137.9 $ (49.1 ) $ 2,102.8 Cost of sales 144.8 15.9 1,600.1 114.6 (49.1 ) 1,826.3 Gross profit 21.5 12.8 218.9 23.3 — 276.5 Selling, general and administrative expenses 23.1 14.5 164.1 12.0 — 213.7 Loss on disposal of property, plant & equipment 0.2 0.1 1.3 0.1 — 1.7 Restructuring 2.1 — 0.3 — — 2.4 Asset impairments 0.9 — 0.8 — — 1.7 Acquisition and integration expenses — — 41.3 — — 41.3 Operating (loss) income (4.8 ) (1.8 ) 11.1 11.2 — 15.7 Other (income) expense, net (10.9 ) (0.1 ) 31.9 0.1 — 21.0 Intercompany interest (income) expense, net (0.7 ) 2.6 (1.9 ) — — — Interest expense, net 0.2 1.0 38.4 0.1 — 39.7 Income (loss) before income tax expense (benefit) and equity income 6.6 (5.3 ) (57.3 ) 11.0 — (45.0 ) Income tax expense (benefit) 0.3 (2.5 ) (59.8 ) 0.6 — (61.4 ) Equity income 4.5 — 6.1 — (10.6 ) — Net income (loss) $ 10.8 $ (2.8 ) $ 8.6 $ 10.4 $ (10.6 ) $ 16.4 Less: Net income attributable to non-controlling interests — — — 5.6 — 5.6 Less: Accumulated dividends on convertible shares 0.6 — — — — 0.6 Less: Accumulated dividends on non-convertible shares 0.2 — — — — 0.2 Net income (loss) attributed to Cott Corporation $ 10.0 $ (2.8 ) $ 8.6 $ 4.8 $ (10.6 ) $ 10.0 Comprehensive (loss) income attributed to Cott Corporation $ (23.4 ) $ (26.7 ) $ 10.6 $ 8.5 $ 7.6 $ (23.4 ) Condensed Consolidating Statement of Operations For the year ended December 28, 2013 (in millions of U.S. dollars) Cott DS Services of DSS DSS Non-Guarantor Elimination Consolidated Revenue, net $ 170.9 $ — $ 1,802.7 $ 147.0 $ (26.6 ) $ 2,094.0 Cost of sales 149.0 — 1,567.1 129.1 (26.6 ) 1,818.6 Gross profit 21.9 — 235.6 17.9 — 275.4 Selling, general and administrative expenses 28.9 — 142.3 9.1 — 180.3 Loss on disposal of property, plant & equipment 0.1 — 1.6 0.1 — 1.8 Restructuring 0.5 — 1.2 0.3 — 2.0 Acquisition and integration expenses — — 3.1 — — 3.1 Operating (loss) income (7.6 ) — 87.4 8.4 — 88.2 Other expense, net 0.4 — 12.4 — — 12.8 Interest expense, net — — 51.5 0.1 — 51.6 (Loss) income before income tax (benefit) expense and equity income (8.0 ) — 23.5 8.3 — 23.8 Income tax (benefit) expense (0.8 ) — 2.2 0.4 — 1.8 Equity income 24.2 — 3.0 — (27.2 ) — Net income $ 17.0 $ — $ 24.3 $ 7.9 $ (27.2 ) $ 22.0 Less: Net income attributable to non-controlling interests — — — 5.0 — 5.0 Net income attributed to Cott Corporation $ 17.0 $ — $ 24.3 $ 2.9 $ (27.2 ) $ 17.0 Comprehensive income attributed to Cott Corporation $ 12.6 $ — $ 19.0 $ 5.2 $ (24.2 ) $ 12.6 Consolidating Balance Sheet As of January 2, 2016 (in millions of U.S. dollars) Cott DS Services of DSS DSS Non-Guarantor Elimination Consolidated ASSETS Current assets Cash & cash equivalents $ 20.8 $ 12.8 $ 38.4 $ 5.1 $ — $ 77.1 Accounts receivable, net of allowance 18.3 122.6 184.6 13.0 (45.2 ) 293.3 Income taxes recoverable — 0.5 0.9 0.2 — 1.6 Inventories 13.0 31.4 199.4 5.6 — 249.4 Prepaid expenses and other assets 2.2 4.8 10.0 0.2 — 17.2 Total current assets 54.3 172.1 433.3 24.1 (45.2 ) 638.6 Property, plant & equipment, net 29.7 372.6 360.8 6.7 — 769.8 Goodwill 19.8 579.1 160.7 — — 759.6 Intangibles and other assets, net 0.8 402.5 305.6 2.8 — 711.7 Deferred tax assets 7.4 — 38.2 0.2 (38.2 ) 7.6 Due from affiliates 400.1 — 544.3 — (944.4 ) — Investments in subsidiaries 176.3 — 400.0 — (576.3 ) — Total assets $ 688.4 $ 1,526.3 $ 2,242.9 $ 33.8 $ (1,604.1 ) $ 2,887.3 LIABILITIES AND EQUITY Current liabilities Short-term borrowings $ — $ — $ 122.0 $ — $ — $ 122.0 Current maturities of long-term debt — — 3.0 0.4 — 3.4 Accounts payable and accrued liabilities 47.6 131.8 295.1 8.3 (45.2 ) 437.6 Total current liabilities 47.6 131.8 420.1 8.7 (45.2 ) 563.0 Long-term debt — 390.1 1,135.3 — — 1,525.4 Deferred tax liabilities — 97.7 17.0 — (38.2 ) 76.5 Other long-term liabilities 0.5 36.2 38.7 1.1 — 76.5 Due to affiliates 1.0 543.3 371.9 28.2 (944.4 ) — Total liabilities 49.1 1,199.1 1,983.0 38.0 (1,027.8 ) 2,241.4 Equity Common shares, no par 534.7 355.5 683.1 38.6 (1,077.2 ) 534.7 Additional paid-in-capital 51.2 — — — — 51.2 Retained earnings (deficit) 129.6 (28.1 ) (437.5 ) (58.4 ) 524.0 129.6 Accumulated other comprehensive (loss) income (76.2 ) (0.2 ) 14.3 9.0 (23.1 ) (76.2 ) Total Cott Corporation equity 639.3 327.2 259.9 (10.8 ) (576.3 ) 639.3 Non-controlling interests — — — 6.6 — 6.6 Total equity 639.3 327.2 259.9 (4.2 ) (576.3 ) 645.9 Total liabilities and equity $ 688.4 $ 1,526.3 $ 2,242.9 $ 33.8 $ (1,604.1 ) $ 2,887.3 Consolidating Balance Sheet As of January 3, 2015 (in millions of U.S. dollars) Cott DS Services of DSS DSS Non-Guarantor Elimination Consolidated ASSETS Current assets Cash & cash equivalents $ 6.2 $ 34.4 $ 38.2 $ 7.4 $ — $ 86.2 Accounts receivable, net of allowance 16.2 105.4 358.8 12.2 (186.9 ) 305.7 Income taxes recoverable — 0.6 0.6 0.4 — 1.6 Inventories 12.4 34.2 210.3 5.5 — 262.4 Prepaid expenses and other assets 2.3 5.1 39.8 0.4 — 47.6 Total current assets 37.1 179.7 647.7 25.9 (186.9 ) 703.5 Property, plant & equipment, net 38.2 415.5 403.0 7.8 — 864.5 Goodwill 23.4 556.9 163.3 — — 743.6 Intangibles and other assets, net 0.7 415.6 335.0 6.7 — 758.0 Deferred tax assets 3.4 — 36.1 — (36.1 ) 3.4 Other tax receivable 0.1 — 0.1 — — 0.2 Due from affiliates 183.8 — 403.0 0.1 (586.9 ) — Investments in subsidiaries 436.3 — 973.1 — (1,409.4 ) — Total assets $ 723.0 $ 1,567.7 $ 2,961.3 $ 40.5 $ (2,219.3 ) $ 3,073.2 LIABILITIES, PREFERRED SHARES AND EQUITY Current liabilities Short-term borrowings $ — $ — $ 229.0 $ — $ — $ 229.0 Current maturities of long-term debt 0.1 — 3.0 0.9 — 4.0 Accounts payable and accrued liabilities 30.4 106.8 461.6 8.1 (186.9 ) 420.0 Total current liabilities 30.5 106.8 693.6 9.0 (186.9 ) 653.0 Long-term debt — 405.6 1,135.1 0.6 — 1,541.3 Deferred tax liabilities — 124.1 21.4 — (36.1 ) 109.4 Other long-term liabilities 0.4 29.6 40.5 1.3 — 71.8 Due to affiliates 1.3 548.8 3.9 32.9 (586.9 ) — Total liabilities 32.2 1,214.9 1,894.5 43.8 (809.9 ) 2,375.5 Convertible preferred shares 116.1 — — — — 116.1 Non-convertible preferred shares 32.7 — — — — 32.7 Equity Common shares, no par 388.3 355.5 1,766.0 39.7 (2,161.2 ) 388.3 Additional paid-in-capital 46.6 — — — — 46.6 Retained earnings (deficit) 158.1 (2.8 ) (694.5 ) (55.1 ) 752.4 158.1 Accumulated other comprehensive (loss) income (51.0 ) 0.1 (4.7 ) 5.2 (0.6 ) (51.0 ) Total Cott Corporation equity 542.0 352.8 1,066.8 (10.2 ) (1,409.4 ) 542.0 Non-controlling interests — — — 6.9 — 6.9 Total equity 542.0 352.8 1,066.8 (3.3 ) (1,409.4 ) 548.9 Total liabilities, preferred shares and equity $ 723.0 $ 1,567.7 $ 2,961.3 $ 40.5 $ (2,219.3 ) $ 3,073.2 Condensed Consolidating Statement of Cash Flows For the year ended January 2, 2016 (in millions of U.S. dollars) Cott DS Services of DSS DSS Non-Guarantor Elimination Consolidated Net cash provided by operating activities 56.2 58.4 152.9 17.3 (30.2 ) 254.6 Investing Activities Acquisition, net of cash received — (24.0 ) — — — (24.0 ) Additions to property, plant & equipment (2.0 ) (67.2 ) (40.3 ) (1.3 ) — (110.8 ) Additions to intangibles and other assets — (3.1 ) (1.5 ) — — (4.6 ) Proceeds from sale of property, plant & equipment and sale-leaseback — 14.3 26.6 — — 40.9 Other investing activities — — (1.2 ) — — (1.2 ) Net cash used in investing activities (2.0 ) (80.0 ) (16.4 ) (1.3 ) — (99.7 ) Financing Activities Payments of long-term debt (0.1 ) — (2.9 ) (0.7 ) (3.7 ) Borrowings under ABL — — 994.5 — 994.5 Payments under ABL — — (1,101.8 ) — (1,101.8 ) Distributions to non-controlling interests — — — (8.5 ) (8.5 ) Issuance of common shares 143.1 — — — 143.1 Financing fees — — (0.6 ) — (0.6 ) Preferred shares repurchased and cancelled (148.8 ) — — — (148.8 ) Common shares repurchased and cancelled (0.8 ) — — — (0.8 ) Dividends to common and preferred shareholders (31.0 ) — — — (31.0 ) Payment of deferred consideration for acquisitions — — (2.5 ) — (2.5 ) Intercompany dividends — — (21.4 ) (8.8 ) 30.2 — Net cash used in financing activities (37.6 ) — (134.7 ) (18.0 ) 30.2 (160.1 ) Effect of exchange rate changes on cash (2.0 ) — (1.6 ) (0.3 ) (3.9 ) Net increase (decrease) in cash & cash equivalents 14.6 (21.6 ) 0.2 (2.3 ) — (9.1 ) Cash & cash equivalents, beginning of period 6.2 34.4 38.2 7.4 — 86.2 Cash & cash equivalents, end of period $ 20.8 $ 12.8 $ 38.4 $ 5.1 $ — $ 77.1 Condensed Consolidating Statement of Cash Flows For the year ended January 3, 2015 (in millions of U.S. dollars) Cott DS Services of DSS DSS Non-Guarantor Elimination Consolidated Net cash provided by operating activities 42.0 9.2 56.6 12.7 (63.8 ) 56.7 Investing Activities Acquisition, net of cash received — — (798.5 ) — — (798.5 ) Additions to property, plant & equipment (1.9 ) (3.6 ) (40.4 ) (0.8 ) — (46.7 ) Additions to intangibles and other assets — — (6.9 ) — — (6.9 ) Proceeds from sale of property, plant & equipment — — 1.8 — — 1.8 Net cash used in investing activities (1.9 ) (3.6 ) (844.0 ) (0.8 ) — (850.3 ) Financing Activities Payments of long-term debt (0.1 ) — (392.4 ) (1.1 ) — (393.6 ) Issue of long-term debt — — 1,150.0 — — 1,150.0 Borrowings under ABL — — 959.0 — — 959.0 Payments under ABL — — (779.6 ) — — (779.6 ) Distributions to non-controlling interests — — — (8.5 ) — (8.5 ) Financing fees — — (24.0 ) — — (24.0 ) Common shares repurchased and cancelled (12.1 ) — — — — (12.1 ) Dividends to common shareholders (22.8 ) — — — — (22.8 ) Payment of deferred consideration for acquisitions — — (32.4 ) — — (32.4 ) Intercompany financing transactions — 28.8 (28.8 ) — — — Other financing activities — — (0.3 ) — — (0.3 ) Intercompany dividends — — (63.8 ) — 63.8 — Net cash (used in) provided by financing activities (35.0 ) 28.8 787.7 (9.6 ) 63.8 835.7 Effect of exchange rate changes on cash (0.4 ) — (2.3 ) (0.4 ) — (3.1 ) Net increase (decrease) in cash & cash equivalents 4.7 34.4 (2.0 ) 1.9 — 39.0 Cash & cash equivalents, beginning of period 1.5 — 40.2 5.5 — 47.2 Cash & cash equivalents, end of period $ 6.2 $ 34.4 $ 38.2 $ 7.4 $ — $ 86.2 Condensed Consolidating Statement of Cash Flows For the year ended December 28, 2013 (in millions of U.S. dollars) DSS DSS Cott DS Services of Guarantor Non-Guarantor Elimination Corporation America, Inc. Subsidiaries Subsidiaries Entries Consolidated Net cash provided by operating activities 5.5 — 168.2 15.2 (34.0 ) 154.9 Investing Activities Acquisition, net of cash received — — (11.2 ) — — (11.2 ) Additions to property, plant & equipment (6.8 ) — (47.2 ) (1.3 ) — (55.3 ) Additions to intangibles and other assets — — (5.9 ) — — (5.9 ) Proceeds from sale of property, plant & equipment — — — 0.2 — 0.2 Proceeds from insurance recoveries — — 0.6 — — 0.6 Net cash used in investing activities (6.8 ) — (63.7 ) (1.1 ) — (71.6 ) Financing Activities Payments of long-term debt (0.1 ) — (219.9 ) (0.8 ) — (220.8 ) Borrowings under ABL — — 131.9 — — 131.9 Payments under ABL — — (82.1 ) — — (82.1 ) Distributions to non-controlling interests — — — (6.6 ) — (6.6 ) Financing fees (0.1 ) — (0.7 ) — — (0.8 ) Common shares repurchased and cancelled (13.0 ) — — — — (13.0 ) Dividends to common shareholders (21.9 ) — — — — (21.9 ) Intercompany dividends — — (27.1 ) (6.9 ) 34.0 — Net cash used in financing activities (35.1 ) — (197.9 ) (14.3 ) 34.0 (213.3 ) Effect of exchange rate changes on cash (1.9 ) — (0.3 ) — — (2.2 ) Net decrease in cash &cash equivalents (38.3 ) — (93.7 ) (0.2 ) — (132.2 ) Cash & cash equivalents, beginning of period 39.8 — 133.9 5.7 — 179.4 Cash & cash equivalents, end of period $ 1.5 $ — $ 40.2 $ 5.5 $ — $ 47.2 Guarantor Subsidiaries of 2020 Notes and 2022 Notes The 2022 Notes and 2020 Notes, each issued by our 100% owned subsidiary, CBI, are guaranteed on a senior basis pursuant to guarantees by Cott Corporation and certain other 100% owned direct and indirect subsidiaries (the “Cott Guarantor Subsidiaries”). CBI and each Cott Guarantor Subsidiary is 100% owned by Cott Corporation. The guarantees of the 2022 Notes and the 2020 Notes by Cott Corporation and the Cott Guarantor Subsidiaries are full and unconditional, and all such guarantees are joint and several. The guarantees of the Cott Guarantor Subsidiaries are subject to release in limited circumstances only upon the occurrence of certain customary conditions. We have not presented separate financial statements and separate disclosures have not been provided concerning the Cott Guarantor Subsidiaries due to the presentation of condensed consolidating financial information set forth in this Note, consistent with SEC interpretations governing reporting of subsidiary financial information. The following summarized condensed consolidating financial information of the Company sets forth on a consolidating basis, our Balance Sheets, Statements of Operations and Cash Flows for Cott Corporation, CBI, the Cott Guarantor Subsidiaries and our other non-guarantor subsidiaries (the “Cott Non-Guarantor Subsidiaries”). The supplemental financial information reflects our investments and those of CBI in their respective subsidiaries using the equity method of accounting. Condensed Consolidating Statement of Operations For the year ended January 2, 2016 (in millions of U.S. dollars) Cott Cott Cott Cott Guarantor Non-Guarantor Elimination Corporation Beverages Inc. Subsidiaries Subsidiaries Entries Consolidated Revenue, net $ 147.7 $ 715.0 $ 2,008.7 $ 131.6 $ (59.0 ) $ 2,944.0 Cost of sales 124.6 611.5 1,266.0 105.4 (59.0 ) 2,048.5 Gross profit 23.1 103.5 742.7 26.2 — 895.5 Selling, general and administrative expenses 23.3 91.6 641.4 12.3 — 768.6 Loss on disposal of property, plant & equipment 0.1 0.5 6.3 — — 6.9 Acquisition and integration expenses — 3.2 17.4 — — 20.6 Operating (loss) income (0.3 ) 8.2 77.6 13.9 — 99.4 Other (income) expense, net (8.6 ) — (1.0 ) 0.1 — (9.5 ) Intercompany interest (income) expense, net (4.9 ) (51.2 ) 56.1 — — — Interest expense, net 0.2 80.1 30.7 — — 111.0 Income (loss) before income tax expense (benefit) and equity income (loss) 13.0 (20.7 ) (8.2 ) 13.8 — (2.1 ) Income tax expense (benefit) 1.6 (14.8 ) (9.6 ) 0.1 — (22.7 ) Equity income (loss) 3.1 6.1 (0.3 ) — (8.9 ) — Net income $ 14.5 $ 0.2 $ 1.1 $ 13.7 $ (8.9 ) $ 20.6 Less: Net income attributable to non-controlling interests — — — 6.1 — 6.1 Less: Accumulated dividends on convertible shares 4.5 — — — — 4.5 Less: Accumulated dividends on non-convertible shares 1.4 — — — — 1.4 Less: Foreign exchange impact on redemption of preferred shares 12.0 — — — — 12.0 Net (loss) income attributed to Cott Corporation $ (3.4 ) $ 0.2 $ 1.1 $ 7.6 $ (8.9 ) $ (3.4 ) Comprehensive (loss) income attributed to Cott Corporation $ (29.3 ) $ (7.9 ) $ 27.9 $ 11.4 $ (31.4 ) $ (29.3 ) Condensed Consolidating Statement of Operations For the year ended January 3, 2015 (in millions of U.S. dollars) Cott Cott Cott Cott Guarantor Non-Guarantor Elimination Corporation Beverages Inc. Subsidiaries Subsidiaries Entries Consolidated Revenue, net $ 166.3 $ 745.1 $ 1,102.6 $ 137.9 $ (49.1 ) $ 2,102.8 Cost of sales 144.8 643.2 972.8 114.6 (49.1 ) 1,826.3 Gross profit 21.5 101.9 129.8 23.3 — 276.5 Selling, general and administrative expenses 23.1 85.9 92.7 12.0 — 213.7 Loss on disposal of property, plant & equipment 0.2 0.1 1.3 0.1 — 1.7 Restructuring 2.1 0.3 — — — 2.4 Asset impairments 0.9 0.8 — — — 1.7 Acquisition and integration expenses — 38.8 2.5 — — 41.3 Operating (loss) income (4.8 ) (24.0 ) 33.3 11.2 — 15.7 Other (income) expense, net (10.9 ) 21.8 10.0 0.1 — 21.0 Intercompany interest (income) expense, net (0.7 ) (18.4 ) 19.1 — — — Interest expense, net 0.2 37.2 2.2 0.1 — 39.7 Income (loss) before income tax expense (benefit) and equity income 6.6 (64.6 ) 2.0 11.0 — (45.0 ) Income tax expense (benefit) 0.3 (59.6 ) (2.7 ) 0.6 — (61.4 ) Equity income 4.5 6.1 — — (10.6 ) — Net income $ 10.8 $ 1.1 $ 4.7 $ 10.4 $ (10.6 ) $ 16.4 Less: Net income attributable to non-controlling interests — — — 5.6 — 5.6 Less: Accumulated dividends on convertible shares 0.6 — — — — 0.6 Less: Accumulated dividends on non-convertible shares 0.2 — — — — 0.2 Net income attributed to Cott Corporation $ 10.0 $ 1.1 $ 4.7 $ 4.8 $ (10.6 ) $ 10.0 Comprehensive (loss) income attributed to Cott Corporation $ (23.4 ) $ (31.5 ) $ 15.4 $ 8.5 $ 7.6 $ (23.4 ) Condensed Consolidating Statement of Operations For the year ended December 28, 2013 (in millions of U.S. dollars) Cott Cott Cott Cott Guarantor Non-Guarantor Elimination Corporation Beverages Inc. Subsidiaries Subsidiaries Entries Consolidated Revenue, net $ 170.9 $ 780.4 $ 1,022.3 $ 147.0 $ (26.6 ) $ 2,094.0 Cost of sales 149.0 668.5 898.6 129.1 (26.6 ) 1,818.6 Gross profit 21.9 111.9 123.7 17.9 — 275.4 Selling, general and administrative expenses 28.9 74.1 68.2 9.1 — 180.3 Loss on disposal of property, plant & equipment 0.1 1.1 0.5 0.1 — 1.8 Restructuring 0.5 0.5 0.7 0.3 — 2.0 Acquisition and integration expenses — 1.2 1.9 — — 3.1 Operating (loss) income (7.6 ) 35.0 52.4 8.4 — 88.2 Other expense (income), net 0.4 12.5 (0.1 ) — — 12.8 Intercompany interest (income) expense, net — (12.0 ) 12.0 — — — Interest expense, net — 50.8 0.7 0.1 — 51.6 (Loss) income before income tax (benefit) expense and equity income (loss) (8.0 ) (16.3 ) 39.8 8.3 — 23.8 Income tax (benefit) expense (0.8 ) 4.6 (2.4 ) 0.4 — 1.8 Equity income (loss) 24.2 5.2 (7.3 ) — (22.1 ) — Net income (loss) $ 17.0 $ (15.7 ) $ 34.9 $ 7.9 $ (22.1 ) $ 22.0 Less: Net income attributable to non-controlling interests — — — 5.0 — 5.0 Net income (loss) attributed to Cott Corporation $ 17.0 $ (15.7 ) $ 34.9 $ 2.9 $ (22.1 ) $ 17.0 Comprehensive income (loss) attributed to Cott Corporation $ 12.6 $ (4.9 ) $ 29.6 $ 5.2 $ (29.9 ) $ 12.6 Consolidating Balance Sheet As of January 2, 2016 (in millions of U.S. dollars) Cott Cott Cott Cott Guarantor Non-Guarantor Elimination Corporation Beverages Inc. Subsidiaries Subsidiaries Entries Consolidated ASSETS Current assets Cash & cash equivalents $ 20.8 $ 1.0 $ 50.2 $ 5.1 $ — $ 77.1 Accounts receivable, net of allowance 18.3 63.3 361.8 13.0 (163.1 ) 293.3 Income taxes recoverable — 0.6 0.8 0.2 — 1.6 Inventories 13.0 76.7 154.1 5.6 — 249.4 Prepaid expenses and other assets 2.2 4.6 10.2 0.2 — 17.2 Total current assets 54.3 146.2 577.1 24.1 (163.1 ) 638.6 Property, plant & equipment, net 29.7 163.3 570.1 6.7 — 769.8 Goodwill 19.8 4.5 735.3 — — 759.6 Intangibles and other assets, net 0.8 79.2 628.9 2.8 — 711.7 Deferred tax assets 7.4 38.2 — 0.2 (38.2 ) 7.6 Due from affiliates 400.1 587.5 2.6 — (990.2 ) — Investments in subsidiaries 176.3 847.3 702.5 — (1,726.1 ) — Total assets $ 688.4 $ 1,866.2 $ 3,216.5 $ 33.8 $ (2,917.6 ) $ 2,887.3 LIABILITIES AND EQUITY Current liabilities Short-term borrowings $ — $ 122.0 $ — $ — $ — $ 122.0 Current maturities of long-term debt — 2.6 0.4 0.4 — 3.4 Accounts payable and accrued liabilities 47.6 234.6 310.2 8.3 (163.1 ) 437.6 Total current liabilities 47.6 359.2 310.6 8.7 (163.1 ) 563.0 Long-term debt — 1,134.1 391.3 — — 1,525.4 Deferred tax liabilities — — 114.7 — (38.2 ) 76.5 Other long-term liabilities 0.5 20.0 54.9 1.1 — 76.5 Due to affiliates 1.0 1.6 959.4 28.2 (990.2 ) — Total liabilities 49.1 1,514.9 1,830.9 38.0 (1,191.5 ) 2,241.4 Equity Common shares, no par 534.7 701.5 1,486.9 38.6 (2,227.0 ) 534.7 Additional paid-in-capital 51.2 — — — — 51.2 Retained earnings (deficit) 129.6 (333.5 ) (132.1 ) (58.4 ) 524.0 129.6 Accumulated other comprehensive (loss) income (76.2 ) (16.7 ) 30.8 9.0 (23.1 ) (76.2 ) Total Cott Corporation equity 639.3 351.3 1,385.6 (10.8 ) (1,726.1 ) 639.3 Non-controlling interests — — — 6.6 — 6.6 Total equity 639.3 351.3 1,385.6 (4.2 ) (1,726.1 ) 645.9 Total liabilities and equity $ 688.4 $ 1,866.2 $ 3,216.5 $ 33.8 $ (2,917.6 ) $ 2,887.3 Consolidating Balance Sheet As of January 3, 2015 (in millions of U.S. dollars) Cott Cott Cott Cott Guarantor Non-Guarantor Elimination Corporation Beverages Inc. Subsidiaries Subsidiaries Entries Consolidated ASSETS Current assets Cash & cash equivalents $ 6.2 $ 8.6 $ 64.0 $ 7.4 $ — $ 86.2 Accounts receivable, net of allowance 16.2 130.4 333.8 12.2 (186.9 ) 305.7 Income taxes recoverable — 0.6 0.6 0.4 — 1.6 Inventories 12.4 72.5 172.0 5.5 — 262.4 Prepaid expenses and other assets 2.3 33.9 11.0 0.4 — 47.6 Total current assets 37.1 246.0 581.4 25.9 (186.9 ) 703.5 Property, plant & equipment, net 38.2 178.4 640.1 7.8 — 864.5 Goodwill 23.4 4.5 715.7 — — 743.6 Intangibles and other assets, net 0.7 81.6 669.0 6.7 — 758.0 Deferred tax assets 3.4 36.1 — — (36.1 ) 3.4 Other tax receivable 0.1 0.1 — — — 0.2 Due from affiliates 183.8 564.5 3.0 0.1 (751.4 ) — Investments in subsidiaries 436.3 623.5 349.6 — (1,409.4 ) — Total assets $ 723.0 $ 1,734.7 $ 2,958.8 $ 40.5 $ (2,383.8 ) $ 3,073.2 LIABILITIES, PREFERRED SHARES AND EQUITY Current liabilities Short-term borrowings $ — $ 229.0 $ — $ — $ — $ 229.0 Current maturities of long-term debt 0.1 2.5 0.5 0.9 — 4.0 Accounts payable and accrued liabilities 30.4 212.4 356.0 8.1 (186.9 ) 420.0 Total current liabilities 30.5 443.9 356.5 9.0 (186.9 ) 653.0 Long-term debt — 1,133.4 407.3 0.6 — 1,541.3 Deferred tax liabilities — — 145.5 — (36.1 ) 109.4 Other long-term liabilities 0.4 5.8 64.3 1.3 — 71.8 Due to affiliates 1.3 1.7 715.5 32.9 (751.4 ) — Total liabilities 32.2 1,584.8 1,689.1 43.8 (974.4 ) 2,375.5 Convertible preferred shares 116.1 — — — — 116.1 Non-convertible preferred shares 32.7 — — — — 32.7 Equity Common shares, no par 388.3 525.7 1,595.8 39.7 (2,161.2 ) 388.3 Additional paid-in-capital 46.6 — — — — 46.6 Retained earnings (deficit) 158.1 (367.2 ) (330.1 ) (55.1 ) 752.4 158.1 Accumulated other comprehensive (loss) income (51.0 ) (8.6 ) 4.0 5.2 (0.6 ) (51.0 ) Total Cott Corporation equity 542.0 149.9 1,269.7 (10.2 ) (1,409.4 ) 542.0 Non-controlling interests — — — 6.9 — 6.9 Total equity 542.0 149.9 1,269.7 (3.3 ) (1,409.4 ) 548.9 Total liabilities, preferred shares and equity $ 723.0 $ 1,734.7 $ 2,958.8 $ 40.5 $ (2,383.8 ) $ 3,073.2 Condensed Consolidating Statement of Cash Flows For the year ended January 2, 2016 (in millions of U.S. dollars) Cott Cott Cott Cott Guarantor Non-Guarantor Elimination Corporation Beverages Inc. Subsidiaries Subsidiaries Entries Consolidated Net cash provided by operating activities 56.2 127.4 106.5 17.3 (52.8 ) 254.6 Investing Activities Acquisition, net of cash received — — (24.0 ) — — (24.0 ) Additions to property, plant & equipment (2.0 ) (22.3 ) (85.2 ) (1.3 ) — (110.8 ) Additions to intangibles and other assets — (1.5 ) (3.1 ) — — (4.6 ) Proceeds from sale of property, plant & equipment and sale-leaseback — 16.0 24.9 — — 40.9 Other investing activities — — (1.2 ) — — (1.2 ) Net cash used in investing activities (2.0 ) (7.8 ) (88.6 ) (1.3 ) — (99.7 ) Financing Activities Payments of long-term debt (0.1 ) (2.6 ) (0.3 ) (0.7 ) — (3.7 ) Borrowings under ABL — 950.2 44.3 — — 994.5 Payments under ABL — (1,057.3 ) (44.5 ) — — (1,101.8 ) Distributions to non-controlling interests — — — (8.5 ) — (8.5 ) Issuance of common shares 143.1 — — — — 143.1 Financing fees — (0.6 ) — — — (0.6 ) Preferred shares repurchased and cancelled (148.8 ) — — — — (148.8 ) Common shares repurchased and cancelled (0.8 ) — — — — (0.8 ) Dividends to common and preferred shareholders (31.0 ) — — — — (31.0 ) Payment of deferred consideration for acquisitions — — (2.5 ) — — (2.5 ) Intercompany dividends — (16.9 ) (27.1 ) (8.8 ) 52.8 — Net cash used in financing activities (37.6 ) (127.2 ) (30.1 ) (18.0 ) 52.8 (160.1 ) Effect of exchange rate changes on cash (2.0 ) — (1.6 ) (0.3 ) — (3.9 ) Net increase (decrease) in cash & cash equivalents 14.6 (7.6 ) (13.8 ) (2.3 ) — (9.1 ) Cash & cash equivalents, beginning of period 6.2 8.6 64.0 7.4 — 86.2 Cash & cash equivalents, end of period $ 20.8 $ 1.0 $ 50.2 $ 5.1 $ — $ 77.1 Condensed Consolidating Statement of Cash Flows For the year ended January 3, 2015 (in millions of U.S. dollars) Cott Cott Cott Cott Guarantor Non-Guarantor Elimination Corporation Beverages Inc. Subsidiaries Subsidiaries Entries Consolidated Net cash provided by (used in) operating activities 42.0 (29.2 ) 112.9 21.5 (90.5 ) 56.7 Investing Activities Acquisition, net of cash received — (798.5 ) — — — (798.5 ) Additions to property, plant & equipment (1.9 ) (27.1 ) (16.9 ) (0.8 ) — (46.7 ) Additions to intangibles and other assets — (6.9 ) — — — (6.9 ) Proceeds from sale of property, plant & equipment — 1.7 — 0.1 — 1.8 Net cash used in investing activities (1.9 ) (830.8 ) (16.9 ) (0.7 ) — (850.3 ) Financing Activities Payments of long-term debt (0.1 ) (392.0 ) (0.4 ) (1.1 ) — (393.6 ) Issue of long-term debt — 1,150.0 — — — 1,150.0 Borrowings under ABL — 959.0 — — — 959.0 Payments under ABL — (746.2 ) (33.4 ) — — (779.6 ) Distributions to non-controlling interests — — — (8.5 ) — (8.5 ) Financing fees — (24.0 ) — — — (24.0 ) Common shares repurchased and cancelled (12.1 ) — — — — (12.1 ) Dividends to common and preferred shareholders (22.8 ) — — — — (22.8 ) Payment of deferred consideration for acquisitions — (32.4 ) — — — (32.4 ) Intercompany financing transactions — (28.8 ) 28.8 — — — Other financing activities — (0.3 ) — — — (0.3 ) Intercompany dividends — (17.8 ) (63.8 ) (8.9 ) 90.5 — Net cash (used in) provided by financing activities (35.0 ) 867.5 (68.8 ) (18.5 ) 90.5 835.7 Effect of exchange rate changes on cash (0.4 ) — (2.3 ) (0.4 ) — (3.1 ) Net increase in cash & cash equivalents 4.7 7.5 24.9 1.9 — 39.0 Cash & cash equivalents, beginning of period 1.5 1.1 39.1 5.5 — 47.2 Cash & cash equivalents, end of period $ 6.2 $ 8.6 $ 64.0 $ 7.4 $ — $ 86.2 Condensed Consolidating Statement of Cash Flows For the year ended December 28, 2013 (in millions of U.S. dollars) Cott Cott Cott Cott Guarantor Non-Guarantor Elimination Corporation Beverages Inc. Subsidiaries Subsidiaries Entries Consolidated Net cash provided by (used in) operating activities 5.5 194.0 (25.8 ) 15.2 (34.0 ) 154.9 Investing Activities Acquisition, net of cash received — (4.7 ) (6.5 ) — — (11.2 ) Additions to property, plant & equipment (6.8 ) (34.8 ) (12.4 ) (1.3 ) — (55.3 ) Additions to intangibles and other assets — (5.9 ) — — — (5.9 ) Proceeds from sale of property, plant & equipment — — — 0.2 — 0.2 Proceeds from insurance recoveries — 0.6 — — — 0.6 Net cash used in investing activities (6.8 ) (44.8 ) (18.9 ) (1.1 ) — (71.6 ) Financing Activities Payments of long-term debt (0.1 ) (201.1 ) (18.8 ) (0.8 ) — (220.8 ) Borrowings under ABL — 89.0 42.9 — — 131.9 Payments under ABL — (72.9 ) (9.2 ) — — (82.1 ) Distributions to non-controlling interests — — — (6.6 ) — (6.6 ) Financing fees (0.1 ) (0.6 ) (0.1 ) — — (0.8 ) Common shares repurchased and cancelled (13.0 ) — — — — (13.0 ) Dividends to common shareholders (21.9 ) — — — — (21.9 ) Intercompany dividends — — (27.1 ) (6.9 ) 34.0 — Net cash used in financing activities (35.1 ) (185.6 ) (12.3 ) (14.3 ) 34.0 (213.3 ) Effect of exchange rate changes on cash (1.9 ) — (0.3 ) — — (2.2 ) Net decrease in cash & cash equivalents (38.3 ) (36.4 ) (57.3 ) (0.2 ) — (132.2 ) Cash & cash equivalents, beginning of period 39.8 37.5 96.4 5.7 — 179.4 Cash & cash equivalents, end of period $ 1.5 $ 1.1 $ 39.1 $ 5.5 $ — $ 47.2

Subsequent Event

Subsequent Event	12 Months Ended
	Jan. 02, 2016
Subsequent Events [Abstract]
Subsequent Event	Note 24—Subsequent Event On January 4, 2016, we acquired AquaTerra Corporation (“AquaTerra”), a Canadian direct-to-consumer home and office water delivery business, for approximately C$62 million (approximately $45 million on the closing date). The acquisition was funded using cash on hand as well as borrowings under our ABL facility. This acquisition supports our strategy to become a more diversified beverage provider across multiple channels and geographies, as well as our continuing consolidation of the higher margin HOD bottled water and OCS categories. Due to the limited time since the AquaTerra acquisition closing date, the Company is unable to provide actual amounts recognized related to the AquaTerra assets acquired and liabilities assumed as the accounting for the purchase price allocation has not yet been completed. As a result, certain required disclosures relative to the AquaTerra acquisition, including those related to any goodwill or bargain purchase amounts to be recognized, have not been made. AquaTerra will become a part of our DSS reporting segment. On February 17, 2016, the Board of Directors declared a dividend of $0.06 per common share, payable in cash on March 24, 2016 to shareowners of record at the close of business on March 9, 2016.

Schedule II-Valuation and Quali

Schedule II-Valuation and Qualifying Accounts	12 Months Ended
	Jan. 02, 2016
Valuation and Qualifying Accounts [Abstract]
Schedule II-Valuation and Qualifying Accounts	SCHEDULE II—VALUATION AND QUALIFYING ACCOUNTS (in millions of U.S. dollars) Year ended January 2, 2016 Balance at Charged to Charged to Balance at Beginning Reduction Costs and Other End of Description of Year in Sales Expenses Accounts Deductions 1 Year Reserves deducted in the balance sheet from the asset to which they apply Allowances for losses on: Accounts receivables $ (6.5 ) $ 0.1 $ (66.2 ) $ 12.4 $ 51.0 $ (9.2 ) Inventories (18.2 ) — 2.0 0.2 1.1 (14.9 ) Deferred income tax assets (15.8 ) — 0.4 — — (15.4 ) $ (40.5 ) $ 0.1 $ (63.8 ) $ 12.6 $ 52.1 $ (39.5 ) (in millions of U.S. dollars) Year ended January 3, 2015 Balance at Charged to Charged to Balance at Beginning Reduction Costs and Other End of Description of Year in Sales Expenses Accounts Deductions 1 Year Reserves deducted in the balance sheet from the asset to which they apply Allowances for losses on: Accounts receivables $ (5.8 ) $ (0.5 ) $ (0.8 ) $ 0.2 $ 0.4 $ (6.5 ) Inventories (12.0 ) — (6.3 ) 0.2 (0.1 ) (18.2 ) Deferred income tax assets (45.2 ) — 29.4 — — (15.8 ) $ (63.0 ) $ (0.5 ) $ 22.3 $ 0.4 $ 0.3 $ (40.5 ) (in millions of U.S. dollars) Year ended December 28, 2013 Balance at Charged to Charged to Balance at Beginning Reduction Costs and Other End of Description of Year in Sales Expenses Accounts Deductions 1 Year Reserves deducted in the balance sheet from the asset to which they apply Allowances for losses on: Accounts receivables $ (6.7 ) $ — $ 0.9 $ — $ — $ (5.8 ) Inventories (10.5 ) — (2.0 ) 0.5 — (12.0 ) Deferred income tax assets (27.5 ) — (17.8 ) 0.1 — (45.2 ) $ (44.7 ) $ — $ (18.9 ) $ 0.6 $ — $ (63.0 ) 1. Deductions primarily represent uncollectible accounts written off.

Summary of Significant Accoun35

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Jan. 02, 2016
Accounting Policies [Abstract]
Basis of presentation	Basis of presentation These consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) using the U.S. dollar as the reporting currency, as the majority of our business and the majority of our shareowners are in the United States. For the year ended January 3, 2015, we had 53 weeks of activity, compared to 52 weeks of activity for the years ended January 2, 2016 and December 28, 2013. The additional week contributed $29.1 million of additional revenue and $1.1 million of additional operating income for the year ended January 3, 2015. During 2015, our business operated through four reporting segments: DSS, Cott North America, Cott United Kingdom (“Cott U.K.”), and All Other (which includes our Mexico operating segment, Royal Crown International (“RCI”) operating segment and other miscellaneous expenses). We refer to our Cott North America, Cott U.K. and All Other reporting segments together as our “traditional business”. Our corporate oversight function (“Corporate”) is not treated as a segment; it includes certain general and administrative costs that are not allocated to any of the reporting segments. In December 2014, in connection with the acquisition of DSS (the “DSS Acquisition”), DSS was added as a fourth reporting segment. During the fourth quarter of 2013, management reviewed our reporting segments and determined to combine our Mexico, RCI and All Other reporting segments into one reporting segment classified as All Other. Prior year information has been updated to reflect the change in our reporting segments. Certain prior year amounts have been reclassified for consistency with the current year presentation. These reclassifications had no effect on the reported results of operations. For the year ended December 28, 2013, the Company concluded that it was appropriate to reclassify the amortization of customer list intangible assets to selling, general and administrative (“SG&A”) expenses. Previously, such amortization had been classified as cost of sales. Accordingly, the Company has changed the classification to report these SG&A expenses in the Consolidated Statement of Operations for the year ended December 28, 2013. Also, for the years ended January 3, 2015 and December 28, 2013, the Company concluded that it was appropriate to reclassify acquisition and integration expenses separately. Previously, such expenses had been classified as SG&A expenses. Accordingly, the Company has changed the classification to report these expenses separately in the Consolidated Statements of Operations for the years ended January 3, 2015 and December 28, 2013. Additionally, as of January 3, 2015, the Company concluded that it was appropriate to reclassify certain acquired assets in connection with the DSS Acquisition (see Note 2 to the Consolidated Financial Statements) from inventories to property, plant and equipment, net to be consistent with Cott’s historical accounting treatment. Accordingly, the Company has changed the classification to report these assets under property, plant and equipment, net in the Consolidated Balance Sheet as of January 3, 2015. The impact of the reclassifications are shown in the tables below: (in millions of U.S. dollars) For the Year Ended Decrease to cost of sales $ (22.7 ) Increase to SG&A expenses $ 22.7 (in millions of U.S. dollars) For the Year Ended For the Year Ended Decrease to SG&A expenses $ (41.3 ) $ (3.1 ) Increase to acquisition and integration expenses $ 41.3 $ 3.1 (in millions of U.S. dollars) January 3, 2015 Decrease to inventories $ (8.9 ) Increase to property, plant and equipment, net $ 8.9
Basis of consolidation	Basis of consolidation The financial statements consolidate our accounts, our wholly-owned and majority-owned subsidiaries and joint ventures that we control. All intercompany transactions and accounts have been eliminated in consolidation.
Estimates	Estimates The preparation of these consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the amount of revenue and expenses during the reporting period. Actual results could differ from those estimates. The consolidated financial statements include estimates and assumptions that, in the opinion of management, were significant to the underlying amounts representing the future valuation of intangible assets, long-lived assets and goodwill, accounting for share-based compensation, realization of deferred income tax assets and the resolution of tax contingencies.
Revenue recognition	Revenue recognition We recognize revenue, net of sales returns, when ownership passes to customers for products manufactured in our own plants and/or by third-parties on our behalf, and when prices to our customers are fixed or determinable and collection is reasonably assured. This may be upon shipment of goods or upon delivery to the customer, depending on contractual terms. Shipping and handling costs paid by the customer to us are included in revenue. Although we occasionally accept returns of products from our customers occasionally, historically returns have not been material. With regards to DSS, the Company recognizes rental income on filtration, brewers and dispensing equipment at customer locations based on the terms of the related rental agreements, which are generally measured based on 28-day periods. Amounts billed to customers for rental in future periods are deferred and included in accounts payable and accrued liabilities on the Consolidated Balance Sheets.
Sales incentives	Sales incentives We participate in various incentive programs with our customers, including volume-based incentives, contractual rebates and promotional allowances. Volume incentives are based on our customers achieving volume targets for a period of time. Volume incentives and contractual rebates are deducted from revenue and accrued as the incentives are earned and are based on management’s estimate of the total the customer is expected to earn and claim. Promotional allowances are accrued at time of revenue recognition and are deducted from revenue based on either the volume shipped or the volume sold at the retailer location, depending on the terms of the allowance. We regularly review customer sales forecasts to ensure volume targets will be met and adjust incentive accruals and revenues accordingly.
Cost of sales	Cost of sales We record costs associated with the manufacturing of our products in costs of sales. Shipping and handling costs incurred to store, prepare and move products between production facilities or from production facilities to branch locations or storage facilities are recorded in cost of sales. Costs incurred in shipment of products from our production facilities to customer locations are also reflected in cost of sales, with the exception of shipping and handling costs incurred to deliver products from DSS branch locations to the end-user consumer of those products. Finished goods inventory costs include the cost of direct labor and materials and the applicable share of overhead expense chargeable to production.
Selling, general and administrative expenses	Selling, general and administrative expenses We record all other expenses not charged to production as SG&A expenses. Costs incurred to deliver products from DSS branch locations to the end-user consumer are considered a selling expense and are included within SG&A expenses. Advertising costs are expensed at the commencement of an advertising campaign and are recognized as a component of SG&A expenses. Advertising costs are not significant to any reporting segment other than DSS. Advertising costs expensed by DSS for the year ended January 2, 2016 were approximately $18.0 million and for the period from acquisition to January 3, 2015 were approximately $0.4 million.
Share-based compensation	Share-based compensation We have in effect equity incentive plans under which Time-based RSUs, Performance-based RSUs, non-qualified stock options and Director share awards have been granted (as such terms are defined in Note 7 of the Consolidated Financial Statements). Share-based compensation expense for all share-based compensation awards is based on the grant-date fair value. We recognized these compensation costs net of a forfeiture rate on a straight-line basis over the requisite service period of the award, which is generally the vesting term of three years. No estimated forfeitures were included in the calculation of share-based compensation for the 2015, 2014 and 2013 share-based awards. The fair value of the Company’s Time-based RSUs, Performance-based RSUs and Director share awards are based on the closing market price of its common shares on the date of grant as stated on the NYSE. We estimate the fair value of non-qualified options as of the date of grant using the Black-Scholes option pricing model. This model considers, among other factors, the expected life of the award, the expected volatility of the Company’s stock price, and expected dividends. The Company records share-based compensation expense in SG&A expenses. Additional paid-in capital is adjusted by the tax impact related to the difference between the amount deducted for tax purposes and the compensation cost for accounting purposes. Where the tax deduction exceeds book compensation cost, an increase in additional paid-in capital is recorded. Where the tax deduction is less than book compensation cost, a reduction in additional paid-in capital is recorded to the extent there is an accumulated balance or charged to income tax expense if a shortfall remains after the accumulated additional paid-in capital is brought to zero.
Cash and cash equivalents	Cash and cash equivalents Cash and cash equivalents include all highly liquid investments with original maturities not exceeding three months at the time of purchase. The fair values of our cash and cash equivalents approximate the amounts shown on our Consolidated Balance Sheets due to their short-term nature.
Allowance for doubtful accounts	Allowance for doubtful accounts A portion of our accounts receivable is not expected to be collected due to non-payment, bankruptcies and deductions. Our accounting policy for the allowance for doubtful accounts requires us to reserve an amount based on the evaluation of the aging of accounts receivable, detailed analysis of high-risk customers’ accounts, and the overall market and economic conditions of our customers. This evaluation considers the customer demographic, such as supermarket retailers as compared to small business or individual consumers. We consider our accounts receivable delinquent or past due based on payment terms established with each customer. Accounts receivable are written off when the account is determined to be uncollectible.
Inventories	Inventories Inventories are stated at the lower of cost, determined on the first-in, first-out method, or net realizable value. Returnable bottles are valued at the lower of cost, deposit value or net realizable value. Finished goods and work-in-process include the cost of raw materials, direct labor and manufacturing overhead costs. As a result, we use an inventory reserve to adjust our costs down to a net realizable value and to reserve for estimated obsolescence of both raw materials and finished goods.
Customer deposits	Customer deposits The Company generally collects deposits on three- and five-gallon bottles used by its DSS customers. Such deposits are refunded only after customers return such bottles in satisfactory condition. The associated bottle deposit liability is estimated based on the number of water customers, average consumption and return rates and bottle deposit market rates. The Company analyzes these assumptions quarterly and adjusts as necessary.
Property, plant and equipment	Property, plant and equipment Property, plant and equipment are stated at cost less accumulated depreciation. Depreciation is allocated between cost of sales and SG&A expenses and is determined using the straight-line method over the estimated useful lives of the assets. Leasehold improvements are amortized using the straight-line method over the remaining life of the lease or useful life, whichever is shorter. Maintenance and repairs are charged to operating expense when incurred.
Goodwill and indefinite life intangible assets	Goodwill and indefinite life intangible assets Goodwill represents the excess purchase price of acquired businesses over the fair value of the net assets acquired. Goodwill is not amortized, but instead is tested for impairment at least annually. A company may assess qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount, including goodwill. Alternatively, a company may bypass the qualitative assessment and perform the first step of the goodwill impairment test which compares the book value of a reporting unit, including goodwill, with its fair value. If the book value of a reporting unit exceeds its fair value, we complete the second step to determine the amount of goodwill impairment loss that we should record, if any. In the second step, we determine an implied fair value of the reporting unit’s goodwill by allocating the fair value of the reporting unit to all of the assets and liabilities other than goodwill (including any unrecognized intangible assets). The amount of impairment loss is equal to the excess of the book value of the goodwill over the implied fair value of that goodwill, and any impairment loss would be recognized in our results of operations. The following table summarizes our goodwill on a reporting segment basis as of January 2, 2016 and January 3, 2015: Reporting Segment (in millions of U.S. dollars) Cott DSS Cott All Other Total Balance December 29, 2013 $ 125.9 $ — $ 8.8 $ 4.5 $ 139.2 Goodwill acquired during the year — 556.9 54.5 — 611.4 Foreign exchange (2.2 ) — (4.8 ) — (7.0 ) Balance January 3, 2015 $ 123.7 $ 556.9 $ 58.5 $ 4.5 $ 743.6 Goodwill acquired during the year — 4.7 — — 4.7 Adjustments 1 — 17.5 — — 17.5 Foreign exchange (3.7 ) — (2.5 ) — (6.2 ) Balance January 2, 2016 $ 120.0 $ 579.1 $ 56.0 $ 4.5 $ 759.6 1. During the fiscal year ended January 2, 2016, we recorded adjustments to goodwill allocated to the DSS segment in connection with the DSS Acquisition (see Note 2 to the Consolidated Financial Statements). We test goodwill for impairment at least annually in the fourth quarter, based on our reporting unit carrying values as of the end of the third quarter, or more frequently if we determine a triggering event has occurred during the year. Any impairment loss is recognized in our results of operations. We evaluate goodwill for impairment on a reporting unit basis. Reporting units are operations for which discrete financial information is available and are at or one level below our operating segments. For the purpose of testing goodwill for impairment in 2015, we have determined our reporting units are Cott North America, DSS, Calypso Soft Drinks, Aimia, and Royal Crown International (“RCI”). Calypso Soft Drinks and Aimia are reporting units included in our Cott U.K. reporting segment. Calypso Soft Drinks was acquired in June of 2013 and Aimia was acquired in May of 2014 (see Note 2 to the Consolidated Financial Statements). The RCI reporting unit is included in the All Other reporting segment. We had goodwill of $759.6 million on our balance sheet at January 2, 2016, which represents amounts for the Cott North America, DSS, Calypso Soft Drinks, Aimia and RCI reporting units. We have the option of performing a qualitative assessment to determine whether any further quantitative testing for a potential impairment is necessary. Our qualitative assessment will use judgments including, but not limited to, changes in the general economic environment, industry considerations, current economic performance compared to historical economic performance, entity-specific events and events affecting our reporting units, where applicable. If we elect to bypass the qualitative assessment or if we determine, based upon our assessment of those qualitative factors that it is more likely than not that the fair value of the reporting unit is less than its net carrying value, a quantitative assessment is required. The quantitative test is a two-step test. The first step identifies whether there is potential impairment by comparing the fair value of a reporting unit to the carrying amount, including goodwill. If the fair value of a reporting unit is less than its carrying amount, the second step of the impairment test is required to measure the amount of impairment loss, if any. For the 2015 annual test, we elected to perform a qualitative assessment for our Calypso Soft Drinks reporting unit. In performing this assessment, management relied on a number of factors including, but not limited to, macroeconomic conditions, industry and market considerations, cost factors that would have a negative effect on earnings and cash flows, overall financial performance compared with forecasted projections in prior periods, and other relevant reporting unit events, the impact of which are all significant judgments and estimates. Additionally, management considered the recent fair value calculation performed during the third quarter of 2015 where the estimated fair value exceeded the reporting unit’s carrying value by approximately 19%. Based on these factors, management concluded that it was more likely than not that the fair value of the Calypso Soft Drinks reporting unit was greater than its respective carrying amount, including goodwill, indicating no impairment. Goodwill allocated to the Calypso Soft Drinks reporting unit as of January 2, 2016 is $7.9 million. For the Cott North America, DSS, Aimia and RCI reporting units, we elected to bypass the qualitative assessment and performed a quantitative analysis due to an overall CSD industry decline impacting the Cott North America reporting unit, the fact that a quantitative analysis has not been previously performed for DSS and Aimia and the length of time that has elapsed since the last quantitative analysis for the RCI reporting unit. We determined the fair value of each reporting unit being evaluated using a mix of the income approach (which is based on the discounted cash flows of the reporting unit) and the guideline public company approach. We believe using a combination of the two approaches provides a more accurate valuation because it incorporates the expected cash generation of the Company in addition to how a third-party market participant would value the reporting unit. Because the business is assumed to continue in perpetuity, the discounted future cash flows includes a terminal value. Critical assumptions used in our 2015 valuation of the reporting units were weighted-average terminal growth rates of 1.0%, 2.5%, 2.0% and 2.0% for our Cott North America, DSS, Aimia and RCI reporting units, respectively, and discount rate ranging from 8.0% to 11.0%. The terminal growth rate assumption incorporated into the discounted cash flow calculation reflects our long-term view of the market and industry, projected changes in the sale of our products, pricing of such products and operating profit margins. The discount rate was determined using various factors and sensitive assumptions, including bond yields, company-specific risk and size premiums and tax rates. This rate was based on the weighted average cost of capital a market participant would use if evaluating the reporting unit as an investment. These assumptions are considered significant unobservable inputs and represent our best estimate of assumptions that market participants would use to determine the fair value of the respective reporting units. The key inputs into the discounted cash flow analysis were consistent with market data, where available, indicating that the assumptions used were in a reasonable range of observable market data. Based on the quantitative assessment including consideration of the sensitivity of the assumptions made and methods used to determine fair value, industry trends and other relevant factors, we noted that the estimated fair values of the Cott North America, DSS, Aimia and RCI reporting units exceeded its carrying value by approximately 102%, 152%, 44% and 478%, respectively. Therefore, a second step analysis was not required and no goodwill impairment charges were recorded in the fourth quarter ended January 2, 2016. Goodwill allocated to Cott North America, DSS, Aimia and RCI reporting units as of January 2, 2016 are $120.0 million, $579.1 million, $48.1 million and $4.5 million, respectively. Each year during the fourth quarter, we re-evaluate the assumptions used in our assessments, such as revenue growth rates, operating profit margins and discount rate, to reflect any significant changes in the business environment that could materially affect the fair value of our reporting units. Based on the evaluations performed in 2015, we determined that the fair value of each of our reporting units exceeded their carrying amounts.
Intangible and other assets	Intangible and other assets As of January 2, 2016, our intangible assets subject to amortization and other assets, net of accumulated amortization were $483.6 million, consisting principally of $422.9 million of customer relationships that arose from acquisitions, $9.9 million of deposits, $24.9 million of information technology assets, and $4.9 million of trademarks. Customer relationships are typically amortized on an accelerated straight-line basis for the period over which we expect to receive the economic benefits. With the DSS Acquisition, the acquired customer relationships are amortized over the expected remaining useful life of those relationships on a basis that reflects the pattern of realization of the estimated undiscounted after-tax cash flows. We review the estimated useful life of these intangible assets annually, taking into consideration the specific net cash flows related to the intangible asset, unless a review is required more frequently due to a triggering event such as the loss of a significant customer. The permanent loss of, or significant decline in sales to any customer included in the intangible asset would result in either an impairment in the value of the intangible asset or an accelerated amortization of any remaining value and could lead to an impairment of the fixed assets that were used to service that customer. In 2014 we recorded $76.5 million of customer relationships acquired in connection with the Aimia Acquisition and $219.8 million of customer relationships acquired in connection with the DSS Acquisition. In 2013 we recorded $10.7 million of customer relationships acquired in connection with the Calypso Soft Drinks Acquisition. We did not record impairment charges for other intangible assets in 2015, 2014 or 2013. Our intangible assets with indefinite lives relate to the 2001 acquisition of intellectual property from Royal Crown Company, Inc., including the right to manufacture our concentrates, with all related inventions, processes, technologies, technical and manufacturing information, know-how and the use of the Royal Crown brand outside of North America and Mexico (the “Rights”), and trademarks acquired in the DSS Acquisition (the “DSS Trademarks”). These assets have a net book value of $228.1 million. Prior to 2001, we paid a volume based royalty to the Royal Crown Company for purchase of concentrates. There are no legal, regulatory, contractual, competitive, economic, or other factors that limit the useful life of this intangible. The life of the Rights and DSS Trademarks are considered to be indefinite and therefore not amortized, but instead are tested for impairment at least annually or more frequently if we determine a triggering event has occurred during the year. We compare the carrying amount of the Rights and DSS Trademarks to their fair value and where the carrying amount is greater than the fair value, we recognize in income an impairment loss. To determine the fair value of the Rights, we use a relief from royalty method of the income approach, which calculates a fair value royalty rate that is applied to a forecast of future volume shipments of concentrate that is used to produce CSDs. The forecast of future volumes is based on the estimated inter-plant shipments and RCI shipments. The relief from royalty method is used since the Rights were purchased in part to avoid making future royalty payments for concentrate to the Royal Crown Company. The resulting cash flows are discounted using a rate to reflect the risk of achieving the projected royalty savings attributable to the Rights. The assumptions used to estimate the fair value of the Rights are subjective and require significant management judgment, including estimated future volume, the fair value royalty rate (which is estimated to be a reasonable market royalty charge that would be charged by a licensor of the Rights) and the risk adjusted discount rate. Based on our impairment tests, the estimated fair value of the Rights significantly exceeded the carrying value for all periods presented. To determine fair value of the DSS Trademarks, we use a relief from royalty method of the income approach, which calculates a fair value royalty rate that is applied to DSS revenue forecasts adjusted to exclude private label sales. The resulting cash flows are discounted using a rate to reflect the risk of achieving the projected royalty savings attributable to the DSS Trademarks. The assumptions used to estimate the fair value of the DSS Trademarks are subjective and require significant management judgment, including estimated future revenues, the fair value royalty rate (which is estimated to be a reasonable market royalty charge that would be charged by a licensor of the trademarks) and the risk adjusted discount rate. Based on our impairment tests, the estimated fair value of the DSS Trademarks exceeded the carrying value for all periods presented.
Impairment and disposal of long-lived assets	Impairment and disposal of long-lived assets When adverse events occur, we compare the carrying amount of long-lived assets to the estimated undiscounted future cash flows at the lowest level of independent cash flows for the group of long-lived assets and recognize any impairment loss in the Consolidated Statements of Operations, taking into consideration the timing of testing and the asset’s remaining useful life. The expected life and value of these long-lived assets is based on an evaluation of the competitive environment, history and future prospects as appropriate. As part of restructuring activities during 2014, we recorded impairments of long-lived assets of $1.0 million, which were recorded as a component of asset impairments in our Consolidated Statements of Operations. We did not record impairments of long-lived assets in 2015 or 2013. As part of normal business operations, we identify long-lived assets that are no longer productive and are disposed. Losses on disposals of assets are presented separately in our Consolidated Statements of Operations as part of operating income. We recognized losses on disposal of property, plant and equipment of $6.9 million for the year ended January 2, 2016 ($1.7 million—January 3, 2015; $1.8 million—December 28, 2013).
Derivative financial instruments	Derivative financial instruments We use derivative financial instruments to manage our exposure to movements in foreign currencies and certain commodity prices. All derivative instruments are recorded at fair value in the Consolidated Balance Sheets. We do not use derivative financial instruments for trading or speculative purposes. We manage credit risk related to the derivative financial instruments by requiring high credit standards for our counterparties and periodic settlements. Refer to Note 20 to the Consolidated Financial Statements for further information on our derivative financial instruments.
Foreign currency translation	Foreign currency translation The assets and liabilities of non-U.S. active operations, all of which are self-sustaining, are translated to U.S. dollars at the exchange rates in effect at the balance sheet dates. Revenues and expenses are translated using average monthly exchange rates prevailing during the period. The resulting gains or losses are recorded in accumulated comprehensive income under shareowners’ equity.
Income taxes	Income taxes We account for income taxes under the asset and liability method. Deferred tax assets and liabilities are recognized based on the differences between the accounting values of assets and liabilities and their related tax bases using currently enacted income tax rates. A valuation allowance is established to reduce deferred income tax assets if, on the basis of available evidence, it is not more likely than not that all or a portion of any deferred tax assets will be realized. The consideration of available evidence requires significant management judgment including an assessment of the future periods in which the deferred tax assets and liabilities are expected to be realized and projections of future taxable income. We classify interest and income tax penalties as income tax expense (benefit). The ultimate realization of the deferred tax assets, related to net operating losses, is dependent upon the generation of future taxable income during the periods prior to their expiration. If our estimates and assumptions about future taxable income are not appropriate, the value of its deferred tax asset may not be recoverable, and may result in an increase to its valuation allowance that will impact current earnings. We account for uncertain tax positions using a two-step process. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates that it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes, based on the technical merits. The second step requires us to estimate and measure the tax benefit as the largest amount that is more than 50% likely to be realized upon ultimate settlement. It is inherently difficult and subjective to estimate such amounts, as we have to determine the probability of various possible outcomes. We re-evaluate these uncertain tax positions on a quarterly basis. This evaluation is based on factors including, but not limited to, changes in facts or circumstances, changes in tax law, effectively settled issues under audit, and new audit activity. Such a change in recognition or measurement would result in the recognition of a tax benefit or an additional charge to the tax provision. We recognize interest and penalties related to unrecognized tax benefits within the income tax expense line in the accompanying Consolidated Statements of Operations, and we include accrued interest and penalties within the income tax payable or receivable account in the Consolidated Balance Sheets.
Pension costs	Pension costs We record annual amounts relating to defined benefit pension plans based on calculations, which include various actuarial assumptions such as discount rates and assumed rates of return depending on the pension plan. Material changes in pension costs may occur in the future due to changes in these assumptions. Future annual amounts could be impacted by changes in the discount rate, changes in the expected long-term rate of return, changes in the level of contributions to the plans and other factors. The funded status is the difference between the fair value of plan assets and the benefit obligation. Future actuarial gains or losses that are not recognized as net periodic benefits cost in the same periods will be recognized as a component of other comprehensive income.
Insurance accruals	Insurance accruals For DSS, it is the Company’s policy to retain a portion of expected losses related to workers’ compensation, general, product, casualty, and property and vehicle liability through retentions or deductibles under DSS insurance programs. Provisions for losses expected under these programs are recorded based on estimates of the undiscounted aggregate liabilities for claims insured.
Recently issued accounting pronouncements	Recently issued accounting pronouncements Update ASU 2014-09 – Revenue from Contracts with Customers (Topic 606) In May 2014, the FASB amended its guidance regarding revenue recognition and created a new Topic 606, Revenue from Contracts with Customers. The objectives for creating Topic 606 were to remove inconsistencies and weaknesses in revenue recognition, provide a more robust framework for addressing revenue issues, provide more useful information to users of the financial statements through improved disclosure requirements, simplify the preparation of financial statements by reducing the number of requirements to which an entity must refer, and improve comparability of revenue recognition practices across entities, industries, jurisdictions and capital markets. The core principal of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve the core principle, an entity should apply the following steps: 1) identify the contract(s) with a customer; 2) identify the performance obligations in the contract; 3) determine the transaction price; 4) allocate the transaction price to the performance obligations in the contract; and 5) recognize revenue when (or as) the entity satisfies a performance obligation. For public entities, the amendments are effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period. The amendments may be applied retrospectively to each prior reporting period presented or retrospectively with the cumulative effect of initially applying the amendment recognized at the date of initial application. We are currently assessing the impact of adoption of this standard on our consolidated financial statements. Update ASU 2014-12 – Compensation – Stock Compensation (Topic 718): Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period In June 2014, the FASB amended its guidance regarding accounting for share-based payments when the terms of an award provide that a performance target could be achieved after the requisite service period. The amendments require that a performance target that affects vesting and that could be achieved after the requisite service period be treated as a performance condition. A reporting entity should apply existing guidance in Topic 718 as it relates to awards with performance conditions that affect vesting to account for such awards. As such, the performance target should not be reflected in estimating the grant-date fair value of the award. Compensation cost should be recognized in the period in which it becomes probable that the performance target will be achieved and should represent the compensation cost attributable to the period(s) for which the requisite service has already been rendered. If the performance target becomes probable of being achieved before the end of the requisite service period, the remaining unrecognized compensation cost should be recognized prospectively over the remaining requisite service period. The total amount of compensation cost recognized during and after the requisite service period should reflect the number of awards that are expected to vest and should be adjusted to reflect those awards that ultimately vest. The requisite service period ends when the employee can cease rendering service and still be eligible to vest in the award if the performance target is achieved. The stated vesting period (which includes the period in which the performance target could be achieved) may differ from the requisite service period. For public entities, the amendments are effective for annual reporting periods beginning after December 15, 2015, including interim periods within that reporting period. The amendments may be applied prospectively to all awards granted or modified after the effective date or retrospectively to all awards with performance targets that are outstanding as of the beginning of the earliest annual period presented in the financial statements and to all new or modified awards thereafter. We believe that the adoption of these amendments will not have a material impact on our consolidated financial statements. Update ASU 2015-03 – Interest – Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs In April 2015, the FASB amended its guidance to simplify the presentation of debt issuance costs. The amendments require that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The recognition and measurement guidance for debt issuance costs are not affected by these amendments. For public entities, the amendments in this update are effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2015 with early adoption permitted. An entity should apply the new guidance on a retrospective basis, wherein the balance sheet of each individual period presented should be adjusted to reflect the period-specific effects of applying the new guidance. We have adopted this guidance and applied it retrospectively into the presentation of our consolidated financial statements. The January 3, 2015 consolidated balance sheet and related disclosures were adjusted to reflect the reclassification of $23.7 million of debt issuance costs from intangibles and other assets, net to long-term debt. There was no other impact to the consolidated financial statements from the adoption of this guidance. Update ASU 2015-15 – Interest – Imputation of Interest (Subtopic 835-30): Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements In April 2015, the FASB amended its guidance on the presentation and subsequent measurement of debt issuance costs associated with line-of-credit arrangements. The amendments update the guidance with ASU 2015-03 for debt issuance costs related to line-of-credit arrangements, the SEC staff would not object to an entity deferring and presenting debt issuance costs as an asset and subsequently amortizing the deferred debt issuance costs ratably over the term of the line-of-credit arrangement, regardless of whether there are any outstanding borrowings on the line-of-credit arrangement. For public entities, the amendments in this update are effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2015, with early adoption permitted. We have adopted this guidance and applied it retrospectively into the presentation of our consolidated financial statements. Update ASU 2015-16 – Simplifying the Accounting for Measurement-Period Adjustments In September 2015, the FASB amended its guidance regarding business combinations. The amendment requires that an acquirer recognize adjustments to provisional amounts that are identified during the measurement period in the reporting period in which the adjustment amounts are determined. The amendment also requires that the acquirer record, in the same period’s financial statements, the effect on earnings of changes in depreciation, amortization, or other income effects, if any, as a result of the change to the provisional amounts, calculated as if the accounting had been completed at the acquisition date and requires the entity to present separately on the face of the income statement or disclose in the notes the portion of the amount recorded in current-period earnings by line item that would have been recorded in previous reporting periods if the adjustment to the provisional amounts had been recognized as of the acquisition date. For public entities, the amendments in this update are effective for fiscal years beginning after December 15, 2015, including interim periods within those fiscal years. The amendments in this update should be applied prospectively to adjustments to provisional amounts that occur after the effective date of this update with earlier application permitted for financial statements that have not been issued. We have adopted this guidance and incorporated it into the presentation of our consolidated financial statements. See Note 2 to our Consolidated Financial Statements. Update ASU 2015-17 – Balance Sheet Classification of Deferred Taxes In November 2015, the FASB amended its guidance to simplify the presentation of deferred income taxes. The amendment requires that deferred tax assets and liabilities be classified as noncurrent on the balance sheet. The current requirement that deferred tax assets and liabilities of a tax-paying component of an entity be offset and presented as a single amount is not affected by the amendments in this update. For public entities, the amendments in this update are effective for fiscal years beginning after December 15, 2016, including interim periods within those fiscal years, with early adoption permitted. The amendments in this update may be applied prospectively to all deferred tax assets and liabilities or retrospectively to all periods presented. We have adopted this guidance and applied it retrospectively into the presentation of our consolidated financial statements. The adoption of this standard resulted in a decrease to prepaid expenses and other current assets, accounts payable and accrued liabilities and noncurrent deferred tax liabilities of $11.7 million, $0.3 million and $10.5 million, respectively, and an increase in noncurrent deferred tax assets of $0.9 million on the consolidated balance sheet as of January 3, 2015. There was no other impact to the consolidated financial statements from the adoption of this guidance. Update ASU 2016-02 – Leases (Topic 842) In February 2016, the FASB issued an update to its guidance on lease accounting. This update revises accounting for operating leases by a lessee, among other changes, and requires a lessee to recognize a liability to make lease payments and an asset representing its right to use the underlying asset for the lease term in the balance sheet. The distinction between finance and operating leases has not changed and the update does not significantly change the effect of finance and operating leases on the statement of operations and the effective for the first interim and annual periods beginning after December 15, 2018, with early adoption permitted. At adoption, this update will be applied using a modified retrospective approach. We are currently assessing the impact of adoption of this standard on our consolidated financial statements.

Summary of Significant Accoun36

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Jan. 02, 2016
Accounting Policies [Abstract]
Impact of the Reclassification to Selling, General and Administrative Expenses from Cost of Sales as Presented in the Consolidated Statement of Operations	Certain prior year amounts have been reclassified for consistency with the current year presentation. These reclassifications had no effect on the reported results of operations. For the year ended December 28, 2013, the Company concluded that it was appropriate to reclassify the amortization of customer list intangible assets to selling, general and administrative (“SG&A”) expenses. Previously, such amortization had been classified as cost of sales. Accordingly, the Company has changed the classification to report these SG&A expenses in the Consolidated Statement of Operations for the year ended December 28, 2013. Also, for the years ended January 3, 2015 and December 28, 2013, the Company concluded that it was appropriate to reclassify acquisition and integration expenses separately. Previously, such expenses had been classified as SG&A expenses. Accordingly, the Company has changed the classification to report these expenses separately in the Consolidated Statements of Operations for the years ended January 3, 2015 and December 28, 2013. Additionally, as of January 3, 2015, the Company concluded that it was appropriate to reclassify certain acquired assets in connection with the DSS Acquisition (see Note 2 to the Consolidated Financial Statements) from inventories to property, plant and equipment, net to be consistent with Cott’s historical accounting treatment. Accordingly, the Company has changed the classification to report these assets under property, plant and equipment, net in the Consolidated Balance Sheet as of January 3, 2015. The impact of the reclassifications are shown in the tables below: (in millions of U.S. dollars) For the Year Ended Decrease to cost of sales $ (22.7 ) Increase to SG&A expenses $ 22.7 (in millions of U.S. dollars) For the Year Ended For the Year Ended Decrease to SG&A expenses $ (41.3 ) $ (3.1 ) Increase to acquisition and integration expenses $ 41.3 $ 3.1 (in millions of U.S. dollars) January 3, 2015 Decrease to inventories $ (8.9 ) Increase to property, plant and equipment, net $ 8.9
Schedule of Goodwill by Segment	The following table summarizes our goodwill on a reporting segment basis as of January 2, 2016 and January 3, 2015: Reporting Segment (in millions of U.S. dollars) Cott DSS Cott All Other Total Balance December 29, 2013 $ 125.9 $ — $ 8.8 $ 4.5 $ 139.2 Goodwill acquired during the year — 556.9 54.5 — 611.4 Foreign exchange (2.2 ) — (4.8 ) — (7.0 ) Balance January 3, 2015 $ 123.7 $ 556.9 $ 58.5 $ 4.5 $ 743.6 Goodwill acquired during the year — 4.7 — — 4.7 Adjustments 1 — 17.5 — — 17.5 Foreign exchange (3.7 ) — (2.5 ) — (6.2 ) Balance January 2, 2016 $ 120.0 $ 579.1 $ 56.0 $ 4.5 $ 759.6 1. During the fiscal year ended January 2, 2016, we recorded adjustments to goodwill allocated to the DSS segment in connection with the DSS Acquisition (see Note 2 to the Consolidated Financial Statements).

Acquisitions (Tables)

Acquisitions (Tables)	12 Months Ended
	Jan. 02, 2016
Unaudited Pro Forma Financial Information	The unaudited pro forma financial information does not necessarily reflect the results of operations that would have occurred had we operated as a single entity during such periods. For the Year Ended (in millions of U.S. dollars, except per share amounts) January 3, 2015 December 28, 2013 Revenue $ 3,099.1 $ 3,141.1 Net loss attributed to Cott Corporation (8.1 ) (102.0 ) Net loss per common share attributed to Cott Corporation, diluted $ (0.08 ) $ (1.08 )
DSS Group Inc [Member]
Business Combination Transfer Consideration	The total cash and stock consideration paid by us in the DSS Acquisition is summarized below: (in millions of U.S. dollars) Cash paid to sellers $ 449.7 Working capital adjustment 11.4 Cash paid on behalf of sellers for sellers expenses 25.3 Cash paid to retire term loan on behalf of sellers 317.3 Convertible Preferred Shares 116.1 Non-Convertible Preferred Shares 32.7 Total consideration $ 952.5
Allocation of Purchase Price to Fair Value of Assets Acquired and Liabilities Assumed	The following table summarizes the allocation of the purchase price to the fair value of the assets acquired and liabilities assumed in connection with the DSS Acquisition. (in millions of U.S. dollars) As reported at Adjustments As reported at Cash and cash equivalents $ 74.5 $ — $ 74.5 Accounts receivable 103.4 (0.8 ) 102.6 Inventories 46.8 (0.4 ) 46.4 Prepaid expenses and other current assets 8.8 — 8.8 Deferred income taxes 2.8 0.9 3.7 Property, plant & equipment 1 403.3 (13.3 ) 390.0 Goodwill 1 556.9 17.5 574.4 Intangibles and other assets 1 417.2 16.8 434.0 Accounts payable and accrued liabilities (110.2 ) (8.3 ) (118.5 ) Long-term debt (406.0 ) — (406.0 ) Deferred income tax liabilities 1 (129.1 ) 1.2 (127.9 ) Other long-term liabilities (27.3 ) (2.2 ) (29.5 ) Total $ 941.1 $ 11.4 $ 952.5 1. During the fourth quarter of the year ended January 2, 2016, we adopted ASU 2015-16 and as a result measurement period adjustments were recorded in the fourth quarter of 2015, resulting in a $22.7 million decrease to property, plant & equipment, a $16.8 million increase to intangibles and other assets and a $5.0 million increase to deferred income tax liabilities, with a corresponding increase to goodwill of $10.9 million. This measurement period adjustment resulted in a decrease of $4.8 million, $0.2 million, and $1.9 million in cost of sales, SG&A expenses, and income tax benefit, respectively, associated with a decrease in depreciation expense offset by an increase in amortization expense associated with the adjustment, of which $0.2 million of the total change in cost of sales and less than $0.1 million of the total change in SG&A expenses and income tax benefit, respectively, related to the prior year and with the remainder related to the nine months ended October 3, 2015.
Unaudited Pro Forma Financial Information	The following unaudited financial information from the acquisition date through January 3, 2015 represents the activity of DSS that has been combined with our operations as of the acquisition date. (in millions of U.S. dollars) For the period from December 12, 2014 Revenue $ 28.7 Net loss (2.8 )
Components of Identified Intangible Assets and Estimated Weighted Average Useful Lives	The following table sets forth the components of identified intangible assets associated with the DSS Acquisition and their estimated weighted average useful lives: As Reported at January 3, 2015 (in millions of U.S. dollars) Estimated Fair Estimated Customer relationships $ 219.8 16 years Trademarks and trade names 183.1 Indefinite Non-competition agreements 0.4 5 years Software 5.7 3 years Total $ 409.0
Aimia Foods Holdings Limited [Member]
Business Combination Transfer Consideration	The total consideration paid by us for the Aimia Acquisition is summarized below: (in millions of U.S. dollars) Cash paid to sellers $ 80.4 Deferred consideration 33.5 Contingent consideration 1 17.9 Working capital payment 7.2 Total consideration $ 139.0 1. Represents the estimated present value of the contingent consideration based on probability of achievement of performance targets recorded at fair value.
Allocation of Purchase Price to Fair Value of Assets Acquired and Liabilities Assumed	The following table summarizes the allocation of the purchase price to the fair value of the assets acquired and liabilities assumed in connection with the Aimia Acquisition. (in millions of U.S. dollars) Acquired Value Cash $ 9.5 Accounts receivable 11.0 Inventories 9.6 Prepaid expenses and other assets 1.9 Property, plant & equipment 10.9 Goodwill 54.5 Intangibles and other assets 86.2 Accounts payable and accrued liabilities (27.4 ) Deferred tax liabilities (17.2 ) Total $ 139.0
Unaudited Pro Forma Financial Information	The following unaudited financial information from the acquisition date through January 3, 2015 represents the activity of Aimia that has been combined with our operations as of the acquisition date. (in millions of U.S. dollars) For the period from May 30, 2014 Revenue $ 62.3 Net income 2.3
Components of Identified Intangible Assets and Estimated Weighted Average Useful Lives	The following table sets forth the components of identified intangible assets associated with the Aimia Acquisition and their estimated weighted average useful lives: As Reported at January 3, 2015 (in millions of U.S. dollars) Estimated Fair Estimated Customer relationships $ 76.5 15 years Trademarks and trade names 1.5 20 years Non-competition agreements 2.9 5 years Total $ 80.9
Calypso [Member]
Business Combination Transfer Consideration	The total consideration paid by us in the Calypso Soft Drinks Acquisition is summarized below: (in millions of U.S. dollars) Cash paid to sellers $ 7.0 Deferred consideration 1 5.1 Total consideration $ 12.1 1. Principal amount of $5.3 million discounted to present value.
Allocation of Purchase Price to Fair Value of Assets Acquired and Liabilities Assumed	The following table summarizes the allocation of the purchase price to the fair value of the assets acquired and liabilities assumed in connection with the Calypso Soft Drinks Acquisition. (in millions of U.S. dollars) Acquired Value Cash $ 0.5 Accounts receivable 15.9 Inventory 8.1 Prepaid expenses and other assets 0.6 Property, plant and equipment 8.7 Goodwill 8.5 Intangibles and other assets 15.0 Accounts payable and accrued liabilities (15.0 ) Shareholder loans (1.6 ) Deferred tax liabilities (3.4 ) Other long-term liabilities (25.2 ) Total $ 12.1
Components of Identified Intangible Assets and Estimated Weighted Average Useful Lives	The following table sets forth the components of identified intangible assets associated with the Calypso Soft Drinks Acquisition and their estimated weighted average useful lives: As Reported at December 28, 2013 (in millions of U.S. dollars) Estimated Fair Estimated Customer relationships $ 10.7 15 years Trademarks and trade names 3.0 20 years Non-competition agreements 1.3 5 years Total $ 15.0

Restructuring (Tables)

Restructuring (Tables)	12 Months Ended
	Jan. 02, 2016
Restructuring and Related Activities [Abstract]
Summary of Restructuring and Asset Impairment Charges	The following table summarizes restructuring and asset impairment charges for the years ended January 3, 2015 and December 28, 2013: For the Year Ended (in millions of U.S. dollars) January 3, December 28, Restructuring $ 2.4 $ 2.0 Asset impairments 1.7 — $ 4.1 $ 2.0
Summary of Restructuring Charges	The following table summarizes our restructuring charges on a reporting segment basis. For the Year Ended (in millions of U.S. dollars) January 3, December 28, Cott North America $ 2.3 $ 1.0 Cott U.K. 0.1 0.7 All Other — 0.3 Total $ 2.4 $ 2.0
Summary of Asset Impairment Charges	The following table summarizes our asset impairment charges on a reporting segment basis for the year ended January 3, 2015. There were no asset impairment charges for the year ended December 28, 2013. For the Year Ended (in millions of U.S. dollars) January 3, Cott North America $ 0.9 Cott U.K. 0.8 Total $ 1.7

Other (Income) Expense, Net (Ta

Other (Income) Expense, Net (Tables)	12 Months Ended
	Jan. 02, 2016
Other Income and Expenses [Abstract]
Schedule of Other Expenses and (Income)	The following table summarizes other (income) expense, net for the years ended January 2, 2016, January 3, 2015 and December 28, 2013: For the Year Ended (in millions of U.S. dollars) January 2, January 3, December 28, Foreign exchange (gain) loss $ (7.8 ) $ (0.3 ) $ 0.2 Proceeds from legal settlement (1.4 ) (3.5 ) — Proceeds from insurance recoveries — — (0.1 ) Bond redemption — 20.8 8.7 Write-off of financing fees and discount — 4.1 4.0 Other gain (0.3 ) (0.1 ) — Total $ (9.5 ) $ 21.0 $ 12.8

Interest Expense, Net (Tables)

Interest Expense, Net (Tables)	12 Months Ended
	Jan. 02, 2016
Banking and Thrift, Interest [Abstract]
Schedule of Interest Expense	The following table summarizes interest expense, net for the years ended January 2, 2016, January 3, 2015 and December 28, 2013: For the Year Ended (in millions of U.S. dollars) January 2, January 3, December 28, Interest on long-term debt $ 100.9 $ 33.2 $ 47.4 Other interest expense, net 10.1 6.5 4.2 Total $ 111.0 $ 39.7 $ 51.6

Income Tax (Benefit) Expense (T

Income Tax (Benefit) Expense (Tables)	12 Months Ended
	Jan. 02, 2016
Income Tax Disclosure [Abstract]
Income (Loss) Before Income Taxes	(Loss) income before income taxes consisted of the following: For the Year Ended (in millions of U.S. dollars) January 2, January 3, December 28, Canada $ 24.2 $ 17.2 $ 30.7 Outside Canada (26.3 ) (62.2 ) (6.9 ) (Loss) income before income taxes $ (2.1 ) $ (45.0 ) $ 23.8
Income Tax (Benefit) Expense	Income tax (benefit) expense consisted of the following: For the Year Ended (in millions of U.S. dollars) January 2, January 3, December 28, Current Canada $ 4.0 $ — $ (0.3 ) Outside Canada 3.7 2.5 (0.4 ) $ 7.7 $ 2.5 $ (0.7 ) Deferred Canada $ (2.5 ) $ 0.3 $ (0.6 ) Outside Canada (27.9 ) (64.2 ) 3.1 $ (30.4 ) $ (63.9 ) $ 2.5 Income tax (benefit) expense $ (22.7 ) $ (61.4 ) $ 1.8
Reconciliation of Income Taxes	The following table reconciles income taxes calculated at the basic Canadian corporate rates with the income tax provision: For the Year Ended January 2, January 3, December 28, (in millions of U.S. dollars) 2016 2015 2013 Income tax (benefit) expense based on Canadian statutory rates $ (0.5 ) $ (11.5 ) $ 5.7 Foreign tax rate differential (3.7 ) (9.3 ) (0.6 ) Nontaxable interest income (5.5 ) (9.3 ) (9.7 ) Nontaxable dividend income (13.8 ) (11.2 ) (5.4 ) Nontaxable capital (gain) loss (1.4 ) 1.5 — Dividend income 0.9 — — Changes in enacted tax rates 1.3 (1.4 ) (1.5 ) Change in valuation allowance (0.4 ) (29.4 ) 12.5 (Decrease) increase to uncertain tax positions (0.6 ) 1.9 0.8 Non-controlling interests (2.1 ) (1.9 ) (1.8 ) Equity compensation adjustment to net operating loss — 2.7 — Permanent differences 1.3 1.7 0.4 Contingent consideration goodwill basis adjustments — 1.0 (0.1 ) Equity compensation permanent adjustment 0.9 0.6 0.6 Mexico deferred adjustment — 2.5 — Preferred share costs 0.4 — — Other items 0.5 0.7 0.9 Income tax (benefit) expense $ (22.7 ) $ (61.4 ) $ 1.8
Deferred Income Tax Assets and Liabilities	Deferred income tax assets and liabilities were recognized on temporary differences between the financial and tax bases of existing assets and liabilities as follows: January 2, January 3, (in millions of U.S. dollars) 2016 2015 Deferred tax assets Loss carryforwards $ 136.9 $ 148.9 Leases 0.3 0.1 Property, plant & equipment 5.5 3.3 Liabilities and reserves 42.1 22.3 Stock options 5.9 3.0 Inventories 2.2 2.6 Other 5.6 4.4 198.5 184.6 Deferred tax liabilities Property, plant & equipment (105.6 ) (127.9 ) Intangible assets (146.4 ) (146.4 ) Other — (0.5 ) (252.0 ) (274.8 ) Valuation allowance (15.4 ) (15.8 ) Net deferred tax liability $ (68.9 ) $ (106.0 )
Schedule of Deferred Tax Assets and Liabilities	The deferred tax assets and liabilities have been classified as follows on the Consolidated Balance Sheets: January 2, January 3, (in millions of U.S. dollars) 2016 2015 Deferred tax assets: Current $ — $ — Long-term 7.6 3.4 Deferred tax liabilities: Current $ — $ — Long-term (76.5 ) (109.4 ) Net deferred tax liability $ (68.9 ) $ (106.0 )
Reconciliation of Unrecognized Tax Benefits	A reconciliation of the beginning and ending amount of our unrecognized tax benefits is as follows: For the Year Ended January 2, January 3, December 28, (in millions of U.S. dollars) 2016 2015 2013 Unrecognized tax benefits at beginning of year $ 12.5 $ 10.5 $ 9.2 Additions based on tax positions taken during a prior period 0.2 0.5 0.2 Reductions based on tax positions taken during a prior period (0.2 ) (0.9 ) — Settlement on tax positions taken during a prior period (0.6 ) (0.8 ) (1.2 ) Lapse in statute of limitations (1.8 ) — — Additions based on tax positions taken during the current period 1.9 3.9 2.4 Foreign exchange (0.5 ) (0.7 ) (0.1 ) Unrecognized tax benefits at end of year $ 11.5 $ 12.5 $ 10.5

Share-based Compensation (Table

Share-based Compensation (Tables)	12 Months Ended
	Jan. 02, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Share-based Compensation Expense	The table below summarizes the share-based compensation expense for the years ended January 2, 2016, January 3, 2015, and December 28, 2013. For the Year Ended January 2, January 3, December 28, (in millions of U.S. dollars) 2016 2015 2013 Stock options $ 1.9 $ 1.6 $ 0.8 Performance-based RSUs 4.9 0.6 0.2 Time-based RSUs 2.4 2.8 2.2 Director share awards 1.0 0.8 0.8 Employee Share Purchase Plan 0.1 — — Total $ 10.3 $ 5.8 $ 4.0
Unrecognized Share-based Compensation Expense	As of January 2, 2016, the unrecognized share-based compensation expense and weighted average years over which we expect to recognize it as compensation expense were as follows: (in millions of U.S. dollars, except years) Unrecognized share-based as of January 2, 2016 Weighted average years Stock options $ 2.6 1.8 Performance-based RSUs 7.9 1.9 Time-based RSUs 2.3 1.6 Total $ 12.8
Schedule of Stock Option Assumptions	The grant date fair value of each option granted during the years ended January 2, 2016, January 3, 2015 and December 28, 2013 was estimated on the date of grant using the Black-Scholes option pricing model with the following weighted-average assumptions: For the Year Ended January 2, January 3, December 28, 2016 2015 2013 Risk-free interest rate 2.0 % 2.7 % 1.7 % Average expected life (years) 10.0 10.0 10.0 Expected volatility 58.7 % 58.5 % 32.3 % Expected dividend yield 3.0 % 2.9 % —
Stock Option Activity	The following table summarizes the activity for Company stock options: Stock Options Weighted Weighted Aggregate Outstanding at December 29, 2012 468 $ 7.13 7.3 $ 788.8 Granted 392 9.29 Forfeited or expired (30 ) 6.58 Outstanding at December 28, 2013 830 8.17 7.6 811.9 Granted 441 8.00 Forfeited or expired (50 ) 16.45 Outstanding at January 3, 2015 1,221 7.77 7.6 400.7 Granted 684 9.22 Exercised (113 ) 4.94 637.4 Forfeited or expired (35 ) 8.56 Outstanding at January 2, 2016 1,757 $ 8.50 8.0 $ 4,373.8 Exercisable at January 2, 2016 670 $ 8.10 6.8 $ 1,929.0 Vested or expected to vest at January 2, 2016 1,757 $ 8.50 8.0 $ 4,373.8
Schedule of Stock Option Outstanding	Outstanding options at January 2, 2016 were as follows: Options Outstanding Options Exercisable Exercise Price Number of Remaining Weighted Number of Options Weighted $6.58 294 6.1 $ 6.58 294 $ 6.58 $8.00 421 8.1 $ 8.00 3 $ 8.00 $9.00 86 9.2 $ 9.00 — $ — $9.25 583 9.2 $ 9.25 — $ — $9.29 373 7.3 $ 9.29 373 $ 9.29 1,757 8.0 $ 8.50 670 $ 8.10
Performance-based RSU and Time-Based RSU Activity	During the year ended January 2, 2016, Performance-based RSU and Time-based RSU activity was as follows: Number of (in thousands) Weighted Average Fair Value Number of (in thousands) Weighted Average Fair Value Balance at January 3, 2015 1,782 $ 7.01 664 $ 8.63 Awarded 320 9.22 213 9.22 Awarded in connection with modification 55 7.90 — — Issued (255 ) 6.87 (10 ) 8.60 Forfeited (24 ) 8.61 (40 ) 8.67 Outstanding at January 2, 2016 1,878 $ 7.41 827 $ 8.78 Vested or expected to vest at January 2, 2016 1,878 $ 7.41 827 $ 8.78

Net (Loss) Income per Common 43

Net (Loss) Income per Common Share (Tables)	12 Months Ended
	Jan. 02, 2016
Earnings Per Share [Abstract]
Reconciliation of Numerator and Denominators of Basic and Diluted Net Income Per Common Share	Set forth below is a reconciliation of the numerator and denominator for the diluted (loss) income per common share computations for the periods indicated: Numerator For the Year Ended January 2, January 3, December 28, (in millions of U.S. dollars) 2016 2015 2013 Net (loss) income attributed to Cott Corporation $ (3.4 ) $ 10.0 $ 17.0 Plus: Accumulated dividends on convertible preferred shares 1 — 0.6 — Diluted net (loss) income attributed to Cott Corporation $ (3.4 ) $ 10.6 $ 17.0 Denominator For the Year Ended January 2, January 3, December 28, (in thousands) 2016 2015 2013 Weighted average number of shares outstanding - basic 103,037 93,777 94,750 Dilutive effect of stock options — 83 55 Dilutive effect of Performance-based RSUs — 325 303 Dilutive effect of Time-based RSUs — 619 525 Dilutive effect of Convertible Preferred Shares 1 — 1,096 — Adjusted weighted average number of shares outstanding - diluted 103,037 95,900 95,633 1. For the year ended January 3, 2015, the accumulated dividends on Convertible Preferred Shares were added back to the numerator to calculate diluted net income per common share because the Convertible Preferred Shares were assumed to have been converted at the time of issuance even though they were not actually convertible until three years after issuance.
Summary of the Anti-dilutive Securities Excluded from the Computation of Diluted (Loss) Income Per Common Share	The following table summarizes anti-dilutive securities excluded from the computation of diluted (loss) income per common share for the periods indicated: For the Year Ended January 2, January 3, December 28, (in thousands) 2016 2015 2013 Stock options 1,757 833 442 Performance-based RSUs 1 1,631 — — Time-based RSUs 827 — — 1. Performance-based RSUs represent the number of shares expected to be issued based on the estimated achievement of pre-tax income for these awards.

Segment Reporting (Tables)

Segment Reporting (Tables)	12 Months Ended
	Jan. 02, 2016
Segment Reporting [Abstract]
Segment Reporting Information by Operating Segment	January 2, 2016 (in millions of U.S. dollars) Cott DSS Cott All Corporate Eliminations Total Revenue, net 1 $ 1,330.9 $ 1,021.1 $ 557.0 $ 57.6 $ — $ (22.6 ) 2,944.0 Depreciation and amortization 79.6 119.9 22.7 1.6 — — 223.8 Operating income (loss) 38.5 39.0 28.0 10.5 (16.6 ) — 99.4 Property, plant & equipment, net 293.4 372.6 97.6 6.2 — — 769.8 Goodwill 120.0 579.1 56.0 4.5 — — 759.6 Intangibles and other assets, net 222.4 402.5 86.8 — — — 711.7 Total assets 2 943.1 1,513.1 402.5 28.6 — — 2,887.3 Additions to property, plant & equipment 30.9 67.2 11.6 1.1 — — 110.8 1. Intersegment revenue between Cott North America and the other reporting segments was $22.6 million for the year ended January 2, 2016. 2. Excludes intersegment receivables, investments and notes receivable. January 3, 2015 (in millions of U.S. dollars) Cott DSS Cott All Corporate Eliminations Total Revenue, net 1 $ 1,433.5 $ 28.7 $ 597.9 $ 65.0 $ — $ (22.3 ) 2,102.8 Depreciation and amortization 82.1 5.2 21.7 1.7 — — 110.7 Operating income (loss) 29.7 (1.7 ) 26.3 10.0 (48.6 ) — 15.7 Property, plant & equipment, net 331.9 415.4 109.9 7.3 — — 864.5 Goodwill 123.7 556.9 58.5 4.5 — — 743.6 Intangibles and other assets, net 243.1 415.5 99.2 0.2 — — 758.0 Total assets 2 1,048.4 1,567.6 426.8 30.4 — — 3,073.2 Additions to property, plant & equipment 29.2 3.4 13.3 0.8 — — 46.7 1. Intersegment revenue between Cott North America and the other reporting segments was $22.3 million for the year ended January 3, 2015. 2. Excludes intersegment receivables, investments and notes receivable. December 28, 2013 (in millions of U.S. dollars) Cott Cott All Corporate Eliminations Total Revenue, net 1 $ 1,556.2 $ 494.3 $ 64.5 $ — $ (21.0 ) 2,094.0 Depreciation and amortization 84.2 14.2 2.2 — — 100.6 Operating income (loss) 67.1 25.6 7.2 (11.7 ) — 88.2 Property, plant & equipment, net 360.1 111.0 9.4 — — 480.5 Goodwill 125.9 8.8 4.5 — — 139.2 Intangibles and other assets, net 262.6 27.7 0.3 — — 290.6 Total assets 2 1,075.2 296.3 39.2 — — 1,410.7 Additions to property, plant & equipment 41.6 12.4 1.3 — — 55.3 1. Intersegment revenue between Cott North America and the other reporting segments was $21.0 million for the year ended December 28, 2013. 2. Excludes intersegment receivables, investments and notes receivable.
Revenues by Geographic Area	Revenues generated from sales to external customers in the United States for the Cott North America reporting segment were as follows: For the Year Ended January 2, January 3, December 28, (in millions of U.S. dollars) 2016 2015 2013 United States $ 2,198.0 $ 1,259.7 $ 1,348.0 Total $ 2,198.0 $ 1,259.7 $ 1,348.0
Revenues by Channel Reporting Segment	Revenues by channel by reporting segment were as follows: For the Year Ended January 2, 2016 (in millions of U.S. dollars) Cott DSS Cott All Other Eliminations Total Revenue Private label retail $ 1,075.9 $ 65.3 $ 262.3 $ 4.5 $ (1.6 ) $ 1,406.4 Branded retail 114.9 84.1 169.8 4.1 (1.5 ) 371.4 Contract packaging 111.8 — 114.0 22.2 (6.5 ) 241.5 Home and office bottled water delivery — 651.3 — — — 651.3 Office coffee services — 121.3 — — — 121.3 Concentrate and other 28.3 99.1 10.9 26.8 (13.0 ) 152.1 Total $ 1,330.9 $ 1,021.1 $ 557.0 $ 57.6 $ (22.6 ) $ 2,944.0 For the Year Ended January 3, 2015 (in millions of U.S. dollars) Cott DSS Cott All Other Eliminations Total Revenue Private label retail $ 1,206.4 $ 2.1 $ 296.7 $ 7.4 $ (1.2 ) $ 1,511.4 Branded retail 108.4 2.6 173.7 4.5 (1.6 ) 287.6 Contract packaging 86.9 — 120.8 24.6 (6.7 ) 225.6 Home and office bottled water delivery — 12.2 — — — 12.2 Office coffee services — 4.3 — — — 4.3 Concentrate and other 31.8 7.5 6.7 28.5 (12.8 ) 61.7 Total $ 1,433.5 $ 28.7 $ 597.9 $ 65.0 $ (22.3 ) $ 2,102.8 For the Year Ended December 28, 2013 (in millions of U.S. dollars) Cott Cott All Other Eliminations Total Revenue Private label retail $ 1,364.1 $ 283.4 $ 7.6 $ (0.2 ) $ 1,654.9 Branded retail 114.0 111.6 5.4 (0.4 ) 230.6 Contract packaging 54.1 97.1 24.3 (7.1 ) 168.4 Home and office bottled water delivery — — — — — Office coffee services — — — — — Concentrate and other 24.0 2.2 27.2 (13.3 ) 40.1 Total $ 1,556.2 $ 494.3 $ 64.5 $ (21.0 ) $ 2,094.0
Property, Plant and Equipment by Geographic Area	Property, plant & equipment, net by geographic area as of January 2, 2016 and January 3, 2015 were as follows: January 2, January 3, (in millions of U.S. dollars) 2016 2015 North America $ 666.0 $ 747.3 United Kingdom 97.6 109.9 All Other 6.2 7.3 Total $ 769.8 $ 864.5

Accounts Receivable, Net (Table

Accounts Receivable, Net (Tables)	12 Months Ended
	Jan. 02, 2016
Receivables [Abstract]
Schedule of Accounts Receivable, Net	The following table summarizes accounts receivable, net as of January 2, 2016 and January 3, 2015: January 2, January 3, (in millions of U.S. dollars) 2016 2015 Trade receivables $ 285.5 $ 299.8 Allowance for doubtful accounts (9.2 ) (6.5 ) Other 17.0 12.4 Total $ 293.3 $ 305.7

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Jan. 02, 2016
Inventory Disclosure [Abstract]
Summary of Inventories	The following table summarizes inventories as of January 2, 2016 and January 3, 2015: January 2, January 3, (in millions of U.S. dollars) 2016 2015 Raw materials $ 95.3 $ 105.8 Finished goods 1 118.4 118.4 Resale items 15.8 17.4 Other 19.9 20.8 Total $ 249.4 $ 262.4 1. DSS finished goods inventory of $8.9 million were reclassified to property plant & equipment, net as of January 3, 2015 (see Note 1 to the Consolidated Financial Statements) to be consistent with Cott’s accounting treatment.

Property, Plant & Equipment, 47

Property, Plant & Equipment, Net (Tables)	12 Months Ended
	Jan. 02, 2016
Property, Plant and Equipment [Abstract]
Summary of Property, Plant and Equipment	The following table summarizes property, plant and equipment, net as of January 2, 2016 and January 3, 2015: January 2, 2016 January 3, 2015 (in millions of U.S. dollars) Estimated Cost Accumulated Net Cost Accumulated Net Land n/a $ 86.6 — $ 86.6 $ 101.0 $ — $ 101.0 Buildings 10-40 207.4 74.7 132.7 220.8 73.7 147.1 Machinery and equipment 7-15 759.3 442.0 317.3 759.8 402.8 357.0 Plates, films and molds 1-10 19.2 11.5 7.7 21.5 13.2 8.3 Vending 5-10 10.4 10.2 0.2 11.2 10.8 0.4 Vehicles and transportation equipment 3-15 70.2 17.6 52.6 64.3 1.3 63.0 Leasehold improvements 1 50.6 32.0 18.6 46.5 26.9 19.6 IT Systems 3-7 14.4 8.4 6.0 13.4 7.1 6.3 Furniture and fixtures 3-10 10.1 5.7 4.4 9.2 5.9 3.3 Customer equipment 2 3-7 144.4 31.5 112.9 129.4 1.5 127.9 Returnable bottles 3 3 32.7 8.8 23.9 23.2 0.4 22.8 Capital leases 4 13.7 6.8 6.9 14.4 6.6 7.8 Total $ 1,419.0 $ 649.2 $ 769.8 $ 1,414.7 $ 550.2 $ 864.5 1. Leasehold improvements are amortized over the remaining life of the lease or remaining useful life, whichever is shorter. 2. Customer equipment consists of coolers, brewers, refrigerators, water purification devices and storage racks held on site at DSS customer locations. 3. Returnable bottles are those bottles on site at DSS customer locations. 4. Our recorded assets under capital leases relate primarily to buildings and machinery and equipment.

Intangibles and Other Assets (T

Intangibles and Other Assets (Tables)	12 Months Ended
	Jan. 02, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Summary of Intangibles and Other Assets	The following table summarizes intangibles and other assets as of January 2, 2016 and January 3, 2015: January 2, 2016 January 3, 2015 Accumulated Accumulated (in millions of U.S. dollars) Cost Amortization Net Cost Amortization Net Intangibles Not subject to amortization Rights 1 $ 45.0 — $ 45.0 $ 45.0 $ — $ 45.0 DSS Trademarks 183.1 — 183.1 183.1 — 183.1 Total intangibles not subject to amortization 228.1 — 228.1 228.1 — 228.1 Subject to amortization Customer relationships 663.9 241.0 422.9 646.2 174.6 471.6 Trademarks 33.0 28.1 4.9 33.5 26.9 6.6 Information technology 54.0 29.1 24.9 53.3 25.7 27.6 Other 7.8 4.5 3.3 7.6 3.6 4.0 Total intangibles subject to amortization 758.7 302.7 456.0 740.6 230.8 509.8 Total Intangibles 986.8 302.7 684.1 968.7 230.8 737.9 Other Assets Financing costs 12.6 8.5 4.1 12.7 7.5 5.2 Deposits 10.3 0.4 9.9 7.8 — 7.8 Other 15.2 1.6 13.6 8.4 1.3 7.1 Total Other Assets 38.1 10.5 27.6 28.9 8.8 20.1 Total Intangibles & Other Assets $ 1,024.9 $ 313.2 $ 711.7 $ 997.6 $ 239.6 $ 758.0 1. Relates to the 2001 acquisition of intellectual property from Royal Crown Company, Inc., including the right to manufacture our concentrates, with all related inventions, processes, technologies, technical and manufacturing information, know-how and the use of the Royal Crown brand outside of North America and Mexico.
Estimated Amortization Expense for Intangible Assets	The estimated amortization expense for intangible assets subject to amortization over the next five years is: (in millions of U.S. dollars) 2016 $ 71.3 2017 61.6 2018 54.8 2019 46.5 2020 40.4 Thereafter 181.4 Total $ 456.0

Accounts Payable and Accrued 49

Accounts Payable and Accrued Liabilities (Tables)	12 Months Ended
	Jan. 02, 2016
Payables and Accruals [Abstract]
Schedule of Accounts Payable and Accrued Liabilities	The following table summarizes accounts payable and accrued liabilities as of January 2, 2016 and January 3, 2015: January 2, January 3, (in millions of U.S. dollars) 2016 2015 Trade payables $ 227.2 $ 231.7 Accrued compensation 49.8 44.0 Accrued sales incentives 25.2 31.5 Accrued interest 12.2 4.2 Payroll, sales and other taxes 13.3 17.8 Accrued deposits 28.6 30.6 Other accrued liabilities 81.3 60.2 Total $ 437.6 $ 420.0

Debt (Tables)

Debt (Tables)	12 Months Ended
	Jan. 02, 2016
Debt Disclosure [Abstract]
Components of Debt	Our total debt as of January 2, 2016 and January 3, 2015 was as follows: January 2, 2016 January 3, 2015 Unamortized Unamortized Debt Issuance Debt Issuance (in millions of U.S. dollars) Principal Costs Net Principal Costs Net 6.750% senior notes due in 2020 $ 625.0 $ 12.0 $ 613.0 $ 625.0 $ 14.2 $ 610.8 10.000% senior notes due in 2021 1 390.1 — 390.1 405.6 — 405.6 5.375% senior notes due in 2022 525.0 8.2 516.8 525.0 8.8 516.2 ABL facility 122.0 — 122.0 229.0 — 229.0 GE Term Loan 6.4 0.4 6.0 8.2 0.7 7.5 Capital leases and other debt financing 2.9 — 2.9 5.2 — 5.2 Total debt 1,671.4 20.6 1,650.8 1,798.0 23.7 1,774.3 Less: Short-term borrowings and current debt: ABL facility 122.0 — 122.0 229.0 — 229.0 Total short-term borrowings 122.0 — 122.0 229.0 — 229.0 GE Term Loan - current maturities 2.2 — 2.2 2.0 — 2.0 Capital leases and other debt financing - current maturities 1.2 — 1.2 2.0 — 2.0 Total current debt 125.4 — 125.4 233.0 — 233.0 Total long-term debt $ 1,546.0 $ 20.6 $ 1,525.4 $ 1,565.0 $ 23.7 $ 1,541.3 1. The outstanding aggregate principal amount of the DSS Notes of $350.0 million was assumed by Cott at fair value of $406.0 million in connection with the DSS Acquisition. The premium of $56.0 million is being amortized as an adjustment to interest expense using the effective interest method over the remaining contractual term of the DSS Notes. The effective interest rate is 7.515%.
Schedule of Long Term Debt Payments in Each of Next Five Years and Thereafter	The long-term debt payments (which include current maturities of long-term debt) required in each of the next five years and thereafter are as follows: (in millions of U.S. dollars) Long Term Debt 2016 $ 125.4 2017 2.9 2018 2.3 2019 0.2 2020 625.2 Thereafter 875.3 $ 1,631.3

Retirement Plans (Tables)

Retirement Plans (Tables)	12 Months Ended
	Jan. 02, 2016
Summary of Change in Benefit Obligations, Change in Plan Assets and Unfunded Status of Three Plans	The following table summarizes the change in the projected benefit obligation, change in plan assets and unfunded status of the four DB plans as of January 2, 2016 and January 3, 2015: (in millions of U.S. dollars) January 2, January 3, Change in Projected Benefit Obligation Projected benefit obligation at beginning of year $ 77.9 $ 62.5 Transfer in — 10.5 Service cost — 0.2 Interest cost 2.8 2.7 Benefit payments (1.7 ) (1.9 ) Actuarial (gains) losses (5.5 ) 8.5 Settlement losses — 0.1 Curtailment gains — (0.9 ) Translation gains (2.8 ) (3.8 ) Projected benefit obligation at end of year $ 70.7 $ 77.9 Change in Plan Assets Plan assets beginning of year $ 59.1 $ 49.6 Transfer in — 7.1 Employer contributions 3.0 2.2 Benefit payments (1.6 ) (1.8 ) Actual return on plan assets (0.4 ) 4.7 Translation gains (2.2 ) (2.7 ) Fair value at end of year $ 57.9 $ 59.1 Funded Status of Plan Projected benefit obligation $ (70.7 ) $ (77.9 ) Fair value of plan assets 57.9 59.1 Unfunded status $ (12.8 ) $ (18.8 )
Schedule of Components of Net Periodic Pension Cost	The components of net periodic pension cost were as follows: For the Year Ended January 2, January 3, December 28, (in millions of U.S. dollars) 2016 2015 2013 Service cost $ — $ 0.2 $ 0.5 Interest cost 2.8 2.7 2.4 Expected return on plan assets (3.2 ) (3.0 ) (2.4 ) Amortization of prior service costs 0.1 0.1 0.1 Amortization of net actuarial loss 0.4 0.3 0.3 Net periodic pension cost $ 0.1 $ 0.3 $ 0.9
Schedule of Amounts Included in Accumulated Other Comprehensive Income, Net of Tax which have Not yet been Recognized in Net Periodic Benefit Cost	Amounts included in accumulated other comprehensive income, net of tax, at year-end which have not yet been recognized in net periodic benefit cost were as follows: For the Year Ended January 2, January 3, December 28, (in millions of U.S. dollars) 2016 2015 2013 Unamortized prior service cost $ (0.1 ) $ (0.1 ) $ (0.2 ) Unrecognized net actuarial loss (10.0 ) (12.3 ) (8.2 ) Total accumulated other comprehensive loss $ (10.1 ) $ (12.4 ) $ (8.4 )
Schedule of Pension Plan Weighted-Average Asset Allocations by Asset Category	Our DB plans weighted-average asset allocations by asset category were as follows: January 2, January 3, Cash and cash equivalents 4.4 % 3.2 % Equity securities 48.0 % 57.6 % Fixed income investments 47.6 % 39.2 %
Schedule of Benefit Payments Expected to be Paid	The following benefit payments are expected to be paid in the periods indicated below: (in millions of U.S. dollars) Expected benefit payments FY 2016 $ 1.8 FY 2017 1.9 FY 2018 2.0 FY 2019 1.9 FY 2020 2.0 through FY 2021 11.0
Schedule of Fair Values of Company's Pension Plan Assets	The fair values of the Company’s pension plan assets at January 2, 2016 were as follows: January 2, 2016 (in millions of U.S. dollars) Level 1 Level 2 Level 3 Cash and cash equivalents: Cash and cash equivalents $ 2.5 $ — $ — Equities: International mutual funds 5.3 0.9 — U.S. mutual funds 1.9 3.6 — Balanced 15.3 0.4 — Property 0.3 — — Other 0.1 — — Fixed income: Mutual funds 22.9 2.9 — Insurance contract — 1.8 — Total $ 48.3 $ 9.6 $ — The fair values of the Company’s pension plan assets at January 3, 2015 were as follows: January 3, 2015 (in millions of U.S. dollars) Level 1 Level 2 Level 3 Cash and cash equivalents: Cash and cash equivalents $ 1.9 $ — $ — Equities: International mutual funds 5.4 1.0 — Index mutual funds 6.8 — — U.S. mutual funds 1.4 3.5 — Balanced 15.4 0.4 — Property 0.1 — — Other 0.1 — — Fixed income: Mutual funds 18.0 3.2 — Insurance contract — 1.9 — Total $ 49.1 $ 10.0 $ —
Benefit Obligations [Member]
Assumptions Used to Determine Benefit Obligations and Net Periodic Benefit Cost	The following table summarizes the weighted average actuarial assumptions used to determine the projected benefit obligation: For the Year Ended January 2, January 3, December 28, U.K. Plans Discount rate 3.9 % 3.6 % 4.5 % Rate of compensation increase n/a n/a 3.4 % 1 CPI Inflation factor 2.0 % 1.9 % 2.4 % U.S. Plans Discount rate 4.0 % 3.9 % 4.4 % Rate of compensation increase n/a n/a n/a 1. Applicable to the plan covering certain employees of Cott Beverages Limited. This plan closed to future benefit accruals during the year ended January 3, 2015, which resulted in a curtailment gain. As a result, no assumption for rate of compensation increase was necessary in estimating the projected benefit obligation at January 3, 2015.
Net Periodic Benefit Cost [Member]
Assumptions Used to Determine Benefit Obligations and Net Periodic Benefit Cost	The following table summarizes the weighted average actuarial assumptions used to determine net periodic benefit cost: For the Year Ended January 2, January 3, December 28, U.K. Plans Discount rate 3.8 % 4.5 % 4.6 % Expected long-term rate of return on plan assets 5.2 % 6.2 % 5.7 % Inflation factor 1.9 % 2.4 % 2.5 % U.S. Plans Discount rate 3.9 % 4.2 % 3.5 % Expected long-term rate of return on plan assets 7.2 % 7.2 % 7.0 %

Accumulated Other Comprehensi52

Accumulated Other Comprehensive (Loss) Income (Tables)	12 Months Ended
	Jan. 02, 2016
Equity [Abstract]
Changes in Accumulated Other Comprehensive (Loss) Income by Component	Changes in accumulated other comprehensive (loss) income (“AOCI”) by component for the year ended January 2, 2016 were as follows: January 2, 2016 (in millions of U.S. dollars) 1 Gains and Losses Pension Currency Total Beginning balance January 3, 2015 $ 0.2 $ (12.4 ) $ (38.8 ) $ (51.0 ) OCI before reclassifications (5.6 ) 1.9 (23.3 ) (27.0 ) Amounts reclassified from AOCI 0.7 0.4 — 1.1 Net current-period OCI (4.9 ) 2.3 (23.3 ) (25.9 ) Purchase of subsidiary shares from non-controlling interest — — 0.7 0.7 Ending balance January 2, 2016 $ (4.7 ) $ (10.1 ) $ (61.4 ) $ (76.2 ) 1. All amounts are net of tax. Amounts in parenthesis indicate debits.
Reclassifications Out of Accumulated Other Comprehensive (Loss) Income	The following table summarizes the amounts reclassified from AOCI for the years ended January 2, 2016 and January 3, 2015. For the Year Ended Affected Line Item in the Statement Where Net Income Is Presented (in millions of U.S. dollars) January 2, 2016 January 3, 2015 Details About AOCI Components 1 Gains and losses on derivative instruments Foreign currency and commodity hedges $ (1.5 ) $ (1.0 ) Cost of sales $ (1.5 ) $ (1.0 ) Total before taxes 0.8 0.3 Tax (expense) or benefit $ (0.7 ) $ (0.7 ) Net of tax Amortization of pension benefit plan items Prior service costs 2 $ (0.1 ) $ (0.1 ) Actuarial adjustments 2 — — Actuarial (losses)/gains 2 (0.4 ) (0.3 ) (0.5 ) (0.4 ) Total before taxes 0.1 0.1 Tax (expense) or benefit $ (0.4 ) $ (0.3 ) Net of tax Total reclassifications for the period $ (1.1 ) $ (1.0 ) Net of tax 1. Amounts in parenthesis indicate debits. 2. These AOCI components are included in the computation of net periodic pension cost.

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Jan. 02, 2016
Commitments and Contingencies Disclosure [Abstract]
Operating Leases Minimum Annual Payments	The minimum annual payments under operating leases are as follows: (in millions of U.S. dollars) 2016 $ 37.8 2017 35.2 2018 21.0 2019 18.8 2020 15.0 Thereafter 65.0 Total $ 192.8
Schedule of Operating Lease Expenses	Operating lease expenses were: (in millions of U.S. dollars) Year ended January 2, 2016 $ 48.3 Year ended January 3, 2015 24.8 Year ended December 28, 2013 21.4 Total $ 94.5

Preferred Shares (Tables)

Preferred Shares (Tables)	12 Months Ended
	Jan. 02, 2016
Text Block [Abstract]
Summary Activity of Convertible Preferred Shares and Non-Convertible Preferred Shares Accounts	The following table summarizes the activity in the Convertible Preferred Shares and Non-Convertible Preferred Shares accounts for the year ended January 2, 2016: Convertible Preferred Shares Non-Convertible Preferred Shares (in millions of U.S. dollars, except number of shares) Shares Amount Shares Amount Balance at January 3, 2015 116.1 $ 116.1 32.7 $ 32.7 Cumulative preferred dividends — — — — Redemption of preferred shares (116.1 ) (116.1 ) (32.7 ) (32.7 ) Balance at January 2, 2016 — $ — — $ —
Summary of Preferred Share Dividend Activity	The following table summarizes the Preferred Shares dividend activity for the year ended January 2, 2016: Convertible Preferred Non-Convertible Preferred (in millions of U.S. dollars) Shares Shares Cumulative dividends at January 3, 2015 $ — $ — Plus: accrued dividends 4.5 1.4 Less: dividends paid (4.5 ) (1.4 ) Cumulative dividends at January 2, 2016 $ — $ —

Hedging Transactions and Deri55

Hedging Transactions and Derivative Financial Instruments (Tables)	12 Months Ended
	Jan. 02, 2016
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Summary of Reconciliation of Company's Derivatives by Contract Type	A reconciliation of the Company’s derivatives by contract type is shown below: (in millions of U.S. dollars) Derivative Contract Assets Liabilities Foreign currency hedge $ 0.6 $ — Aluminum swaps — 8.0 $ 0.6 $ 8.0
Summary of Fair Value of Aluminum Swap Assets and Liabilities	The fair value of the aluminum swap assets and liabilities which are shown on a net basis are reconciled in the table below: Assets Liabilities Aluminum swap assets $ — $ — Aluminum swap liabilities — 8.0 Net asset (liability) $ — $ 8.0

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Jan. 02, 2016
Fair Value Disclosures [Abstract]
Carrying Value and Estimated Fair Values of Outstanding Debt	The carrying amounts reflected in the Consolidated Balance Sheets for cash and cash equivalents, receivables, payables, short-term borrowings and long-term debt approximate their respective fair values, except as otherwise indicated. The carrying values and estimated fair values of our significant outstanding debt as of January 2, 2016 and January 3, 2015 were as follows: January 2, 2016 January 3, 2015 Carrying Fair Carrying Fair (in millions of U.S. dollars) Value Value Value Value 6.750% senior notes due in 2020 1,3 $ 613.0 $ 641.4 $ 610.8 $ 630.1 10.000% senior notes due in 2021 1,2 390.1 397.3 405.6 403.4 5.375% senior notes due in 2022 1,3 516.8 522.4 516.2 481.7 Total $ 1,519.9 $ 1,561.1 $ 1,532.6 $ 1,515.2 1. The fair values were based on the trading levels and bid/offer prices observed by a market participant and are considered Level 1 financial instruments. 2. The outstanding aggregate principal amount of the DSS Notes of $350.0 million was assumed by Cott at fair value of $406.0 million in connection with the DSS Acquisition. The premium of $56.0 million is being amortized as an adjustment to interest expense using the effective interest method over the remaining contractual term of the DSS Notes. 3. Carrying value of our significant outstanding debt is net of unamortized debt issuance costs as of January 2, 2016 and January 3, 2015 (see Note 15 to the Consolidated Financial Statements).

Quarterly Financial Informati57

Quarterly Financial Information (unaudited) (Tables)	12 Months Ended
	Jan. 02, 2016
Quarterly Financial Information Disclosure [Abstract]
Schedule of Quarterly Financial Information (Unaudited)	Year ended January 2, 2016 (in millions of U.S. dollars, except per share amounts) First Second Third Fourth 1 Total Revenue, net $ 709.8 $ 779.8 $ 755.6 $ 698.8 $ 2,944.0 Cost of sales 508.5 539.2 523.1 477.7 2,048.5 Gross profit 201.3 240.6 232.5 221.1 895.5 SG&A expenses 188.5 190.2 196.2 193.7 768.6 Loss on disposal of property, plant and equipment 1.4 0.2 1.1 4.2 6.9 Restructuring — — — — — Asset impairments — — — — — Acquisition and integration expenses 4.7 4.1 6.6 5.2 20.6 Operating income 6.7 46.1 28.6 18.0 99.4 Net (loss) income attributed to Cott Corporation $ (6.0 ) $ 2.2 $ 4.8 $ (4.4 ) $ (3.4 ) Per share data: Net (loss) income per common share Basic $ (0.06 ) $ 0.02 $ 0.04 $ (0.04 ) $ (0.03 ) Diluted $ (0.06 ) $ 0.02 $ 0.04 $ (0.04 ) $ (0.03 ) 1. During the fourth quarter of the fiscal year ended January 2, 2016, we decreased cost of sales, SG&A and income tax benefit by $4.8 million, $0.2 million and $1.9 million, respectively, as a result of a measurement period adjustment associated with the DSS Acquisition, of which $0.2 million of the total change in cost of sales and less than $0.1 million of the total change in SG&A expenses and income tax benefit, respectively, related to the prior year and with the remainder related to the nine months ended October 3, 2015 (see Note 2 to the Consolidated Financial Statements). Year ended January 3, 2015 First Second Third Fourth (in millions of U.S. dollars, except per share amounts) Quarter Quarter Quarter Quarter Total Revenue, net $ 475.1 $ 549.2 $ 535.0 $ 543.5 $ 2,102.8 Cost of sales 418.9 470.2 465.5 471.7 1,826.3 Gross profit 56.2 79.0 69.5 71.8 276.5 SG&A expenses 46.9 50.7 49.9 66.2 213.7 Loss (gain) on disposal of property, plant & equipment 0.1 (0.1 ) 0.4 1.3 1.7 Restructuring 2.2 0.1 0.1 — 2.4 Asset impairments 1.6 0.3 (0.2 ) — 1.7 Acquisition and integration expenses 1.1 1.8 0.5 37.9 41.3 Operating income (loss) 4.3 26.2 18.8 (33.6 ) 15.7 Net (loss) income attributed to Cott Corporation $ (4.1 ) $ (5.9 ) $ 1.3 $ 18.7 $ 10.0 Per share data: Net (loss) income per common share Basic $ (0.04 ) $ (0.06 ) $ 0.01 $ 0.20 $ 0.11 Diluted $ (0.04 ) $ (0.06 ) $ 0.01 $ 0.19 $ 0.10

Guarantor Subsidiaries (Tables)

Guarantor Subsidiaries (Tables)	12 Months Ended
	Jan. 02, 2016
DSS Group Inc [Member]
Condensed Consolidating Statement of Operations	Condensed Consolidating Statement of Operations For the year ended January 2, 2016 (in millions of U.S. dollars) Cott DS Services of DSS DSS Non-Guarantor Elimination Consolidated Revenue, net $ 147.7 $ 1,021.1 $ 1,702.6 $ 131.6 $ (59.0 ) $ 2,944.0 Cost of sales 124.6 402.8 1,474.7 105.4 (59.0 ) 2,048.5 Gross profit 23.1 618.3 227.9 26.2 — 895.5 Selling, general and administrative expenses 23.3 557.3 175.7 12.3 — 768.6 Loss on disposal of property, plant & equipment 0.1 5.3 1.5 — — 6.9 Acquisition and integration expenses — 16.7 3.9 — — 20.6 Operating (loss) income (0.3 ) 39.0 46.8 13.9 — 99.4 Other (income) expense, net (8.6 ) (1.2 ) 0.2 0.1 — (9.5 ) Intercompany interest (income) expense, net (4.9 ) 43.5 (38.6 ) — — — Interest expense, net 0.2 30.1 80.7 — — 111.0 Income (loss) before income tax expense (benefit) and equity income 13.0 (33.4 ) 4.5 13.8 — (2.1 ) Income tax expense (benefit) 1.6 (8.1 ) (16.3 ) 0.1 — (22.7 ) Equity income 3.1 — 5.8 — (8.9 ) — Net income (loss) $ 14.5 $ (25.3 ) $ 26.6 $ 13.7 $ (8.9 ) $ 20.6 Less: Net income attributable to non-controlling interests — — — 6.1 — 6.1 Less: Accumulated dividends on convertible shares 4.5 — — — — 4.5 Less: Accumulated dividends on non-convertible shares 1.4 — — — — 1.4 Less: Foreign exchange impact on redemption of preferred shares 12.0 — — — — 12.0 Net (loss) income attributed to Cott Corporation $ (3.4 ) $ (25.3 ) $ 26.6 $ 7.6 $ (8.9 ) $ (3.4 ) Comprehensive (loss) income attributed to Cott Corporation $ (29.3 ) $ (25.6 ) $ 45.6 $ 11.4 $ (31.4 ) $ (29.3 ) Condensed Consolidating Statement of Operations For the year ended January 3, 2015 (in millions of U.S. dollars) Cott DS Services of DSS DSS Non-Guarantor Elimination Consolidated Revenue, net $ 166.3 $ 28.7 $ 1,819.0 $ 137.9 $ (49.1 ) $ 2,102.8 Cost of sales 144.8 15.9 1,600.1 114.6 (49.1 ) 1,826.3 Gross profit 21.5 12.8 218.9 23.3 — 276.5 Selling, general and administrative expenses 23.1 14.5 164.1 12.0 — 213.7 Loss on disposal of property, plant & equipment 0.2 0.1 1.3 0.1 — 1.7 Restructuring 2.1 — 0.3 — — 2.4 Asset impairments 0.9 — 0.8 — — 1.7 Acquisition and integration expenses — — 41.3 — — 41.3 Operating (loss) income (4.8 ) (1.8 ) 11.1 11.2 — 15.7 Other (income) expense, net (10.9 ) (0.1 ) 31.9 0.1 — 21.0 Intercompany interest (income) expense, net (0.7 ) 2.6 (1.9 ) — — — Interest expense, net 0.2 1.0 38.4 0.1 — 39.7 Income (loss) before income tax expense (benefit) and equity income 6.6 (5.3 ) (57.3 ) 11.0 — (45.0 ) Income tax expense (benefit) 0.3 (2.5 ) (59.8 ) 0.6 — (61.4 ) Equity income 4.5 — 6.1 — (10.6 ) — Net income (loss) $ 10.8 $ (2.8 ) $ 8.6 $ 10.4 $ (10.6 ) $ 16.4 Less: Net income attributable to non-controlling interests — — — 5.6 — 5.6 Less: Accumulated dividends on convertible shares 0.6 — — — — 0.6 Less: Accumulated dividends on non-convertible shares 0.2 — — — — 0.2 Net income (loss) attributed to Cott Corporation $ 10.0 $ (2.8 ) $ 8.6 $ 4.8 $ (10.6 ) $ 10.0 Comprehensive (loss) income attributed to Cott Corporation $ (23.4 ) $ (26.7 ) $ 10.6 $ 8.5 $ 7.6 $ (23.4 ) Condensed Consolidating Statement of Operations For the year ended December 28, 2013 (in millions of U.S. dollars) Cott DS Services of DSS DSS Non-Guarantor Elimination Consolidated Revenue, net $ 170.9 $ — $ 1,802.7 $ 147.0 $ (26.6 ) $ 2,094.0 Cost of sales 149.0 — 1,567.1 129.1 (26.6 ) 1,818.6 Gross profit 21.9 — 235.6 17.9 — 275.4 Selling, general and administrative expenses 28.9 — 142.3 9.1 — 180.3 Loss on disposal of property, plant & equipment 0.1 — 1.6 0.1 — 1.8 Restructuring 0.5 — 1.2 0.3 — 2.0 Acquisition and integration expenses — — 3.1 — — 3.1 Operating (loss) income (7.6 ) — 87.4 8.4 — 88.2 Other expense, net 0.4 — 12.4 — — 12.8 Interest expense, net — — 51.5 0.1 — 51.6 (Loss) income before income tax (benefit) expense and equity income (8.0 ) — 23.5 8.3 — 23.8 Income tax (benefit) expense (0.8 ) — 2.2 0.4 — 1.8 Equity income 24.2 — 3.0 — (27.2 ) — Net income $ 17.0 $ — $ 24.3 $ 7.9 $ (27.2 ) $ 22.0 Less: Net income attributable to non-controlling interests — — — 5.0 — 5.0 Net income attributed to Cott Corporation $ 17.0 $ — $ 24.3 $ 2.9 $ (27.2 ) $ 17.0 Comprehensive income attributed to Cott Corporation $ 12.6 $ — $ 19.0 $ 5.2 $ (24.2 ) $ 12.6
Consolidating Balance Sheet	Consolidating Balance Sheet As of January 2, 2016 (in millions of U.S. dollars) Cott DS Services of DSS DSS Non-Guarantor Elimination Consolidated ASSETS Current assets Cash & cash equivalents $ 20.8 $ 12.8 $ 38.4 $ 5.1 $ — $ 77.1 Accounts receivable, net of allowance 18.3 122.6 184.6 13.0 (45.2 ) 293.3 Income taxes recoverable — 0.5 0.9 0.2 — 1.6 Inventories 13.0 31.4 199.4 5.6 — 249.4 Prepaid expenses and other assets 2.2 4.8 10.0 0.2 — 17.2 Total current assets 54.3 172.1 433.3 24.1 (45.2 ) 638.6 Property, plant & equipment, net 29.7 372.6 360.8 6.7 — 769.8 Goodwill 19.8 579.1 160.7 — — 759.6 Intangibles and other assets, net 0.8 402.5 305.6 2.8 — 711.7 Deferred tax assets 7.4 — 38.2 0.2 (38.2 ) 7.6 Due from affiliates 400.1 — 544.3 — (944.4 ) — Investments in subsidiaries 176.3 — 400.0 — (576.3 ) — Total assets $ 688.4 $ 1,526.3 $ 2,242.9 $ 33.8 $ (1,604.1 ) $ 2,887.3 LIABILITIES AND EQUITY Current liabilities Short-term borrowings $ — $ — $ 122.0 $ — $ — $ 122.0 Current maturities of long-term debt — — 3.0 0.4 — 3.4 Accounts payable and accrued liabilities 47.6 131.8 295.1 8.3 (45.2 ) 437.6 Total current liabilities 47.6 131.8 420.1 8.7 (45.2 ) 563.0 Long-term debt — 390.1 1,135.3 — — 1,525.4 Deferred tax liabilities — 97.7 17.0 — (38.2 ) 76.5 Other long-term liabilities 0.5 36.2 38.7 1.1 — 76.5 Due to affiliates 1.0 543.3 371.9 28.2 (944.4 ) — Total liabilities 49.1 1,199.1 1,983.0 38.0 (1,027.8 ) 2,241.4 Equity Common shares, no par 534.7 355.5 683.1 38.6 (1,077.2 ) 534.7 Additional paid-in-capital 51.2 — — — — 51.2 Retained earnings (deficit) 129.6 (28.1 ) (437.5 ) (58.4 ) 524.0 129.6 Accumulated other comprehensive (loss) income (76.2 ) (0.2 ) 14.3 9.0 (23.1 ) (76.2 ) Total Cott Corporation equity 639.3 327.2 259.9 (10.8 ) (576.3 ) 639.3 Non-controlling interests — — — 6.6 — 6.6 Total equity 639.3 327.2 259.9 (4.2 ) (576.3 ) 645.9 Total liabilities and equity $ 688.4 $ 1,526.3 $ 2,242.9 $ 33.8 $ (1,604.1 ) $ 2,887.3 Consolidating Balance Sheet As of January 3, 2015 (in millions of U.S. dollars) Cott DS Services of DSS DSS Non-Guarantor Elimination Consolidated ASSETS Current assets Cash & cash equivalents $ 6.2 $ 34.4 $ 38.2 $ 7.4 $ — $ 86.2 Accounts receivable, net of allowance 16.2 105.4 358.8 12.2 (186.9 ) 305.7 Income taxes recoverable — 0.6 0.6 0.4 — 1.6 Inventories 12.4 34.2 210.3 5.5 — 262.4 Prepaid expenses and other assets 2.3 5.1 39.8 0.4 — 47.6 Total current assets 37.1 179.7 647.7 25.9 (186.9 ) 703.5 Property, plant & equipment, net 38.2 415.5 403.0 7.8 — 864.5 Goodwill 23.4 556.9 163.3 — — 743.6 Intangibles and other assets, net 0.7 415.6 335.0 6.7 — 758.0 Deferred tax assets 3.4 — 36.1 — (36.1 ) 3.4 Other tax receivable 0.1 — 0.1 — — 0.2 Due from affiliates 183.8 — 403.0 0.1 (586.9 ) — Investments in subsidiaries 436.3 — 973.1 — (1,409.4 ) — Total assets $ 723.0 $ 1,567.7 $ 2,961.3 $ 40.5 $ (2,219.3 ) $ 3,073.2 LIABILITIES, PREFERRED SHARES AND EQUITY Current liabilities Short-term borrowings $ — $ — $ 229.0 $ — $ — $ 229.0 Current maturities of long-term debt 0.1 — 3.0 0.9 — 4.0 Accounts payable and accrued liabilities 30.4 106.8 461.6 8.1 (186.9 ) 420.0 Total current liabilities 30.5 106.8 693.6 9.0 (186.9 ) 653.0 Long-term debt — 405.6 1,135.1 0.6 — 1,541.3 Deferred tax liabilities — 124.1 21.4 — (36.1 ) 109.4 Other long-term liabilities 0.4 29.6 40.5 1.3 — 71.8 Due to affiliates 1.3 548.8 3.9 32.9 (586.9 ) — Total liabilities 32.2 1,214.9 1,894.5 43.8 (809.9 ) 2,375.5 Convertible preferred shares 116.1 — — — — 116.1 Non-convertible preferred shares 32.7 — — — — 32.7 Equity Common shares, no par 388.3 355.5 1,766.0 39.7 (2,161.2 ) 388.3 Additional paid-in-capital 46.6 — — — — 46.6 Retained earnings (deficit) 158.1 (2.8 ) (694.5 ) (55.1 ) 752.4 158.1 Accumulated other comprehensive (loss) income (51.0 ) 0.1 (4.7 ) 5.2 (0.6 ) (51.0 ) Total Cott Corporation equity 542.0 352.8 1,066.8 (10.2 ) (1,409.4 ) 542.0 Non-controlling interests — — — 6.9 — 6.9 Total equity 542.0 352.8 1,066.8 (3.3 ) (1,409.4 ) 548.9 Total liabilities, preferred shares and equity $ 723.0 $ 1,567.7 $ 2,961.3 $ 40.5 $ (2,219.3 ) $ 3,073.2
Condensed Consolidating Statement of Cash Flows	Condensed Consolidating Statement of Cash Flows For the year ended January 2, 2016 (in millions of U.S. dollars) Cott DS Services of DSS DSS Non-Guarantor Elimination Consolidated Net cash provided by operating activities 56.2 58.4 152.9 17.3 (30.2 ) 254.6 Investing Activities Acquisition, net of cash received — (24.0 ) — — — (24.0 ) Additions to property, plant & equipment (2.0 ) (67.2 ) (40.3 ) (1.3 ) — (110.8 ) Additions to intangibles and other assets — (3.1 ) (1.5 ) — — (4.6 ) Proceeds from sale of property, plant & equipment and sale-leaseback — 14.3 26.6 — — 40.9 Other investing activities — — (1.2 ) — — (1.2 ) Net cash used in investing activities (2.0 ) (80.0 ) (16.4 ) (1.3 ) — (99.7 ) Financing Activities Payments of long-term debt (0.1 ) — (2.9 ) (0.7 ) (3.7 ) Borrowings under ABL — — 994.5 — 994.5 Payments under ABL — — (1,101.8 ) — (1,101.8 ) Distributions to non-controlling interests — — — (8.5 ) (8.5 ) Issuance of common shares 143.1 — — — 143.1 Financing fees — — (0.6 ) — (0.6 ) Preferred shares repurchased and cancelled (148.8 ) — — — (148.8 ) Common shares repurchased and cancelled (0.8 ) — — — (0.8 ) Dividends to common and preferred shareholders (31.0 ) — — — (31.0 ) Payment of deferred consideration for acquisitions — — (2.5 ) — (2.5 ) Intercompany dividends — — (21.4 ) (8.8 ) 30.2 — Net cash used in financing activities (37.6 ) — (134.7 ) (18.0 ) 30.2 (160.1 ) Effect of exchange rate changes on cash (2.0 ) — (1.6 ) (0.3 ) (3.9 ) Net increase (decrease) in cash & cash equivalents 14.6 (21.6 ) 0.2 (2.3 ) — (9.1 ) Cash & cash equivalents, beginning of period 6.2 34.4 38.2 7.4 — 86.2 Cash & cash equivalents, end of period $ 20.8 $ 12.8 $ 38.4 $ 5.1 $ — $ 77.1 Condensed Consolidating Statement of Cash Flows For the year ended January 3, 2015 (in millions of U.S. dollars) Cott DS Services of DSS DSS Non-Guarantor Elimination Consolidated Net cash provided by operating activities 42.0 9.2 56.6 12.7 (63.8 ) 56.7 Investing Activities Acquisition, net of cash received — — (798.5 ) — — (798.5 ) Additions to property, plant & equipment (1.9 ) (3.6 ) (40.4 ) (0.8 ) — (46.7 ) Additions to intangibles and other assets — — (6.9 ) — — (6.9 ) Proceeds from sale of property, plant & equipment — — 1.8 — — 1.8 Net cash used in investing activities (1.9 ) (3.6 ) (844.0 ) (0.8 ) — (850.3 ) Financing Activities Payments of long-term debt (0.1 ) — (392.4 ) (1.1 ) — (393.6 ) Issue of long-term debt — — 1,150.0 — — 1,150.0 Borrowings under ABL — — 959.0 — — 959.0 Payments under ABL — — (779.6 ) — — (779.6 ) Distributions to non-controlling interests — — — (8.5 ) — (8.5 ) Financing fees — — (24.0 ) — — (24.0 ) Common shares repurchased and cancelled (12.1 ) — — — — (12.1 ) Dividends to common shareholders (22.8 ) — — — — (22.8 ) Payment of deferred consideration for acquisitions — — (32.4 ) — — (32.4 ) Intercompany financing transactions — 28.8 (28.8 ) — — — Other financing activities — — (0.3 ) — — (0.3 ) Intercompany dividends — — (63.8 ) — 63.8 — Net cash (used in) provided by financing activities (35.0 ) 28.8 787.7 (9.6 ) 63.8 835.7 Effect of exchange rate changes on cash (0.4 ) — (2.3 ) (0.4 ) — (3.1 ) Net increase (decrease) in cash & cash equivalents 4.7 34.4 (2.0 ) 1.9 — 39.0 Cash & cash equivalents, beginning of period 1.5 — 40.2 5.5 — 47.2 Cash & cash equivalents, end of period $ 6.2 $ 34.4 $ 38.2 $ 7.4 $ — $ 86.2 Condensed Consolidating Statement of Cash Flows For the year ended December 28, 2013 (in millions of U.S. dollars) DSS DSS Cott DS Services of Guarantor Non-Guarantor Elimination Corporation America, Inc. Subsidiaries Subsidiaries Entries Consolidated Net cash provided by operating activities 5.5 — 168.2 15.2 (34.0 ) 154.9 Investing Activities Acquisition, net of cash received — — (11.2 ) — — (11.2 ) Additions to property, plant & equipment (6.8 ) — (47.2 ) (1.3 ) — (55.3 ) Additions to intangibles and other assets — — (5.9 ) — — (5.9 ) Proceeds from sale of property, plant & equipment — — — 0.2 — 0.2 Proceeds from insurance recoveries — — 0.6 — — 0.6 Net cash used in investing activities (6.8 ) — (63.7 ) (1.1 ) — (71.6 ) Financing Activities Payments of long-term debt (0.1 ) — (219.9 ) (0.8 ) — (220.8 ) Borrowings under ABL — — 131.9 — — 131.9 Payments under ABL — — (82.1 ) — — (82.1 ) Distributions to non-controlling interests — — — (6.6 ) — (6.6 ) Financing fees (0.1 ) — (0.7 ) — — (0.8 ) Common shares repurchased and cancelled (13.0 ) — — — — (13.0 ) Dividends to common shareholders (21.9 ) — — — — (21.9 ) Intercompany dividends — — (27.1 ) (6.9 ) 34.0 — Net cash used in financing activities (35.1 ) — (197.9 ) (14.3 ) 34.0 (213.3 ) Effect of exchange rate changes on cash (1.9 ) — (0.3 ) — — (2.2 ) Net decrease in cash &cash equivalents (38.3 ) — (93.7 ) (0.2 ) — (132.2 ) Cash & cash equivalents, beginning of period 39.8 — 133.9 5.7 — 179.4 Cash & cash equivalents, end of period $ 1.5 $ — $ 40.2 $ 5.5 $ — $ 47.2
Cott Beverages Inc. [Member]
Condensed Consolidating Statement of Operations	Condensed Consolidating Statement of Operations For the year ended January 2, 2016 (in millions of U.S. dollars) Cott Cott Cott Cott Guarantor Non-Guarantor Elimination Corporation Beverages Inc. Subsidiaries Subsidiaries Entries Consolidated Revenue, net $ 147.7 $ 715.0 $ 2,008.7 $ 131.6 $ (59.0 ) $ 2,944.0 Cost of sales 124.6 611.5 1,266.0 105.4 (59.0 ) 2,048.5 Gross profit 23.1 103.5 742.7 26.2 — 895.5 Selling, general and administrative expenses 23.3 91.6 641.4 12.3 — 768.6 Loss on disposal of property, plant & equipment 0.1 0.5 6.3 — — 6.9 Acquisition and integration expenses — 3.2 17.4 — — 20.6 Operating (loss) income (0.3 ) 8.2 77.6 13.9 — 99.4 Other expense (income), net (8.6 ) — (1.0 ) 0.1 — (9.5 ) Intercompany interest (income) expense, net (4.9 ) (51.2 ) 56.1 — — — Interest expense, net 0.2 80.1 30.7 — — 111.0 (Loss) income before income tax expense (benefit) and equity income (loss) 13.0 (20.7 ) (8.2 ) 13.8 — (2.1 ) Income tax expense (benefit) 1.6 (14.8 ) (9.6 ) 0.1 — (22.7 ) Equity income (loss) 3.1 6.1 (0.3 ) — (8.9 ) — Net income (loss) $ 14.5 $ 0.2 $ 1.1 $ 13.7 $ (8.9 ) $ 20.6 Less: Net income attributable to non-controlling interests — — — 6.1 — 6.1 Less: Accumulated dividends on convertible shares 4.5 — — — — 4.5 Less: Accumulated dividends on non-convertible shares 1.4 — — — — 1.4 Less: Foreign exchange impact on redemption of preferred shares 12.0 — — — — 12.0 Net income (loss) attributed to Cott Corporation $ (3.4 ) $ 0.2 $ 1.1 $ 7.6 $ (8.9 ) $ (3.4 ) Comprehensive income (loss) attributed to Cott Corporation $ (29.3 ) $ (7.9 ) $ 27.9 $ 11.4 $ (31.4 ) $ (29.3 ) Condensed Consolidating Statement of Operations For the year ended January 3, 2015 (in millions of U.S. dollars) Cott Cott Cott Cott Guarantor Non-Guarantor Elimination Corporation Beverages Inc. Subsidiaries Subsidiaries Entries Consolidated Revenue, net $ 166.3 $ 745.1 $ 1,102.6 $ 137.9 $ (49.1 ) $ 2,102.8 Cost of sales 144.8 643.2 972.8 114.6 (49.1 ) 1,826.3 Gross profit 21.5 101.9 129.8 23.3 — 276.5 Selling, general and administrative expenses 23.1 85.9 92.7 12.0 — 213.7 Loss on disposal of property, plant & equipment 0.2 0.1 1.3 0.1 — 1.7 Restructuring 2.1 0.3 — — — 2.4 Asset impairments 0.9 0.8 — — — 1.7 Acquisition and integration expenses — 38.8 2.5 — — 41.3 Operating (loss) income (4.8 ) (24.0 ) 33.3 11.2 — 15.7 Other (income) expense, net (10.9 ) 21.8 10.0 0.1 — 21.0 Intercompany interest (income) expense, net (0.7 ) (18.4 ) 19.1 — — — Interest expense, net 0.2 37.2 2.2 0.1 — 39.7 Income (loss) before income tax expense (benefit) and equity income 6.6 (64.6 ) 2.0 11.0 — (45.0 ) Income tax expense (benefit) 0.3 (59.6 ) (2.7 ) 0.6 — (61.4 ) Equity income 4.5 6.1 — — (10.6 ) — Net income $ 10.8 $ 1.1 $ 4.7 $ 10.4 $ (10.6 ) $ 16.4 Less: Net income attributable to non-controlling interests — — — 5.6 — 5.6 Less: Accumulated dividends on convertible shares 0.6 — — — — 0.6 Less: Accumulated dividends on non-convertible shares 0.2 — — — — 0.2 Net income attributed to Cott Corporation $ 10.0 $ 1.1 $ 4.7 $ 4.8 $ (10.6 ) $ 10.0 Comprehensive (loss) income attributed to Cott Corporation $ (23.4 ) $ (31.5 ) $ 15.4 $ 8.5 $ 7.6 $ (23.4 ) Condensed Consolidating Statement of Operations For the year ended December 28, 2013 (in millions of U.S. dollars) Cott Cott Cott Cott Guarantor Non-Guarantor Elimination Corporation Beverages Inc. Subsidiaries Subsidiaries Entries Consolidated Revenue, net $ 170.9 $ 780.4 $ 1,022.3 $ 147.0 $ (26.6 ) $ 2,094.0 Cost of sales 149.0 668.5 898.6 129.1 (26.6 ) 1,818.6 Gross profit 21.9 111.9 123.7 17.9 — 275.4 Selling, general and administrative expenses 28.9 74.1 68.2 9.1 — 180.3 Loss on disposal of property, plant & equipment 0.1 1.1 0.5 0.1 — 1.8 Restructuring 0.5 0.5 0.7 0.3 — 2.0 Acquisition and integration expenses — 1.2 1.9 — — 3.1 Operating (loss) income (7.6 ) 35.0 52.4 8.4 — 88.2 Other expense (income), net 0.4 12.5 (0.1 ) — — 12.8 Intercompany interest (income) expense, net — (12.0 ) 12.0 — — — Interest expense, net — 50.8 0.7 0.1 — 51.6 (Loss) income before income tax (benefit) expense and equity income (loss) (8.0 ) (16.3 ) 39.8 8.3 — 23.8 Income tax (benefit) expense (0.8 ) 4.6 (2.4 ) 0.4 — 1.8 Equity income (loss) 24.2 5.2 (7.3 ) — (22.1 ) — Net income (loss) $ 17.0 $ (15.7 ) $ 34.9 $ 7.9 $ (22.1 ) $ 22.0 Less: Net income attributable to non-controlling interests — — — 5.0 — 5.0 Net income (loss) attributed to Cott Corporation $ 17.0 $ (15.7 ) $ 34.9 $ 2.9 $ (22.1 ) $ 17.0 Comprehensive income (loss) attributed to Cott Corporation $ 12.6 $ (4.9 ) $ 29.6 $ 5.2 $ (29.9 ) $ 12.6
Consolidating Balance Sheet	Consolidating Balance Sheet As of January 2, 2016 (in millions of U.S. dollars) Cott Cott Cott Cott Guarantor Non-Guarantor Elimination Corporation Beverages Inc. Subsidiaries Subsidiaries Entries Consolidated ASSETS Current assets Cash & cash equivalents $ 20.8 $ 1.0 $ 50.2 $ 5.1 $ — $ 77.1 Accounts receivable, net of allowance 18.3 63.3 361.8 13.0 (163.1 ) 293.3 Income taxes recoverable — 0.6 0.8 0.2 — 1.6 Inventories 13.0 76.7 154.1 5.6 — 249.4 Prepaid expenses and other assets 2.2 4.6 10.2 0.2 — 17.2 Total current assets 54.3 146.2 577.1 24.1 (163.1 ) 638.6 Property, plant & equipment, net 29.7 163.3 570.1 6.7 — 769.8 Goodwill 19.8 4.5 735.3 — — 759.6 Intangibles and other assets, net 0.8 79.2 628.9 2.8 — 711.7 Deferred income taxes 7.4 38.2 — 0.2 (38.2 ) 7.6 Due from affiliates 400.1 587.5 2.6 — (990.2 ) — Investments in subsidiaries 176.3 847.3 702.5 — (1,726.1 ) — Total assets $ 688.4 $ 1,866.2 $ 3,216.5 $ 33.8 $ (2,917.6 ) $ 2,887.3 LIABILITIES AND EQUITY Current liabilities Short-term borrowings $ — $ 122.0 $ — $ — $ — $ 122.0 Current maturities of long-term debt — 2.6 0.4 0.4 — 3.4 Accounts payable and accrued liabilities 47.6 234.6 310.2 8.3 (163.1 ) 437.6 Total current liabilities 47.6 359.2 310.6 8.7 (163.1 ) 563.0 Long-term debt — 1,134.1 391.3 — — 1,525.4 Deferred income taxes — — 114.7 — (38.2 ) 76.5 Other long-term liabilities 0.5 20.0 54.9 1.1 — 76.5 Due to affiliates 1.0 1.6 959.4 28.2 (990.2 ) — Total liabilities 49.1 1,514.9 1,830.9 38.0 (1,191.5 ) 2,241.4 Equity Common shares, no par 534.7 701.5 1,486.9 38.6 (2,227.0 ) 534.7 Additional paid-in-capital 51.2 — — — — 51.2 Retained earnings (deficit) 129.6 (333.5 ) (132.1 ) (58.4 ) 524.0 129.6 Accumulated other comprehensive (loss) income (76.2 ) (16.7 ) 30.8 9.0 (23.1 ) (76.2 ) Total Cott Corporation equity 639.3 351.3 1,385.6 (10.8 ) (1,726.1 ) 639.3 Non-controlling interests — — — 6.6 — 6.6 Total equity 639.3 351.3 1,385.6 (4.2 ) (1,726.1 ) 645.9 Total liabilities and equity $ 688.4 $ 1,866.2 $ 3,216.5 $ 33.8 $ (2,917.6 ) $ 2,887.3 Consolidating Balance Sheet As of January 3, 2015 (in millions of U.S. dollars) Cott Cott Cott Cott Guarantor Non-Guarantor Elimination Corporation Beverages Inc. Subsidiaries Subsidiaries Entries Consolidated ASSETS Current assets Cash & cash equivalents $ 6.2 $ 8.6 $ 64.0 $ 7.4 $ — $ 86.2 Accounts receivable, net of allowance 16.2 130.4 333.8 12.2 (186.9 ) 305.7 Income taxes recoverable — 0.6 0.6 0.4 — 1.6 Inventories 12.4 72.5 172.0 5.5 — 262.4 Prepaid expenses and other assets 2.3 33.9 11.0 0.4 — 47.6 Total current assets 37.1 246.0 581.4 25.9 (186.9 ) 703.5 Property, plant & equipment, net 38.2 178.4 640.1 7.8 — 864.5 Goodwill 23.4 4.5 715.7 — — 743.6 Intangibles and other assets, net 0.7 81.6 669.0 6.7 — 758.0 Deferred income taxes 3.4 36.1 — — (36.1 ) 3.4 Other tax receivable 0.1 0.1 — — — 0.2 Due from affiliates 183.8 564.5 3.0 0.1 (751.4 ) — Investments in subsidiaries 436.3 623.5 349.6 — (1,409.4 ) — Total assets $ 723.0 $ 1,734.7 $ 2,958.8 $ 40.5 $ (2,383.8 ) $ 3,073.2 LIABILITIES, PREFERRED SHARES AND EQUITY Current liabilities Short-term borrowings $ — $ 229.0 $ — $ — $ — $ 229.0 Current maturities of long-term debt 0.1 2.5 0.5 0.9 — 4.0 Accounts payable and accrued liabilities 30.4 212.4 356.0 8.1 (186.9 ) 420.0 Total current liabilities 30.5 443.9 356.5 9.0 (186.9 ) 653.0 Long-term debt — 1,133.4 407.3 0.6 — 1,541.3 Deferred income taxes — — 145.5 — (36.1 ) 109.4 Other long-term liabilities 0.4 5.8 64.3 1.3 — 71.8 Due to affiliates 1.3 1.7 715.5 32.9 (751.4 ) — Total liabilities 32.2 1,584.8 1,689.1 43.8 (974.4 ) 2,375.5 Convertible preferred shares 116.1 — — — — 116.1 Non-convertible preferred shares 32.7 — — — — 32.7 Equity Common shares, no par 388.3 525.7 1,595.8 39.7 (2,161.2 ) 388.3 Additional paid-in-capital 46.6 — — — — 46.6 Retained earnings (deficit) 158.1 (367.2 ) (330.1 ) (55.1 ) 752.4 158.1 Accumulated other comprehensive (loss) income (51.0 ) (8.6 ) 4.0 5.2 (0.6 ) (51.0 ) Total Cott Corporation equity 542.0 149.9 1,269.7 (10.2 ) (1,409.4 ) 542.0 Non-controlling interests — — — 6.9 — 6.9 Total equity 542.0 149.9 1,269.7 (3.3 ) (1,409.4 ) 548.9 Total liabilities, preferred shares and equity $ 723.0 $ 1,734.7 $ 2,958.8 $ 40.5 $ (2,383.8 ) $ 3,073.2
Condensed Consolidating Statement of Cash Flows	Condensed Consolidating Statement of Cash Flows For the year ended January 2, 2016 (in millions of U.S. dollars) Cott Cott Cott Cott Guarantor Non-Guarantor Elimination Corporation Beverages Inc. Subsidiaries Subsidiaries Entries Consolidated Net cash provided by operating activities 56.2 127.4 106.5 17.3 (52.8 ) 254.6 Investing Activities Acquisition, net of cash received — — (24.0 ) — — (24.0 ) Additions to property, plant & equipment (2.0 ) (22.3 ) (85.2 ) (1.3 ) — (110.8 ) Additions to intangibles and other assets — (1.5 ) (3.1 ) — — (4.6 ) Proceeds from sale of property, plant & equipment and sale-leaseback — 16.0 24.9 — — 40.9 Other investing activities — — (1.2 ) — — (1.2 ) Net cash used in investing activities (2.0 ) (7.8 ) (88.6 ) (1.3 ) — (99.7 ) Financing Activities Payments of long-term debt (0.1 ) (2.6 ) (0.3 ) (0.7 ) — (3.7 ) Borrowings under ABL — 950.2 44.3 — — 994.5 Payments under ABL — (1,057.3 ) (44.5 ) — — (1,101.8 ) Distributions to non-controlling interests — — — (8.5 ) — (8.5 ) Issuance of common shares 143.1 — — — — 143.1 Financing fees — (0.6 ) — — — (0.6 ) Preferred shares repurchased and cancelled (148.8 ) — — — — (148.8 ) Common shares repurchased and cancelled (0.8 ) — — — — (0.8 ) Dividends to common and preferred shareholders (31.0 ) — — — — (31.0 ) Payment of deferred consideration for acquisitions — — (2.5 ) — — (2.5 ) Intercompany dividends — (16.9 ) (27.1 ) (8.8 ) 52.8 — Net cash used in financing activities (37.6 ) (127.2 ) (30.1 ) (18.0 ) 52.8 (160.1 ) Effect of exchange rate changes on cash (2.0 ) — (1.6 ) (0.3 ) — (3.9 ) Net increase (decrease) in cash & cash equivalents 14.6 (7.6 ) (13.8 ) (2.3 ) — (9.1 ) Cash & cash equivalents, beginning of period 6.2 8.6 64.0 7.4 — 86.2 Cash & cash equivalents, end of period $ 20.8 $ 1.0 $ 50.2 $ 5.1 $ — $ 77.1 Condensed Consolidating Statement of Cash Flows For the year ended January 3, 2015 (in millions of U.S. dollars) Cott Cott Cott Cott Guarantor Non-Guarantor Elimination Corporation Beverages Inc. Subsidiaries Subsidiaries Entries Consolidated Net cash provided by (used in) operating activities 42.0 (29.2 ) 112.9 21.5 (90.5 ) 56.7 Investing Activities Acquisition, net of cash received — (798.5 ) — — — (798.5 ) Additions to property, plant & equipment (1.9 ) (27.1 ) (16.9 ) (0.8 ) — (46.7 ) Additions to intangibles and other assets — (6.9 ) — — — (6.9 ) Proceeds from sale of property, plant & equipment — 1.7 — 0.1 — 1.8 Net cash used in investing activities (1.9 ) (830.8 ) (16.9 ) (0.7 ) — (850.3 ) Financing Activities Payments of long-term debt (0.1 ) (392.0 ) (0.4 ) (1.1 ) — (393.6 ) Issue of long-term debt — 1,150.0 — — — 1,150.0 Borrowings under ABL — 959.0 — — — 959.0 Payments under ABL — (746.2 ) (33.4 ) — — (779.6 ) Distributions to non-controlling interests — — — (8.5 ) — (8.5 ) Financing fees — (24.0 ) — — — (24.0 ) Common shares repurchased and cancelled (12.1 ) — — — — (12.1 ) Dividends to common and preferred shareholders (22.8 ) — — — — (22.8 ) Payment of deferred consideration for acquisitions — (32.4 ) — — — (32.4 ) Intercompany financing transactions — (28.8 ) 28.8 — — — Other financing activities — (0.3 ) — — — (0.3 ) Intercompany dividends — (17.8 ) (63.8 ) (8.9 ) 90.5 — Net cash (used in) provided by financing activities (35.0 ) 867.5 (68.8 ) (18.5 ) 90.5 835.7 Effect of exchange rate changes on cash (0.4 ) — (2.3 ) (0.4 ) — (3.1 ) Net increase in cash & cash equivalents 4.7 7.5 24.9 1.9 — 39.0 Cash & cash equivalents, beginning of period 1.5 1.1 39.1 5.5 — 47.2 Cash & cash equivalents, end of period $ 6.2 $ 8.6 $ 64.0 $ 7.4 $ — $ 86.2 Condensed Consolidating Statement of Cash Flows For the year ended December 28, 2013 (in millions of U.S. dollars) Cott Cott Cott Cott Guarantor Non-Guarantor Elimination Corporation Beverages Inc. Subsidiaries Subsidiaries Entries Consolidated Net cash provided by (used in) operating activities 5.5 194.0 (25.8 ) 15.2 (34.0 ) 154.9 Investing Activities Acquisition, net of cash received — (4.7 ) (6.5 ) — — (11.2 ) Additions to property, plant & equipment (6.8 ) (34.8 ) (12.4 ) (1.3 ) — (55.3 ) Additions to intangibles and other assets — (5.9 ) — — — (5.9 ) Proceeds from sale of property, plant & equipment — — — 0.2 — 0.2 Proceeds from insurance recoveries — 0.6 — — — 0.6 Net cash used in investing activities (6.8 ) (44.8 ) (18.9 ) (1.1 ) — (71.6 ) Financing Activities Payments of long-term debt (0.1 ) (201.1 ) (18.8 ) (0.8 ) — (220.8 ) Borrowings under ABL — 89.0 42.9 — — 131.9 Payments under ABL — (72.9 ) (9.2 ) — — (82.1 ) Distributions to non-controlling interests — — — (6.6 ) — (6.6 ) Financing fees (0.1 ) (0.6 ) (0.1 ) — — (0.8 ) Common shares repurchased and cancelled (13.0 ) — — — — (13.0 ) Dividends to common shareholders (21.9 ) — — — — (21.9 ) Intercompany dividends — — (27.1 ) (6.9 ) 34.0 — Net cash used in financing activities (35.1 ) (185.6 ) (12.3 ) (14.3 ) 34.0 (213.3 ) Effect of exchange rate changes on cash (1.9 ) — (0.3 ) — — (2.2 ) Net decrease in cash & cash equivalents (38.3 ) (36.4 ) (57.3 ) (0.2 ) — (132.2 ) Cash & cash equivalents, beginning of period 39.8 37.5 96.4 5.7 — 179.4 Cash & cash equivalents, end of period $ 1.5 $ 1.1 $ 39.1 $ 5.5 $ — $ 47.2

Description of Business - Addit

Description of Business - Additional Information (Detail) - Direct-to-Consumer Products [Member]	12 Months Ended
	Jan. 02, 2016RouteVehicleCustomer
Business And Basis Of Presentation [Line Items]
Number of routes | Route	2,000
Number of Vehicles | Vehicle	2,000
Minimum [Member]
Business And Basis Of Presentation [Line Items]
Number of customers | Customer	1,500,000
Commercial [Member]
Business And Basis Of Presentation [Line Items]
Percentage of Customer	60.00%
Residential [Member]
Business And Basis Of Presentation [Line Items]
Percentage of Customer	40.00%

Summary of Significant Accoun60

Summary of Significant Accounting Policies - Additional Information (Detail)	Jan. 03, 2015USD ($)	Dec. 31, 2014Segment	Jan. 02, 2016USD ($)	Oct. 03, 2015USD ($)	Jul. 04, 2015USD ($)	Apr. 04, 2015USD ($)	Jan. 03, 2015USD ($)	Sep. 27, 2014USD ($)	Jun. 28, 2014USD ($)	Mar. 29, 2014USD ($)	Jan. 02, 2016USD ($)Segment	Jan. 03, 2015USD ($)	Dec. 28, 2013USD ($)	May. 31, 2015USD ($)	Jun. 29, 2013USD ($)
Significant Accounting Policies [Line Items]
Additional Revenue	$ 29,100,000
Additional Operating income	1,100,000		$ 18,000,000	$ 28,600,000	$ 46,100,000	$ 6,700,000	$ (33,600,000)	$ 18,800,000	$ 26,200,000	$ 4,300,000	$ 99,400,000	$ 15,700,000	$ 88,200,000
Number of reporting segments | Segment		4									4
Vesting period of share-based compensation awards, in years											3 years
Estimated forfeitures included in the calculation of share-based compensation											0.00%	0.00%	0.00%
Goodwill	743,600,000		759,600,000				743,600,000				$ 759,600,000	$ 743,600,000	$ 139,200,000
Intangible assets subject to amortization and other assets, net of accumulated amortization			483,600,000								483,600,000
Intangible assets subject to amortization, net of accumulated amortization	509,800,000		456,000,000				509,800,000				456,000,000	509,800,000
Intangible assets subject to amortization, net of accumulated amortization	20,100,000		27,600,000				20,100,000				27,600,000	20,100,000
Intangible assets impairment											0	0	0
Acquired rights	228,100,000		228,100,000				228,100,000				228,100,000	228,100,000
Impairment of long-lived assets											0	1,000,000	0
Losses on disposal of property, plant and equipment			4,200,000	$ 1,100,000	$ 200,000	$ 1,400,000	1,300,000	$ 400,000	$ (100,000)	$ 100,000	6,900,000	1,700,000	1,800,000
Reclassification noncurrent deferred tax assets due to change in accounting guidance	3,400,000		7,600,000				3,400,000				7,600,000	3,400,000
Reclassification of noncurrent deferred tax liabilities due to change in accounting guidance	109,400,000		76,500,000				109,400,000				76,500,000	109,400,000
Reclassification of accounts payable and accrued liabilities due to change in accounting guidance	420,000,000		437,600,000				420,000,000				437,600,000	420,000,000
Reclassification of prepaid expenses and other current assets due to change in accounting guidance	47,600,000		17,200,000				47,600,000				17,200,000	47,600,000
Adjustments for New Accounting Pronouncement [Member]
Significant Accounting Policies [Line Items]
Debt issuance costs reclassified to "Long-term debt"												23,700,000
Cott North America [Member]
Significant Accounting Policies [Line Items]
Goodwill			120,000,000								$ 120,000,000
Percentage of fair value exceeding carrying value of reporting units				102.00%
Weighted-average terminal growth rate											1.00%
Customer Relationships [Member]
Significant Accounting Policies [Line Items]
Intangible assets subject to amortization, net of accumulated amortization	471,600,000		422,900,000				471,600,000				$ 422,900,000	471,600,000
Information Technology [Member]
Significant Accounting Policies [Line Items]
Intangible assets subject to amortization, net of accumulated amortization	27,600,000		24,900,000				27,600,000				24,900,000	27,600,000
Trademarks [Member]
Significant Accounting Policies [Line Items]
Intangible assets subject to amortization, net of accumulated amortization	6,600,000		4,900,000				6,600,000				$ 4,900,000	6,600,000
Minimum [Member]
Significant Accounting Policies [Line Items]
Discount rate											8.00%
Maximum [Member]
Significant Accounting Policies [Line Items]
Discount rate											11.00%
Adjustments for New Accounting Pronouncement [Member]
Significant Accounting Policies [Line Items]
Reclassification noncurrent deferred tax assets due to change in accounting guidance	900,000						900,000					900,000
Reclassification of noncurrent deferred tax liabilities due to change in accounting guidance	10,500,000						10,500,000					10,500,000
Reclassification of accounts payable and accrued liabilities due to change in accounting guidance	300,000						300,000					300,000
Reclassification of prepaid expenses and other current assets due to change in accounting guidance	11,700,000						11,700,000					11,700,000
Deposits [Member]
Significant Accounting Policies [Line Items]
Intangible assets subject to amortization, net of accumulated amortization	7,800,000		9,900,000				7,800,000				$ 9,900,000	7,800,000
DSS Group Inc [Member]
Significant Accounting Policies [Line Items]
Advertising costs											$ 18,000,000	400,000
Description of customer deposits											The Company generally collects deposits on three- and five-gallon bottles used by its DSS customers.
Goodwill	$ 556,900,000		579,100,000				$ 556,900,000				$ 579,100,000	556,900,000
Percentage of fair value exceeding carrying value of reporting units				152.00%
Weighted-average terminal growth rate											2.50%
Calypso [Member]
Significant Accounting Policies [Line Items]
Goodwill			7,900,000								$ 7,900,000
Percentage of fair value exceeding carrying value of reporting units				19.00%
Impairment charges				$ 0							0
Aimia Foods Holdings Limited [Member]
Significant Accounting Policies [Line Items]
Goodwill			48,100,000								$ 48,100,000
Percentage of fair value exceeding carrying value of reporting units				44.00%
Weighted-average terminal growth rate											2.00%
RCI [Member]
Significant Accounting Policies [Line Items]
Goodwill			4,500,000								$ 4,500,000
Percentage of fair value exceeding carrying value of reporting units				478.00%
Weighted-average terminal growth rate											2.00%
Calypso [Member]
Significant Accounting Policies [Line Items]
Goodwill															$ 8,500,000
Acquisition Date											2013-06
Calypso [Member] | Customer Relationships [Member]
Significant Accounting Policies [Line Items]
Acquired customer relationships													$ 10,700,000
Aimia Foods Holdings Limited [Member]
Significant Accounting Policies [Line Items]
Goodwill														$ 54,500,000
Acquisition Date											May 30, 2014
Aimia Foods Holdings Limited [Member] | Customer Relationships [Member]
Significant Accounting Policies [Line Items]
Acquired customer relationships												76,500,000
DSS Group Inc [Member]
Significant Accounting Policies [Line Items]
Goodwill			$ 574,400,000								$ 574,400,000
DSS Group Inc [Member] | Customer Relationships [Member]
Significant Accounting Policies [Line Items]
Acquired customer relationships												$ 219,800,000

Summary of Significant Accoun61

Summary of Significant Accounting Policies - Impact of the Reclassification to Selling, General and Administrative Expenses from Cost of Sales as Presented in the Consolidated Statement of Operations (Detail) - USD ($) $ in Millions	Jan. 03, 2015	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
Decrease to cost of sales		$ (4.8)	$ (0.2)
Decrease to SG&A expenses		$ (0.2)	(0.1)
Increase to property, plant and equipment, net	$ 8.9
Reclassification [Member]
Decrease to cost of sales				$ (22.7)
Increase to SG&A expenses				22.7
Decrease to SG&A expenses			(41.3)	(3.1)
Increase to acquisition and integration expenses			$ 41.3	$ 3.1
Decrease to inventories	(8.9)
Increase to property, plant and equipment, net	$ 8.9

Summary of Significant Accoun62

Summary of Significant Accounting Policies - Schedule of Goodwill by Segment (Detail) - USD ($) $ in Millions	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015
Goodwill [Line Items]
Balance at beginning of year	$ 743.6	$ 139.2
Goodwill acquired during the year	4.7	611.4
Adjustments	17.5
Foreign exchange	(6.2)	(7)
Balance at end of year	759.6	743.6
North America [Member]
Goodwill [Line Items]
Balance at beginning of year	123.7	125.9
Foreign exchange	(3.7)	(2.2)
Balance at end of year	120	123.7
United Kingdom [Member]
Goodwill [Line Items]
Balance at beginning of year	58.5	8.8
Goodwill acquired during the year		54.5
Foreign exchange	(2.5)	(4.8)
Balance at end of year	56	58.5
DSS Group Inc [Member]
Goodwill [Line Items]
Balance at beginning of year	556.9
Goodwill acquired during the year	4.7	556.9
Adjustments	17.5
Balance at end of year	579.1	556.9
All Other [Member]
Goodwill [Line Items]
Balance at beginning of year	4.5	4.5
Balance at end of year	$ 4.5	$ 4.5

Acquisitions (HOD Water Busines

Acquisitions (HOD Water Business Acquisitions) - Additional Information (Detail) - HOD Water Business Acquisitions [Member] $ in Millions	12 Months Ended
	Jan. 02, 2016USD ($)Business
Business Acquisition [Line Items]
Number of business acquired | Business	9
Business acquisitions, aggregate cash purchase price | $	$ 12.6

Acquisitions (DSS Acquisition)

Acquisitions (DSS Acquisition) - Additional Information (Detail) - USD ($) $ in Millions	Dec. 12, 2014	Jul. 31, 2015	Dec. 12, 2014	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
Business Acquisition [Line Items]
Business acquisition incremental borrowings				$ 994.5	$ 959	$ 131.9
Senior notes issued				1,671.4	1,798
ABL Facility [Member]
Business Acquisition [Line Items]
Senior notes issued				122	229
DSS Group Inc [Member]
Business Acquisition [Line Items]
Aggregate consideration	$ 1,246		$ 952.5
Payments made to former shareholders of DSS		$ 11.4
Purchase price consideration				952.5
Acquisition related costs					35.9
Financing fees					$ 0.4
DSS Group Inc [Member] | Scenario, Adjustment [Member]
Business Acquisition [Line Items]
Balance sheet classification errors previously identified and corrected				$ 6.2
DSS Group Inc [Member] | Convertible Preferred Shares [Member]
Business Acquisition [Line Items]
Aggregate value of issuance of preferred shares	116.1		116.1
DSS Group Inc [Member] | Non-convertible Preferred Shares [Member]
Business Acquisition [Line Items]
Aggregate value of issuance of preferred shares	32.7		32.7
DSS Group Inc [Member] | ABL Facility [Member]
Business Acquisition [Line Items]
Business acquisition incremental borrowings	180
DSS Group Inc [Member] | 2020 Senior Notes [Member]
Business Acquisition [Line Items]
Senior notes issued	$ 625		$ 625
Interest rate on notes	6.75%		6.75%
Debt instrument maturity date	Jan. 1, 2020
DSS Group Inc [Member] | 2021 DSS Senior Notes [Member]
Business Acquisition [Line Items]
Senior notes issued	$ 350		$ 350
Debt instrument maturity period	2,021

Acquisitions (DSS Acquisition65

Acquisitions (DSS Acquisition) - Business Combination Transfer Consideration (Detail) - DSS Group Inc [Member] - USD ($) $ in Millions	Dec. 12, 2014	Dec. 12, 2014
Business Acquisition [Line Items]
Cash paid to sellers		$ 449.7
Working capital adjustment		11.4
Cash paid on behalf of sellers for sellers expenses		25.3
Cash paid to retire term loan on behalf of sellers		317.3
Total consideration	$ 1,246	952.5
Convertible Preferred Shares [Member]
Business Acquisition [Line Items]
Preferred Shares	116.1	116.1
Non-convertible Preferred Shares [Member]
Business Acquisition [Line Items]
Preferred Shares	$ 32.7	$ 32.7

Acquisitions (DSS Acquisition66

Acquisitions (DSS Acquisition) - Allocation of Purchase Price to Fair Value of Assets Acquired and Liabilities Assumed (Detail) - USD ($) $ in Millions	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
Business Acquisition [Line Items]
Goodwill	$ 759.6	$ 743.6	$ 139.2
DSS Group Inc [Member]
Business Acquisition [Line Items]
Cash and cash equivalents	74.5
Accounts receivable	102.6
Inventories	46.4
Prepaid expenses and other current assets	8.8
Deferred income taxes	3.7
Property, plant & equipment	390
Goodwill	574.4
Intangibles and other assets	434
Accounts payable and accrued liabilities	(118.5)
Long-term debt	(406)
Deferred income tax liabilities	(127.9)
Other long-term liabilities	(29.5)
Total	$ 952.5
Scenario, Previously Reported [Member] | DSS Group Inc [Member]
Business Acquisition [Line Items]
Cash and cash equivalents		74.5
Accounts receivable		103.4
Inventories		46.8
Prepaid expenses and other current assets		8.8
Deferred income taxes		2.8
Property, plant & equipment		403.3
Goodwill		556.9
Intangibles and other assets		417.2
Accounts payable and accrued liabilities		(110.2)
Long-term debt		(406)
Deferred income tax liabilities		(129.1)
Other long-term liabilities		(27.3)
Total		941.1
Scenario, Adjustment [Member] | DSS Group Inc [Member]
Business Acquisition [Line Items]
Accounts receivable		(0.8)
Inventories		(0.4)
Deferred income taxes		0.9
Property, plant & equipment		(13.3)
Goodwill		17.5
Intangibles and other assets		16.8
Accounts payable and accrued liabilities		(8.3)
Deferred income tax liabilities		1.2
Other long-term liabilities		(2.2)
Total		$ 11.4

Acquisitions (DSS Acquisition67

Acquisitions (DSS Acquisition) - Allocation of Purchase Price to Fair Value of Assets Acquired and Liabilities Assumed (Parenthetical) (Detail) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Jan. 02, 2016	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
Business Acquisition [Line Items]
Increase to deferred income tax liabilities		$ 30.4	$ 65.8	$ (0.5)
Decrease to cost of sales	$ 4.8		0.2
Decrease to SG&A expenses	0.2		0.1
DSS Group Inc [Member]
Business Acquisition [Line Items]
property, plant and equipment decrease	22.7
Increase to intangibles and other assets	16.8
Increase to deferred income tax liabilities	5
Increase to goodwill	10.9
Decrease to cost of sales	4.8		0.2
Decrease to SG&A expenses	0.2		0.1
Decrease in income tax benefit	$ 1.9		$ 0.1

Acquisitions - Unaudited Pro Fo

Acquisitions - Unaudited Pro Forma Financial Information (Detail) - USD ($) $ / shares in Units, $ in Millions	1 Months Ended	7 Months Ended	12 Months Ended
	Jan. 03, 2015	Jan. 03, 2015	Jan. 03, 2015	Dec. 28, 2013
Business Acquisition [Line Items]
Revenue			$ 3,099.1	$ 3,141.1
Net income (loss)			$ (8.1)	$ (102)
Net loss per common share attributed to Cott Corporation, diluted			$ (0.08)	$ (1.08)
DSS Group Inc [Member]
Business Acquisition [Line Items]
Revenue	$ 28.7
Net income (loss)	$ (2.8)
Aimia Foods Holdings Limited [Member]
Business Acquisition [Line Items]
Revenue		$ 62.3
Net income (loss)		$ 2.3

Acquisitions (Aimia Acquisition

Acquisitions (Aimia Acquisition) - Additional Information (Detail) - Aimia Foods Holdings Limited [Member] £ in Millions, $ in Millions	Sep. 30, 2014USD ($)	Sep. 30, 2014GBP (£)	Sep. 30, 2014USD ($)	Sep. 30, 2014GBP (£)	May. 31, 2014USD ($)	May. 31, 2014GBP (£)	Jan. 02, 2016USD ($)	Jan. 02, 2016GBP (£)	Jul. 04, 2015USD ($)	Jul. 04, 2015GBP (£)	Jan. 02, 2016USD ($)	May. 31, 2014GBP (£)
Business Acquisition [Line Items]
Acquisition Date											May 30, 2014
Percentage of share capital acquired					100.00%							100.00%
Contingent consideration maximum payable amount					$ 23.6							£ 16
Aggregate purchase price					87.6	£ 52.1
Deferred consideration	$ 33.5	£ 19.9	$ 33.5	£ 19.9	33.5
Fair Value of Contingent Consideration					$ 17.9		$ 15.6				$ 15.6	10.6
Change in fair value of contingent consideration							0.2	£ 0.1	$ 0.6	£ 0.4
Acquisition related costs											2.2
Income Approach Valuation Technique [Member]
Business Acquisition [Line Items]
Fair Value of Contingent Consideration							$ 15.6				$ 15.6	£ 10.6

Acquisitions (Aimia Acquisiti70

Acquisitions (Aimia Acquisition) - Business Combination Transfer Consideration (Detail) - Aimia Foods Holdings Limited [Member] £ in Millions, $ in Millions	Sep. 30, 2014USD ($)	Sep. 30, 2014GBP (£)	Sep. 30, 2014USD ($)	Sep. 30, 2014GBP (£)	May. 31, 2014USD ($)	Jan. 02, 2016USD ($)	May. 31, 2014GBP (£)
Business Acquisition [Line Items]
Cash paid to sellers					$ 80.4
Deferred consideration	$ 33.5	£ 19.9	$ 33.5	£ 19.9	33.5
Contingent consideration					17.9	$ 15.6	£ 10.6
Working capital payment					7.2
Total consideration					$ 139

Acquisitions (Aimia Acquisiti71

Acquisitions (Aimia Acquisition) - Allocation of Purchase Price to Fair Value of Assets Acquired and Liabilities Assumed (Detail) - USD ($) $ in Millions	Jan. 02, 2016	May. 31, 2015	Jan. 03, 2015	Dec. 28, 2013
Business Acquisition [Line Items]
Goodwill	$ 759.6		$ 743.6	$ 139.2
Aimia Foods Holdings Limited [Member]
Business Acquisition [Line Items]
Cash		$ 9.5
Accounts receivable		11
Inventories		9.6
Prepaid expenses and other assets		1.9
Property, plant & equipment		10.9
Goodwill		54.5
Intangibles and other assets		86.2
Accounts payable and accrued liabilities		(27.4)
Deferred tax liabilities		(17.2)
Total		$ 139

Acquisitions (Calypso Soft Drin

Acquisitions (Calypso Soft Drinks Acquisition) - Additional Information (Detail) - USD ($) $ in Millions	1 Months Ended	6 Months Ended	12 Months Ended
	Jun. 29, 2013	Jun. 29, 2013	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
Business Acquisition [Line Items]
Payment of outstanding debt			$ 3.7	$ 393.6	$ 220.8
Calypso [Member]
Business Acquisition [Line Items]
Ownership percentage	100.00%	100.00%
Aggregate purchase price		$ 12.1
Cash paid at closing		7
Deferred consideration		5.1
Payment of outstanding debt		18.5
Acquisition related costs					$ 1.7
Calypso [Member] | First Anniversary [Member]
Business Acquisition [Line Items]
Deferred consideration	$ 2.3	2.3
Calypso [Member] | Second Anniversary [Member]
Business Acquisition [Line Items]
Deferred consideration	$ 2.5	$ 2.5

Acquisitions (Calypso Soft Dr73

Acquisitions (Calypso Soft Drinks Acquisition) - Business Combination Transfer Consideration (Detail) - Calypso [Member] $ in Millions	6 Months Ended
	Jun. 29, 2013USD ($)
Business Acquisition [Line Items]
Cash paid to sellers	$ 7
Deferred consideration	5.1
Total consideration	$ 12.1

Acquisitions (Calypso Soft Dr74

Acquisitions (Calypso Soft Drinks Acquisition) - Business Combination Transfer Consideration (Parenthetical) (Detail) $ in Millions	6 Months Ended
	Jun. 29, 2013USD ($)
Calypso [Member]
Business Acquisition [Line Items]
Deferred consideration	$ 5.3

Acquisitions (Calypso Soft Dr75

Acquisitions (Calypso Soft Drinks Acquisition) - Allocation of Purchase Price to Fair Value of Assets Acquired and Liabilities Assumed with Calypso Soft Drinks Acquisition (Detail) - USD ($) $ in Millions	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013	Jun. 29, 2013
Business Acquisition [Line Items]
Goodwill	$ 759.6	$ 743.6	$ 139.2
Calypso [Member]
Business Acquisition [Line Items]
Cash				$ 0.5
Accounts receivable				15.9
Inventory				8.1
Prepaid expenses and other assets				0.6
Property, plant and equipment				7.9
Goodwill				8.5
Intangibles and other assets				15
Accounts payable and accrued liabilities				(15)
Shareholder loans				(1.6)
Deferred tax liabilities				(3.4)
Other long-term liabilities				(25.2)
Total				$ 12.1

Acquisition - Components of Ide

Acquisition - Components of Identified Intangible Assets and Estimated Weighted Average Useful Lives (Detail) - USD ($) $ in Millions	12 Months Ended
	Jan. 03, 2015	Dec. 28, 2013	Jan. 02, 2016	May. 31, 2015	Jun. 29, 2013
DSS Group Inc [Member]
Business Acquisition [Line Items]
Estimated Fair Market Value			$ 434
Estimated Fair Market Value			$ 952.5
DSS Group Inc [Member] | Income Approach Valuation Technique [Member] | Estimate of Fair Value, Fair Value Disclosure [Member]
Business Acquisition [Line Items]
Estimated Fair Market Value	$ 409
DSS Group Inc [Member] | Trademarks and Trade Names [Member]
Business Acquisition [Line Items]
Estimated Useful Life	0 years
DSS Group Inc [Member] | Trademarks and Trade Names [Member] | Income Approach Valuation Technique [Member] | Estimate of Fair Value, Fair Value Disclosure [Member]
Business Acquisition [Line Items]
Estimated Fair Market Value	$ 183.1
DSS Group Inc [Member] | Customer Relationships [Member]
Business Acquisition [Line Items]
Estimated Useful Life	16 years
DSS Group Inc [Member] | Customer Relationships [Member] | Income Approach Valuation Technique [Member] | Estimate of Fair Value, Fair Value Disclosure [Member]
Business Acquisition [Line Items]
Estimated Fair Market Value	$ 219.8
DSS Group Inc [Member] | Non-Competition Agreements [Member]
Business Acquisition [Line Items]
Estimated Useful Life	5 years
DSS Group Inc [Member] | Non-Competition Agreements [Member] | Income Approach Valuation Technique [Member] | Estimate of Fair Value, Fair Value Disclosure [Member]
Business Acquisition [Line Items]
Estimated Fair Market Value	$ 0.4
DSS Group Inc [Member] | Software [Member]
Business Acquisition [Line Items]
Estimated Useful Life	3 years
DSS Group Inc [Member] | Software [Member] | Income Approach Valuation Technique [Member] | Estimate of Fair Value, Fair Value Disclosure [Member]
Business Acquisition [Line Items]
Estimated Fair Market Value	$ 5.7
Aimia Foods Holdings Limited [Member]
Business Acquisition [Line Items]
Estimated Fair Market Value				$ 86.2
Estimated Fair Market Value				$ 139
Aimia Foods Holdings Limited [Member] | Income Approach Valuation Technique [Member] | Estimate of Fair Value, Fair Value Disclosure [Member]
Business Acquisition [Line Items]
Estimated Fair Market Value	$ 80.9
Aimia Foods Holdings Limited [Member] | Customer Relationships [Member]
Business Acquisition [Line Items]
Estimated Useful Life	15 years
Aimia Foods Holdings Limited [Member] | Customer Relationships [Member] | Income Approach Valuation Technique [Member] | Estimate of Fair Value, Fair Value Disclosure [Member]
Business Acquisition [Line Items]
Estimated Fair Market Value	$ 76.5
Aimia Foods Holdings Limited [Member] | Non-Competition Agreements [Member]
Business Acquisition [Line Items]
Estimated Useful Life	5 years
Aimia Foods Holdings Limited [Member] | Non-Competition Agreements [Member] | Income Approach Valuation Technique [Member] | Estimate of Fair Value, Fair Value Disclosure [Member]
Business Acquisition [Line Items]
Estimated Fair Market Value	$ 2.9
Aimia Foods Holdings Limited [Member] | Trademarks and Trade Names [Member]
Business Acquisition [Line Items]
Estimated Useful Life	20 years
Aimia Foods Holdings Limited [Member] | Trademarks and Trade Names [Member] | Income Approach Valuation Technique [Member] | Estimate of Fair Value, Fair Value Disclosure [Member]
Business Acquisition [Line Items]
Estimated Fair Market Value	$ 1.5
Calypso [Member]
Business Acquisition [Line Items]
Estimated Fair Market Value					$ 15
Estimated Fair Market Value					$ 12.1
Calypso [Member] | Income Approach Valuation Technique [Member] | Estimate of Fair Value, Fair Value Disclosure [Member]
Business Acquisition [Line Items]
Estimated Fair Market Value		$ 15
Calypso [Member] | Customer Relationships [Member]
Business Acquisition [Line Items]
Estimated Useful Life		15 years
Calypso [Member] | Customer Relationships [Member] | Income Approach Valuation Technique [Member] | Estimate of Fair Value, Fair Value Disclosure [Member]
Business Acquisition [Line Items]
Estimated Fair Market Value		$ 10.7
Calypso [Member] | Non-Competition Agreements [Member]
Business Acquisition [Line Items]
Estimated Useful Life		5 years
Calypso [Member] | Non-Competition Agreements [Member] | Income Approach Valuation Technique [Member] | Estimate of Fair Value, Fair Value Disclosure [Member]
Business Acquisition [Line Items]
Estimated Fair Market Value		$ 1.3
Calypso [Member] | Trademarks and Trade Names [Member]
Business Acquisition [Line Items]
Estimated Useful Life		20 years
Calypso [Member] | Trademarks and Trade Names [Member] | Income Approach Valuation Technique [Member] | Estimate of Fair Value, Fair Value Disclosure [Member]
Business Acquisition [Line Items]
Estimated Fair Market Value		$ 3

Restructuring - Additional Info

Restructuring - Additional Information (Detail)	3 Months Ended			12 Months Ended
	Sep. 27, 2014USD ($)	Jun. 28, 2014USD ($)	Mar. 29, 2014USD ($)Plant	Jan. 02, 2016USD ($)	Jan. 03, 2015USD ($)	Dec. 28, 2013USD ($)
Restructuring Cost and Reserve [Line Items]
Charges related primarily to employee redundancy costs	$ 100,000	$ 100,000	$ 2,200,000		$ 2,400,000	$ 2,000,000
Asset impairment charges	$ (200,000)	$ 300,000	$ 1,600,000		1,700,000	0
Amount owed under restructuring plan					$ 0	$ 0
2014 Restructuring Plan [Member]
Restructuring Cost and Reserve [Line Items]
Number of plants to be closed | Plant			2
Charges related primarily to employee redundancy costs			$ 4,100,000	$ 0
2014 Restructuring Plan [Member] | North America [Member]
Restructuring Cost and Reserve [Line Items]
Number of plants to be closed | Plant			1
2014 Restructuring Plan [Member] | United Kingdom [Member]
Restructuring Cost and Reserve [Line Items]
Number of plants to be closed | Plant			1

Restructuring - Summary of Rest

Restructuring - Summary of Restructuring and Asset Impairment Charges (Detail) - USD ($) $ in Millions	3 Months Ended			12 Months Ended
	Sep. 27, 2014	Jun. 28, 2014	Mar. 29, 2014	Jan. 03, 2015	Dec. 28, 2013
Restructuring and Related Activities [Abstract]
Restructuring	$ 0.1	$ 0.1	$ 2.2	$ 2.4	$ 2
Asset impairments	$ (0.2)	$ 0.3	$ 1.6	1.7	0
Restructuring and asset impairment charges (gains)				$ 4.1	$ 2

Restructuring - Summary of Re79

Restructuring - Summary of Restructuring Charges (Detail) - USD ($) $ in Millions	3 Months Ended			12 Months Ended
	Sep. 27, 2014	Jun. 28, 2014	Mar. 29, 2014	Jan. 03, 2015	Dec. 28, 2013
Restructuring Cost and Reserve [Line Items]
Restructuring	$ 0.1	$ 0.1	$ 2.2	$ 2.4	$ 2
Cott North America [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring				2.3	1
Cott United Kingdom [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring				$ 0.1	0.7
All Other [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring					$ 0.3

Restructuring - Summary of Asse

Restructuring - Summary of Asset Impairment Charges (Detail) - USD ($) $ in Millions	3 Months Ended			12 Months Ended
	Sep. 27, 2014	Jun. 28, 2014	Mar. 29, 2014	Jan. 03, 2015	Dec. 28, 2013
Restructuring Cost and Reserve [Line Items]
Asset impairments	$ (0.2)	$ 0.3	$ 1.6	$ 1.7	$ 0
Cott North America [Member]
Restructuring Cost and Reserve [Line Items]
Asset impairments				0.9
Cott United Kingdom [Member]
Restructuring Cost and Reserve [Line Items]
Asset impairments				$ 0.8

Other Expense (Income), Net - S

Other Expense (Income), Net - Schedule of Other Expenses and (Income) (Detail) - USD ($) $ in Millions	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
Other Income and Expenses [Abstract]
Foreign exchange (gain) loss	$ (7.8)	$ (0.3)	$ 0.2
Proceeds from legal settlement	(1.4)	(3.5)
Proceeds from insurance recoveries			(0.1)
Bond redemption		20.8	8.7
Write-off of financing fees and discount		4.1	4
Other gain	(0.3)	(0.1)
Total	$ (9.5)	$ 21	$ 12.8

Interest Expense, Net - Schedul

Interest Expense, Net - Schedule of Interest Expense (Detail) - USD ($) $ in Millions	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
Supplemental Income Statement Elements [Abstract]
Interest on long-term debt	$ 100.9	$ 33.2	$ 47.4
Other interest expense, net	10.1	6.5	4.2
Total	$ 111	$ 39.7	$ 51.6

Income Tax (Benefit) Expense -

Income Tax (Benefit) Expense - Income (Loss) Before Income Taxes (Detail) - USD ($) $ in Millions	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
Income Tax Disclosure [Abstract]
Canada	$ 24.2	$ 17.2	$ 30.7
Outside Canada	(26.3)	(62.2)	(6.9)
(Loss) income before income tax (benefit) expense and equity income (loss)	$ (2.1)	$ (45)	$ 23.8

Income Tax (Benefit) Expense 84

Income Tax (Benefit) Expense - Income Tax (Benefit) Expense (Detail) - USD ($) $ in Millions	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
Current
Canada	$ 4		$ (0.3)
Outside Canada	3.7	$ 2.5	(0.4)
Income tax (benefit) expense, current, Total	7.7	2.5	(0.7)
Deferred
Canada	(2.5)	0.3	(0.6)
Outside Canada	(27.9)	(64.2)	3.1
Income tax (benefit) expense, deferred, Total	(30.4)	(63.9)	2.5
Income tax (benefit) expense	$ (22.7)	$ (61.4)	$ 1.8

Income Tax (Benefit) Expense 85

Income Tax (Benefit) Expense - Reconciliation of Income Taxes (Detail) - USD ($) $ in Millions	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
Income Tax Disclosure [Abstract]
Income tax (benefit) expense based on Canadian statutory rates	$ (0.5)	$ (11.5)	$ 5.7
Foreign tax rate differential	(3.7)	(9.3)	(0.6)
Nontaxable interest income	(5.5)	(9.3)	(9.7)
Nontaxable dividend income	(13.8)	(11.2)	(5.4)
Nontaxable capital (gain) loss	(1.4)	1.5
Dividend income	0.9
Changes in enacted tax rates	1.3	(1.4)	(1.5)
Change in valuation allowance	(0.4)	(29.4)	12.5
(Decrease) increase to uncertain tax positions	(0.6)	1.9	0.8
Non-controlling interests	(2.1)	(1.9)	(1.8)
Equity compensation adjustment to net operating loss		2.7
Permanent differences	1.3	1.7	0.4
Contingent consideration goodwill basis adjustments		1	(0.1)
Equity compensation permanent adjustment	0.9	0.6	0.6
Mexico deferred adjustment		2.5
Preferred share costs	0.4
Other items	0.5	0.7	0.9
Income tax (benefit) expense	$ (22.7)	$ (61.4)	$ 1.8

Income Tax (Benefit) Expense 86

Income Tax (Benefit) Expense - Deferred Income Tax Assets and Liabilities (Detail) - USD ($) $ in Millions	Jan. 02, 2016	Jan. 03, 2015
Deferred tax assets
Loss carryforwards	$ 136.9	$ 148.9
Leases	0.3	0.1
Property, plant & equipment	5.5	3.3
Liabilities and reserves	42.1	22.3
Stock options	5.9	3
Inventories	2.2	2.6
Other	5.6	4.4
Deferred tax assets, gross	198.5	184.6
Deferred tax liabilities
Property, plant & equipment	(105.6)	(127.9)
Intangible assets	(146.4)	(146.4)
Other		(0.5)
Deferred tax liabilities	(252)	(274.8)
Valuation allowance	(15.4)	(15.8)
Net deferred tax liability	$ (68.9)	$ (106)

Income Tax (Benefit) Expense 87

Income Tax (Benefit) Expense - Schedule of Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Millions	Jan. 02, 2016	Jan. 03, 2015
Deferred tax assets:
Current	$ 0	$ 0
Long-term	7.6	3.4
Deferred tax liabilities:
Current	0	0
Long-term	(76.5)	(109.4)
Net deferred tax liability	$ (68.9)	$ (106)

Income Tax (Benefit) Expense 88

Income Tax (Benefit) Expense - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013	Dec. 29, 2012
Income Taxes [Line Items]
Increase in equity, estimated	$ 2.8
Retained earnings attributable to foreign subsidiaries	17.9
Repartiated earnings	17.3
Operating loss carry forwards	741.6
Credit carryforwards	3.7
Capital loss carry forwards	3.3
Valuation allowance	15.4	$ 15.8
Realize future income tax benefit due to reversal of the valuation allowance	(0.4)	(29.4)	$ 12.5
Unrecognized tax benefits	11.5	12.5	10.5	$ 9.2
Increase in unrecognized tax benefits	(1)
Favorable impact of effective tax rate	9.8
Decrease in Unrecognized Tax Benefits is Reasonably Possible	0.2
Interest and penalties recovered, unrecognized tax benefits	0	0	$ 0
Interest and penalties recognized as an asset	0.1	$ 0.1
Proposed Scenario [Member]
Income Taxes [Line Items]
Realize future income tax benefit due to reversal of the valuation allowance	15.4
Mexico [Member]
Income Taxes [Line Items]
Operating loss carry forwards	20.1
Valuation allowance	6.6
U.S. Federal [Member]
Income Taxes [Line Items]
Operating loss carry forwards	328
Alternative minimum tax credit carryforward	1.3
Credit carryforwards, other	0.9
State and Local [Member]
Income Taxes [Line Items]
Operating loss carry forwards	333.9
Credit carryforwards	1.5
State and Local [Member] | DSS Group Inc [Member]
Income Taxes [Line Items]
Valuation allowance	8.2
United Kingdom [Member]
Income Taxes [Line Items]
Capital loss carry forwards	3.3
Valuation allowance	$ 0.6
Minimum [Member] | Mexico [Member]
Income Taxes [Line Items]
Operating loss carryforwards, expiration date	2,018
Minimum [Member] | U.S. Federal [Member]
Income Taxes [Line Items]
Operating loss carryforwards, expiration date	2,028
Minimum [Member] | State and Local [Member]
Income Taxes [Line Items]
Operating loss carryforwards, expiration date	2,016
Credit carryforwards, expiration date	2,015
Maximum [Member] | Mexico [Member]
Income Taxes [Line Items]
Operating loss carryforwards, expiration date	2,025
Maximum [Member] | U.S. Federal [Member]
Income Taxes [Line Items]
Operating loss carryforwards, expiration date	2,034
Maximum [Member] | State and Local [Member]
Income Taxes [Line Items]
Operating loss carryforwards, expiration date	2,035
Credit carryforwards, expiration date	2,021

Income Tax (Benefit) Expense 89

Income Tax (Benefit) Expense - Reconciliation of Unrecognized Tax Benefits (Detail) - USD ($) $ in Millions	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
Income Tax Disclosure [Abstract]
Unrecognized tax benefits at beginning of year	$ 12.5	$ 10.5	$ 9.2
Additions based on tax positions taken during a prior period	0.2	0.5	0.2
Reductions based on tax positions taken during a prior period	(0.2)	(0.9)
Settlement on tax positions taken during a prior period	(0.6)	(0.8)	(1.2)
Lapse in statute of limitations	(1.8)
Additions based on tax positions taken during the current period	1.9	3.9	2.4
Foreign exchange	(0.5)	(0.7)	(0.1)
Unrecognized tax benefits at end of year	$ 11.5	$ 12.5	$ 10.5

Share Based Compensation - Addi

Share Based Compensation - Additional Information (Detail) - USD ($)	May. 29, 2015	Mar. 09, 2015	Feb. 18, 2015	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013	Dec. 31, 2015	Jan. 02, 2015	Dec. 27, 2013	Feb. 14, 2013	May. 04, 2010
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share Based compensation award vesting period				3 years
Shares available for future issuance				9,880,672
Income tax benefit recognized related to share-based compensation				$ 2,700,000	$ 1,300,000	$ 1,000,000
Closing price of common stock							$ 10.99	$ 7	$ 8.06
Cash received from exercise of stock options				500,000
Fair value of options that vested				1,500,000	$ 1,300,000	$ 0
Options exercised, shares					0	0
Share-based compensation expense				$ 10,300,000	$ 5,800,000	$ 4,000,000
Performance-Based RSUs [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awarded				320,180	273,906	247,181
Share-based compensation expense				$ 4,900,000	$ 600,000	$ 200,000
Performance-Based RSUs [Member] | DSS Group Inc [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awarded					1,082,348
Equity based awards, vesting description				The Performance-based RSUs vest based upon the achievement of specified level of DSS EBITDA (weighted 60%), revenue (weighted 20%) and "net cooler rental activity" (which is net new cooler rental customers, or total cooler rental customer additions for the year less total cooler rental customers who terminated service in the year) (weighted 20%) over the three-year period ending at the end of fiscal 2017.
Time-Based RSUs [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awarded				213,453	368,125	382,452
Share-based compensation expense				$ 2,400,000	$ 2,800,000	$ 2,200,000
2010 Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum number of shares authorized under plan			20,000,000							12,000,000	4,000,000
Number of shares available for issuance for each share issued										2
Share Based compensation issued and outstanding shares percentage			3.00%
Share Based compensation payment award			$ 500,000
Share Based compensation award vesting period			1 year
Awarded	110,000				111,880	87,190
Share-based compensation expense				$ 1,000,000	$ 800,000	$ 800,000
Stock Option Plan [Member] | Certain Employee [Member] | Exercise Price of $9.22 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options granted, shares				684,000
Options granted, exercise price per share				$ 9.22
Options granted, estimated fair value				$ 4.31
Stock Option Plan [Member] | Certain Employee [Member] | Exercise Price of $8.00 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options granted, shares					441,000
Options granted, exercise price per share					$ 8
Options granted, estimated fair value					$ 3.84
Stock Option Plan [Member] | Certain Employee [Member] | Exercise Price of $9.29 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options granted, shares						392,000
Options granted, exercise price per share						$ 9.29
Options granted, estimated fair value						$ 4.10
Employees Share Purchase Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum number of shares authorized under plan		3,000,000
Share-based compensation expense				$ 100,000
Share based payment award offering price percentage		90.00%
Payroll deduction to purchase share, Minimum		1.00%
Payroll deduction to purchase share, Maximum		15.00%
Common Stock Capital Shares Reserved for Future issuance				2,970,838

Share-Based Compensation - Shar

Share-Based Compensation - Share-based Compensation Expense (Detail) - USD ($) $ in Millions	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	$ 10.3	$ 5.8	$ 4
Employees Share Purchase Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	0.1
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	1.9	1.6	0.8
Performance-Based RSUs [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	4.9	0.6	0.2
Time-Based RSUs [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	2.4	2.8	2.2
Director Share Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	$ 1	$ 0.8	$ 0.8

Share-Based Compensation - Unre

Share-Based Compensation - Unrecognized Share-based Compensation Expense (Detail) $ in Millions	12 Months Ended
	Jan. 02, 2016USD ($)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized share-based compensation expense	$ 12.8
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized share-based compensation expense	$ 2.6
Weighted average years expected to recognize compensation	1 year 9 months 18 days
Performance-Based RSUs [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized share-based compensation expense	$ 7.9
Weighted average years expected to recognize compensation	1 year 10 months 24 days
Time-Based RSUs [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized share-based compensation expense	$ 2.3
Weighted average years expected to recognize compensation	1 year 7 months 6 days

Share Based Compensation - Sche

Share Based Compensation - Schedule of Stock Option Assumptions (Detail)	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Risk-free interest rate	2.00%	2.70%	1.70%
Average expected life (years)	10 years	10 years	10 years
Expected volatility	58.70%	58.50%	32.30%
Expected dividend yield	3.00%	2.90%

Share-Based Compensation - Stoc

Share-Based Compensation - Stock Option Activity (Detail) - USD ($) $ / shares in Units, shares in Thousands	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013	Dec. 29, 2012
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options exercised, Shares		0	0
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Beginning balance, Shares	1,221	830	468
Exercised	$ 637,400
Options granted, Shares	684	441	392
Options exercised, Shares	(113)
Options forfeited or expired, Shares	(35)	(50)	(30)
Ending balance, Shares	1,757	1,221	830	468
Beginning balance, Weighted average exercise price	$ 7.77	$ 8.17	$ 7.13
Exercisable shares, Ending balance	670
Granted, Weighted average exercise price	$ 9.22	8	9.29
Vested or expected to vest at January 2, 2016	1,757
Options exercised, Weighted average exercise price	$ 4.94
Forfeited or expired, Weighted average exercise price	8.56	16.45	6.58
Ending balance, Weighted average exercise price	$ 8.50	$ 7.77	$ 8.17	$ 7.13
Beginning balance, Aggregate intrinsic value	$ 400,700	$ 811,900	$ 788,800
Exercisable at January 2, 2016, Weighted average exercise price	$ 8.10
Vested or expected to vest at January 2, 2016, Weighted average exercise price	$ 8.50
Ending balance, Aggregate intrinsic value	$ 4,373,800	$ 400,700	$ 811,900	$ 788,800
Beginning balance, Weighted average remaining contractual term (years)	8 years	7 years 7 months 6 days	7 years 7 months 6 days	7 years 3 months 18 days
Exercisable at January 2, 2016, Aggregate intrinsic value	$ 1,929,000
Exercisable at January 2, 2016,Weighted average contractual term (Years)	6 years 9 months 18 days
Vested or expected to vest at January 2, 2016, Aggregate intrinsic value	$ 4,373,800
Vested or expected to vest at January 2, 2016, Weighted average contractual term (Years)	8 years

Share Based Compensation - Sc95

Share Based Compensation - Schedule of Stock Option Outstanding (Detail) shares in Thousands	12 Months Ended
	Jan. 02, 2016$ / sharesshares
Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding [Line Items]
Outstanding options, Number of Options | shares	1,757
Options Outstanding ,Remaining Contractual Life	8 years
Options Outstanding ,Weighted Average Exercise Price	$ 8.50
Options Exercisable, Weighted Average Exercise Price	$ 8.10
Options Exercisable, Number of Options | shares	670
Range I [Member]
Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding [Line Items]
Outstanding options, Exercise price	$ 6.58
Outstanding options, Number of Options | shares	294
Options Outstanding ,Remaining Contractual Life	6 years 1 month 6 days
Options Outstanding ,Weighted Average Exercise Price	$ 6.58
Options Exercisable, Weighted Average Exercise Price	$ 6.58
Options Exercisable, Number of Options | shares	294
Range II [Member]
Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding [Line Items]
Outstanding options, Exercise price	$ 8
Outstanding options, Number of Options | shares	421
Options Outstanding ,Remaining Contractual Life	8 years 1 month 6 days
Options Outstanding ,Weighted Average Exercise Price	$ 8
Options Exercisable, Weighted Average Exercise Price	$ 8
Options Exercisable, Number of Options | shares	3
Range III [Member]
Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding [Line Items]
Outstanding options, Exercise price	$ 9
Outstanding options, Number of Options | shares	86
Options Outstanding ,Remaining Contractual Life	9 years 2 months 12 days
Options Outstanding ,Weighted Average Exercise Price	$ 9
Range IV [Member]
Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding [Line Items]
Outstanding options, Exercise price	$ 9.25
Outstanding options, Number of Options | shares	583
Options Outstanding ,Remaining Contractual Life	9 years 2 months 12 days
Options Outstanding ,Weighted Average Exercise Price	$ 9.25
Range V [Member]
Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding [Line Items]
Outstanding options, Exercise price	$ 9.29
Outstanding options, Number of Options | shares	373
Options Outstanding ,Remaining Contractual Life	7 years 3 months 18 days
Options Outstanding ,Weighted Average Exercise Price	$ 9.29
Options Exercisable, Weighted Average Exercise Price	$ 9.29
Options Exercisable, Number of Options | shares	373

Share-Based Compensation - Perf

Share-Based Compensation - Performance-based RSU and Time-based RSU Activity (Detail) - $ / shares	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
Performance-Based RSUs [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Beginning balance, Shares	1,782,000
Awarded, Shares	320,180	273,906	247,181
Awarded in connection with modification, Shares	55,000
Issued, Shares	(255,000)
Forfeited, Shares	(24,000)
Ending balance, Shares	1,878,000	1,782,000
Vested or expected to vest at January 2, 2016	1,878,000
Beginning balance, Weighted Average Grant-Date Fair Value	$ 7.01
Awarded, Weighted Average Grant-Date Fair Value	9.22
Awarded in connection with modification, Weighted Average Grant-Date Fair Value	7.90
Issued, Weighted Average Grant-Date Fair Value	6.87
Forfeited, Weighted Average Grant-Date Fair Value	8.61
Ending balance, Weighted Average Grant-Date Fair Value	7.41	$ 7.01
Vested or expected to vest at January 2, 2016	$ 7.41
Time-Based RSUs [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Beginning balance, Shares	664,000
Awarded, Shares	213,453	368,125	382,452
Issued, Shares	(10,000)
Forfeited, Shares	(40,000)
Ending balance, Shares	827,000	664,000
Vested or expected to vest at January 2, 2016	827,000
Beginning balance, Weighted Average Grant-Date Fair Value	$ 8.63
Awarded, Weighted Average Grant-Date Fair Value	9.22
Issued, Weighted Average Grant-Date Fair Value	8.60
Forfeited, Weighted Average Grant-Date Fair Value	8.67
Ending balance, Weighted Average Grant-Date Fair Value	8.78	$ 8.63
Vested or expected to vest at January 2, 2016	$ 8.78

Net (Loss) Income per Common 97

Net (Loss) Income per Common Share - Reconciliation of Numerator and Denominators of Basic and Diluted Net Income Per Common Share (Detail) - USD ($) shares in Thousands, $ in Millions	3 Months Ended								12 Months Ended
	Jan. 02, 2016	Oct. 03, 2015	Jul. 04, 2015	Apr. 04, 2015	Jan. 03, 2015	Sep. 27, 2014	Jun. 28, 2014	Mar. 29, 2014	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Net (loss) income attributed to Cott Corporation	$ (4.4)	$ 4.8	$ 2.2	$ (6)	$ 18.7	$ 1.3	$ (5.9)	$ (4.1)	$ (3.4)	$ 10	$ 17
Accumulated dividends on convertible preferred shares										0.6
Diluted net (loss) income attributed to Cott Corporation									$ (3.4)	$ 10.6	$ 17
Weighted average number of shares outstanding - basic									103,037	93,777	94,750
Adjusted weighted average number of shares outstanding - diluted									103,037	95,900	95,633
Performance-Based RSUs [Member]
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Dilutive effect of awards										325	303
Time-Based RSUs [Member]
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Dilutive effect of awards										619	525
Stock Options [Member]
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Dilutive effect of awards										83	55
Convertible Preferred Shares [Member]
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Dilutive effect of awards										1,096

Net (Loss) Income per Common 98

Net (Loss) Income per Common Share - Summary of the Anti-dilutive Securities Excluded from the Computation of Diluted (Loss) Income Per Common Share (Detail) - shares shares in Thousands	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities excluded from the computation of diluted (loss) income per common share	1,757	833	442
Performance-Based RSUs [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities excluded from the computation of diluted (loss) income per common share	1,631
Time-Based RSUs [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities excluded from the computation of diluted (loss) income per common share	827

Segment Reporting - Additional

Segment Reporting - Additional Information (Detail) - Segment	1 Months Ended	12 Months Ended		18 Months Ended
	Dec. 31, 2014	Jan. 02, 2016	Dec. 28, 2013	Jan. 03, 2015
Revenue, Major Customer [Line Items]
Number of reporting segments	4	4
Customer Concentration Risk [Member] | Sales [Member] | Walmart [Member]
Revenue, Major Customer [Line Items]
Concentration risk		18.00%	30.10%	26.10%
Customer Concentration Risk [Member] | Sales [Member] | Walmart [Member] | All Other [Member]
Revenue, Major Customer [Line Items]
Concentration risk		3.70%	3.90%	3.80%
Customer Concentration Risk [Member] | Sales [Member] | Walmart [Member] | DSS Group Inc [Member]
Revenue, Major Customer [Line Items]
Concentration risk		2.20%		2.70%
Customer Concentration Risk [Member] | Sales [Member] | Walmart [Member] | Cott North America [Member]
Revenue, Major Customer [Line Items]
Concentration risk		33.20%	36.10%	33.30%
Customer Concentration Risk [Member] | Sales [Member] | Walmart [Member] | Cott United Kingdom [Member]
Revenue, Major Customer [Line Items]
Concentration risk		11.50%	14.80%	12.70%

Segment Reporting - Segment Rep

Segment Reporting - Segment Reporting Information by Operating Segment (Detail) - USD ($) $ in Millions	Jan. 03, 2015	Jan. 02, 2016	Oct. 03, 2015	Jul. 04, 2015	Apr. 04, 2015	Jan. 03, 2015	Sep. 27, 2014	Jun. 28, 2014	Mar. 29, 2014	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
Segment Reporting Information [Line Items]
Revenue, net		$ 698.8	$ 755.6	$ 779.8	$ 709.8	$ 543.5	$ 535	$ 549.2	$ 475.1	$ 2,944	$ 2,102.8	$ 2,094
Depreciation and amortization										223.8	110.7	100.6
Operating income (loss)	$ 1.1	18	$ 28.6	$ 46.1	$ 6.7	(33.6)	$ 18.8	$ 26.2	$ 4.3	99.4	15.7	88.2
Property, plant & equipment, net	864.5	769.8				864.5				769.8	864.5	480.5
Goodwill	743.6	759.6				743.6				759.6	743.6	139.2
Intangibles and other assets, net	758	711.7				758				711.7	758	290.6
Total assets	3,073.2	2,887.3				3,073.2				2,887.3	3,073.2	1,410.7
Additions to property, plant & equipment										110.8	46.7	55.3
Cott North America [Member]
Segment Reporting Information [Line Items]
Goodwill		120								120
DSS Group Inc [Member]
Segment Reporting Information [Line Items]
Goodwill	556.9	579.1				556.9				579.1	556.9
All Other [Member]
Segment Reporting Information [Line Items]
Property, plant & equipment, net	7.3	6.2				7.3				6.2	7.3
Goodwill	4.5	4.5				4.5				4.5	4.5	4.5
Operating Segments [Member] | Cott North America [Member]
Segment Reporting Information [Line Items]
Revenue, net										1,330.9	1,433.5	1,556.2
Depreciation and amortization										79.6	82.1	84.2
Operating income (loss)										38.5	29.7	67.1
Property, plant & equipment, net	331.9	293.4				331.9				293.4	331.9	360.1
Goodwill	123.7	120				123.7				120	123.7	125.9
Intangibles and other assets, net	243.1	222.4				243.1				222.4	243.1	262.6
Total assets	1,048.4	943.1				1,048.4				943.1	1,048.4	1,075.2
Additions to property, plant & equipment										30.9	29.2	41.6
Operating Segments [Member] | Cott United Kingdom [Member]
Segment Reporting Information [Line Items]
Revenue, net										557	597.9	494.3
Depreciation and amortization										22.7	21.7	14.2
Operating income (loss)										28	26.3	25.6
Property, plant & equipment, net	109.9	97.6				109.9				97.6	109.9	111
Goodwill	58.5	56				58.5				56	58.5	8.8
Intangibles and other assets, net	99.2	86.8				99.2				86.8	99.2	27.7
Total assets	426.8	402.5				426.8				402.5	426.8	296.3
Additions to property, plant & equipment										11.6	13.3	12.4
Operating Segments [Member] | DSS Group Inc [Member]
Segment Reporting Information [Line Items]
Revenue, net										1,021.1	28.7
Depreciation and amortization										119.9	5.2
Operating income (loss)										39	(1.7)
Property, plant & equipment, net	415.4	372.6				415.4				372.6	415.4
Goodwill	556.9	579.1				556.9				579.1	556.9
Intangibles and other assets, net	415.5	402.5				415.5				402.5	415.5
Total assets	1,567.6	1,513.1				1,567.6				1,513.1	1,567.6
Additions to property, plant & equipment										67.2	3.4
Operating Segments [Member] | All Other [Member]
Segment Reporting Information [Line Items]
Revenue, net										57.6	65	64.5
Depreciation and amortization										1.6	1.7	2.2
Operating income (loss)										10.5	10	7.2
Property, plant & equipment, net	7.3	6.2				7.3				6.2	7.3	9.4
Goodwill	4.5	4.5				4.5				4.5	4.5	4.5
Intangibles and other assets, net	0.2					0.2					0.2	0.3
Total assets	$ 30.4	$ 28.6				$ 30.4				28.6	30.4	39.2
Additions to property, plant & equipment										1.1	0.8	1.3
Corporate [Member]
Segment Reporting Information [Line Items]
Operating income (loss)										(16.6)	(48.6)	(11.7)
Elimination [Member]
Segment Reporting Information [Line Items]
Revenue, net										(22.6)	(22.3)	(21)
Elimination [Member] | Cott North America [Member]
Segment Reporting Information [Line Items]
Revenue, net										$ 22.6	$ 22.3	$ 21

Segment Reporting - Segment 101

Segment Reporting - Segment Reporting Information by Operating Segment (Parenthetical) (Detail) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Jan. 02, 2016	Oct. 03, 2015	Jul. 04, 2015	Apr. 04, 2015	Jan. 03, 2015	Sep. 27, 2014	Jun. 28, 2014	Mar. 29, 2014	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
Segment Reporting Information [Line Items]
Revenue, net	$ 698.8	$ 755.6	$ 779.8	$ 709.8	$ 543.5	$ 535	$ 549.2	$ 475.1	$ 2,944	$ 2,102.8	$ 2,094
Elimination [Member]
Segment Reporting Information [Line Items]
Revenue, net									(22.6)	(22.3)	(21)
Elimination [Member] | Cott North America [Member]
Segment Reporting Information [Line Items]
Revenue, net									$ 22.6	$ 22.3	$ 21

Segment Reporting - Revenues by

Segment Reporting - Revenues by Geographic Area (Detail) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Jan. 02, 2016	Oct. 03, 2015	Jul. 04, 2015	Apr. 04, 2015	Jan. 03, 2015	Sep. 27, 2014	Jun. 28, 2014	Mar. 29, 2014	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
Schedule Of Revenues From External Customers [Line Items]
Total	$ 698.8	$ 755.6	$ 779.8	$ 709.8	$ 543.5	$ 535	$ 549.2	$ 475.1	$ 2,944	$ 2,102.8	$ 2,094
Total	$ 698.8	$ 755.6	$ 779.8	$ 709.8	$ 543.5	$ 535	$ 549.2	$ 475.1	2,944	2,102.8	2,094
United States [Member]
Schedule Of Revenues From External Customers [Line Items]
Total									2,198	1,259.7	1,348
Total									$ 2,198	$ 1,259.7	$ 1,348

Segment Reporting - Revenues103

Segment Reporting - Revenues by Channel Reporting Segment (Detail) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Jan. 02, 2016	Oct. 03, 2015	Jul. 04, 2015	Apr. 04, 2015	Jan. 03, 2015	Sep. 27, 2014	Jun. 28, 2014	Mar. 29, 2014	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
Segment Reporting Information [Line Items]
Revenue, net	$ 698.8	$ 755.6	$ 779.8	$ 709.8	$ 543.5	$ 535	$ 549.2	$ 475.1	$ 2,944	$ 2,102.8	$ 2,094
Elimination [Member]
Segment Reporting Information [Line Items]
Revenue, net									(22.6)	(22.3)	(21)
Cott North America [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenue, net									1,330.9	1,433.5	1,556.2
Cott North America [Member] | Elimination [Member]
Segment Reporting Information [Line Items]
Revenue, net									22.6	22.3	21
Cott United Kingdom [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenue, net									557	597.9	494.3
Private Label Retail [Member]
Segment Reporting Information [Line Items]
Revenue, net									1,406.4	1,511.4	1,654.9
Private Label Retail [Member] | Elimination [Member]
Segment Reporting Information [Line Items]
Revenue, net									(1.6)	(1.2)	(0.2)
Private Label Retail [Member] | Cott North America [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenue, net									1,075.9	1,206.4	1,364.1
Private Label Retail [Member] | Cott United Kingdom [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenue, net									262.3	296.7	283.4
Branded Retail [Member]
Segment Reporting Information [Line Items]
Revenue, net									371.4	287.6	230.6
Branded Retail [Member] | Elimination [Member]
Segment Reporting Information [Line Items]
Revenue, net									(1.5)	(1.6)	(0.4)
Branded Retail [Member] | Cott North America [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenue, net									114.9	108.4	114
Branded Retail [Member] | Cott United Kingdom [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenue, net									169.8	173.7	111.6
Contract Packaging Inc [Member]
Segment Reporting Information [Line Items]
Revenue, net									241.5	225.6	168.4
Contract Packaging Inc [Member] | Elimination [Member]
Segment Reporting Information [Line Items]
Revenue, net									(6.5)	(6.7)	(7.1)
Contract Packaging Inc [Member] | Cott North America [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenue, net									111.8	86.9	54.1
Contract Packaging Inc [Member] | Cott United Kingdom [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenue, net									114	120.8	97.1
Home and Office Bottled Water Delivery [Member]
Segment Reporting Information [Line Items]
Revenue, net									651.3	12.2
Office Coffee Services [Member]
Segment Reporting Information [Line Items]
Revenue, net									121.3	4.3
Concentrate and Other [Member]
Segment Reporting Information [Line Items]
Revenue, net									152.1	61.7	40.1
Concentrate and Other [Member] | Elimination [Member]
Segment Reporting Information [Line Items]
Revenue, net									(13)	(12.8)	(13.3)
Concentrate and Other [Member] | Cott North America [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenue, net									28.3	31.8	24
Concentrate and Other [Member] | Cott United Kingdom [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenue, net									10.9	6.7	2.2
DSS Group Inc [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenue, net									1,021.1	28.7
DSS Group Inc [Member] | Private Label Retail [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenue, net									65.3	2.1
DSS Group Inc [Member] | Branded Retail [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenue, net									84.1	2.6
DSS Group Inc [Member] | Home and Office Bottled Water Delivery [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenue, net									651.3	12.2
DSS Group Inc [Member] | Office Coffee Services [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenue, net									121.3	4.3
DSS Group Inc [Member] | Concentrate and Other [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenue, net									99.1	7.5
All Other [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenue, net									57.6	65	64.5
All Other [Member] | Private Label Retail [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenue, net									4.5	7.4	7.6
All Other [Member] | Branded Retail [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenue, net									4.1	4.5	5.4
All Other [Member] | Contract Packaging Inc [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenue, net									22.2	24.6	24.3
All Other [Member] | Concentrate and Other [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenue, net									$ 26.8	$ 28.5	$ 27.2

Segment Reporting - Property, P

Segment Reporting - Property, Plant and Equipment, Net by Geographic Area (Detail) - USD ($) $ in Millions	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
Segment Reporting Information [Line Items]
Property, plant and equipment, Total	$ 769.8	$ 864.5	$ 480.5
North America [Member]
Segment Reporting Information [Line Items]
Property, plant and equipment, Total	666	747.3
United Kingdom [Member]
Segment Reporting Information [Line Items]
Property, plant and equipment, Total	97.6	109.9
All Other [Member]
Segment Reporting Information [Line Items]
Property, plant and equipment, Total	$ 6.2	$ 7.3

Accounts Receivable, Net - Sche

Accounts Receivable, Net - Schedule of Accounts Receivable, Net (Detail) - USD ($) $ in Millions	Jan. 02, 2016	Jan. 03, 2015
Receivables [Abstract]
Trade receivables	$ 285.5	$ 299.8
Allowance for doubtful accounts	(9.2)	(6.5)
Other	17	12.4
Total	$ 293.3	$ 305.7

Inventories - Summary of Invent

Inventories - Summary of Inventories (Detail) - USD ($) $ in Millions	Jan. 03, 2015	Jan. 02, 2016
Inventory Disclosure [Abstract]
Raw materials	$ 105.8	$ 95.3
Finished goods	118.4	118.4
Resale items	17.4	15.8
Other	20.8	19.9
Total	262.4	$ 249.4
Increase to property, plant and equipment, net	$ 8.9

Property, Plant & Equipment,107

Property, Plant & Equipment, Net - Summary of Property, Plant and Equipment (Detail) - USD ($) $ in Millions	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
Property, Plant and Equipment [Line Items]
Cost	$ 1,419	$ 1,414.7
Accumulated Depreciation	649.2	550.2
Net	769.8	864.5	$ 480.5
Land [Member]
Property, Plant and Equipment [Line Items]
Cost	86.6	101
Net	86.6	101
Buildings [Member]
Property, Plant and Equipment [Line Items]
Cost	207.4	220.8
Accumulated Depreciation	74.7	73.7
Net	132.7	147.1
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Cost	759.3	759.8
Accumulated Depreciation	442	402.8
Net	317.3	357
Plates, Films and Molds [Member]
Property, Plant and Equipment [Line Items]
Cost	19.2	21.5
Accumulated Depreciation	11.5	13.2
Net	7.7	8.3
Vending [Member]
Property, Plant and Equipment [Line Items]
Cost	10.4	11.2
Accumulated Depreciation	10.2	10.8
Net	0.2	0.4
Vehicles and Transportation Equipment [Member]
Property, Plant and Equipment [Line Items]
Cost	70.2	64.3
Accumulated Depreciation	17.6	1.3
Net	52.6	63
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Cost	50.6	46.5
Accumulated Depreciation	32	26.9
Net	18.6	19.6
IT Systems [Member]
Property, Plant and Equipment [Line Items]
Cost	14.4	13.4
Accumulated Depreciation	8.4	7.1
Net	6	6.3
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Cost	10.1	9.2
Accumulated Depreciation	5.7	5.9
Net	4.4	3.3
Customer Equipment [Member]
Property, Plant and Equipment [Line Items]
Cost	144.4	129.4
Accumulated Depreciation	31.5	1.5
Net	$ 112.9	127.9
Returnable Bottles [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful in Life	3 years
Cost	$ 32.7	23.2
Accumulated Depreciation	8.8	0.4
Net	23.9	22.8
Capital Leases [Member]
Property, Plant and Equipment [Line Items]
Cost	13.7	14.4
Accumulated Depreciation	6.8	6.6
Net	$ 6.9	$ 7.8
Minimum [Member] | Buildings [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful in Life	10 years
Minimum [Member] | Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful in Life	7 years
Minimum [Member] | Plates, Films and Molds [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful in Life	1 year
Minimum [Member] | Vending [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful in Life	5 years
Minimum [Member] | Vehicles and Transportation Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful in Life	3 years
Minimum [Member] | IT Systems [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful in Life	3 years
Minimum [Member] | Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful in Life	3 years
Minimum [Member] | Customer Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful in Life	3 years
Maximum [Member] | Buildings [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful in Life	40 years
Maximum [Member] | Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful in Life	15 years
Maximum [Member] | Plates, Films and Molds [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful in Life	10 years
Maximum [Member] | Vending [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful in Life	10 years
Maximum [Member] | Vehicles and Transportation Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful in Life	15 years
Maximum [Member] | IT Systems [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful in Life	7 years
Maximum [Member] | Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful in Life	10 years
Maximum [Member] | Customer Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful in Life	7 years

Property, Plant & Equipment,108

Property, Plant & Equipment, Net - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
Property Plant And Equipment Capitalized Interest Costs [Abstract]
Depreciation	$ 147.3	$ 74.7	$ 69.2

Intangibles and Other Assets -

Intangibles and Other Assets - Summary of Intangibles and Other Assets (Detail) - USD ($) $ in Millions	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
Intangibles And Other Assets Net [Line Items]
Intangibles Assets - Cost	$ 758.7	$ 740.6
Total Intangible Assets - Cost	986.8	968.7
Intangibles Assets - Cost	228.1	228.1
Intangibles Assets - Accumulated Amortization	302.7	230.8
Intangibles Assets- Net	456	509.8
Total Intangible Assets - Net	684.1	737.9
Intangibles Assets- Net	228.1	228.1
Other Assets - Cost	38.1	28.9
Other Assets - Accumulated Amortization	10.5	8.8
Other Assets - Net	27.6	20.1
Total Intangibles and Other Assets - Cost	1,024.9	997.6
Total Intangibles and Other Assets - Accumulated Amortization	313.2	239.6
Total Intangibles and Other Assets - Net	711.7	758	$ 290.6
Financing Costs [Member]
Intangibles And Other Assets Net [Line Items]
Other Assets - Cost	12.6	12.7
Other Assets - Accumulated Amortization	8.5	7.5
Other Assets - Net	4.1	5.2
Deposits [Member]
Intangibles And Other Assets Net [Line Items]
Other Assets - Cost	10.3	7.8
Other Assets - Accumulated Amortization	0.4
Other Assets - Net	9.9	7.8
Customer Relationships [Member]
Intangibles And Other Assets Net [Line Items]
Intangibles Assets - Cost	663.9	646.2
Intangibles Assets - Accumulated Amortization	241	174.6
Intangibles Assets- Net	422.9	471.6
Trademarks [Member]
Intangibles And Other Assets Net [Line Items]
Intangibles Assets - Cost	33	33.5
Intangibles Assets - Accumulated Amortization	28.1	26.9
Intangibles Assets- Net	4.9	6.6
Information Technology [Member]
Intangibles And Other Assets Net [Line Items]
Intangibles Assets - Cost	54	53.3
Intangibles Assets - Accumulated Amortization	29.1	25.7
Intangibles Assets- Net	24.9	27.6
Other [Member]
Intangibles And Other Assets Net [Line Items]
Intangibles Assets - Cost	7.8	7.6
Intangibles Assets - Accumulated Amortization	4.5	3.6
Intangibles Assets- Net	3.3	4
Rights [Member]
Intangibles And Other Assets Net [Line Items]
Intangibles Assets - Cost	45	45
Intangibles Assets- Net	45	45
Other [Member]
Intangibles And Other Assets Net [Line Items]
Other Assets - Cost	15.2	8.4
Other Assets - Accumulated Amortization	1.6	1.3
Other Assets - Net	13.6	7.1
DSS Group Inc [Member] | DSS Trademarks [Member]
Intangibles And Other Assets Net [Line Items]
Intangibles Assets - Cost	183.1	183.1
Intangibles Assets- Net	$ 183.1	$ 183.1

Intangibles and Other Assets110

Intangibles and Other Assets - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
Intangibles And Other Assets Net [Line Items]
Amortization expense of intangible and other assets	$ 81.3	$ 38.5	$ 34.2
Amortization expense of deferred financing assets	4.8	2.5	2.8
Information Technology [Member]
Intangibles And Other Assets Net [Line Items]
Amortization expense of intangible and other assets	$ 6.5	$ 3.2	$ 2.9

Intangibles and Other Assets111

Intangibles and Other Assets - Estimated Amortization Expense for Intangible Assets (Detail) - USD ($) $ in Millions	Jan. 02, 2016	Jan. 03, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
2,016	$ 71.3
2,017	61.6
2,018	54.8
2,019	46.5
2,020	40.4
Thereafter	181.4
Intangibles Assets- Net	$ 456	$ 509.8

Accounts Payable and Accrued112

Accounts Payable and Accrued Liabilities - Schedule of Accounts Payable and Accrued Liabilities (Detail) - USD ($) $ in Millions	Jan. 02, 2016	Jan. 03, 2015
Payables and Accruals [Abstract]
Trade payables	$ 227.2	$ 231.7
Accrued compensation	49.8	44
Accrued sales incentives	25.2	31.5
Accrued interest	12.2	4.2
Payroll, sales and other taxes	13.3	17.8
Accrued deposits	28.6	30.6
Other accrued liabilities	81.3	60.2
Total	$ 437.6	$ 420

Debt - Components of Debt (Deta

Debt - Components of Debt (Detail) - USD ($) $ in Millions	Jan. 02, 2016	Jan. 03, 2015	Dec. 12, 2014	Jun. 24, 2014	Aug. 30, 2013
Debt Instrument [Line Items]
Total debt, principal amount	$ 1,671.4	$ 1,798
Total long-term debt, principal amount	1,546	1,565
Total debt, Unamortized debt issuance costs	20.6	23.7
ABL facility	122	229
GE Term Loan	6	7.5
Capital leases and other debt financing	2.9	5.2
Total debt	1,650.8	1,774.3
Total short-term borrowings	122	229
GE Term Loan - current maturities	2.2	2
Capital leases and other debt financing - current maturities	1.2	2
Total current debt	125.4	233
Total long-term debt	1,525.4	1,541.3
ABL Facility [Member]
Debt Instrument [Line Items]
Total debt, principal amount	122	229
GE Term Loan [Member]
Debt Instrument [Line Items]
Total debt, principal amount	6.4	8.2
Total debt, Unamortized debt issuance costs	0.4	0.7
Capital Leases and Other Debt Financing [Member]
Debt Instrument [Line Items]
Total debt, principal amount	2.9	5.2
10.000% Senior Notes Due in 2021 [Member]
Debt Instrument [Line Items]
Total debt, principal amount	390.1	405.6			$ 350
Senior notes	390.1	405.6
6.750% Senior Notes Due in 2020 [Member]
Debt Instrument [Line Items]
Total debt, principal amount	625	625
Total debt, Unamortized debt issuance costs	12	14.2
Senior notes	613	610.8	$ 625
5.375% Senior Notes Due in 2022 [Member]
Debt Instrument [Line Items]
Total debt, principal amount	525	525
Total debt, Unamortized debt issuance costs	8.2	8.8
Senior notes	$ 516.8	$ 516.2		$ 525

Debt - Components of Debt (Pare

Debt - Components of Debt (Parenthetical) (Detail) - USD ($) $ in Millions	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015	Dec. 12, 2014	Aug. 30, 2013
Debt Instrument [Line Items]
Outstanding aggregate principal amount	$ 1,671.4	$ 1,798
10.000% Senior Notes Due in 2021 [Member]
Debt Instrument [Line Items]
Interest rate on notes	10.00%
Debt instrument maturity year	2,021
Outstanding aggregate principal amount	$ 390.1	405.6		$ 350
Debt instrument fair value			$ 406
Debt instrument, unamortized premium			$ 56
Debt Instrument effective interest rate	7.515%
10.000% Senior Notes Due in 2021 [Member] | DSS Group Inc [Member]
Debt Instrument [Line Items]
Outstanding aggregate principal amount	$ 350
6.750% Senior Notes Due in 2020 [Member]
Debt Instrument [Line Items]
Interest rate on notes	6.75%
Debt instrument maturity year	2,020
Outstanding aggregate principal amount	$ 625	625
5.375% Senior Notes Due in 2022 [Member]
Debt Instrument [Line Items]
Interest rate on notes	5.375%
Debt instrument maturity year	2,022
Outstanding aggregate principal amount	$ 525	$ 525

Debt - Schedule of Long Term De

Debt - Schedule of Long Term Debt Payments in Each of Next Five Years and Thereafter (Detail) $ in Millions	Jan. 02, 2016USD ($)
Debt Disclosure [Abstract]
2,016	$ 125.4
2,017	2.9
2,018	2.3
2,019	0.2
2,020	625.2
Thereafter	875.3
Total long-term debt payments	$ 1,631.3

Debt (Asset-Based Lending Facil

Debt (Asset-Based Lending Facility) - Additional Information (Detail) - USD ($)	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015	Dec. 12, 2014	Dec. 28, 2013	Mar. 31, 2008
Debt Instrument [Line Items]
Outstanding borrowings	$ 122,000,000	$ 229,000,000
Standby letters of credit outstanding	45,600,000
Cash collateralize security	$ 29,400,000
Commitment fee, percentage	0.375%
Unused commitment	$ 232,400,000
Maximum borrowing capacity, increase in lender's commitment under credit facility	$ 400,000,000
Weighted average effective interest rate	2.20%	2.20%
ABL Facility [Member]
Debt Instrument [Line Items]
Financing fees			$ 1,700,000		$ 9,000,000
Availability under the ABL facility	$ 325,100,000		400,000,000
Borrowing capacity, accordion feature			$ 450,000,000
Standby letters of credit outstanding	45,600,000	$ 6,900,000		$ 7,500,000
Remaining borrowing capacity	$ 157,500,000

Debt (5.375% Senior Notes due i

Debt (5.375% Senior Notes due in 2022) - Additional Information (Detail) - 5.375% Senior Notes Due in 2022 [Member] - USD ($) $ in Millions	Jun. 24, 2014	Jan. 02, 2016	Jan. 03, 2015
Debt Instrument [Line Items]
Senior notes	$ 525	$ 516.8	$ 516.2
Financing fees	$ 9.6
Amortization period of financing fees (years)	8 years

Debt (10.000% Senior Notes due

Debt (10.000% Senior Notes due in 2021 ) - Additional Information (Detail) - USD ($) $ in Millions	Jan. 02, 2016	Jan. 03, 2015	Dec. 12, 2014	Aug. 30, 2013
Debt Instrument [Line Items]
Senior notes issued	$ 1,671.4	$ 1,798
10.000% Senior Notes Due in 2021 [Member]
Debt Instrument [Line Items]
Senior notes issued	390.1	$ 405.6		$ 350
Consent payment amount			$ 19.2
Debt instrument fair value			$ 406
Financing fees	$ 26.5

Debt (6.750% Senior Notes due i

Debt (6.750% Senior Notes due in 2020 ) - Additional Information (Detail) - 6.750% Senior Notes Due in 2020 [Member] - USD ($) $ in Millions	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015	Dec. 12, 2014
Debt Instrument [Line Items]
Senior notes	$ 613	$ 610.8	$ 625
Financing fees	$ 14.4
Amortization period of financing fees (years)	5 years

Debt (8.125% Senior Notes due i

Debt (8.125% Senior Notes due in 2018) - Additional Information (Detail) - USD ($) $ in Millions	Jul. 09, 2014	Jun. 24, 2014	Feb. 19, 2014	Nov. 15, 2013	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013	Aug. 17, 2010
Debt Instrument [Line Items]
Senior notes issued					$ 1,671.4	$ 1,798
Aggregate principal amount of redemption					$ 3.7	393.6	$ 220.8
Deferred financing fees			$ 0.3	$ 4		$ 4.1	$ 4
Other costs				$ 0.5
8.125% Senior Notes Due in 2018 [Member]
Debt Instrument [Line Items]
Senior notes issued								$ 375
Financing fees								$ 8.6
Aggregate principal amount of redemption	$ 79.1	$ 295.9
Premium costs paid on extinguishment of debt	3.8	16.2
Accrued interest	2.5	7.5
Deferred financing fees	$ 0.8	3
Other costs		$ 0.2

Debt (8.375% Senior Notes due i

Debt (8.375% Senior Notes due in 2017) - Additional Information (Detail) - USD ($) $ in Millions	Feb. 19, 2014	Nov. 15, 2013	Jan. 03, 2015	Dec. 28, 2013	Jan. 02, 2016	Nov. 13, 2009
Debt Instrument [Line Items]
Senior notes issued			$ 1,798		$ 1,671.4
Write-off of financing fees and discount	$ 0.3	$ 4	$ 4.1	$ 4
Other costs		0.5
8.375% Senior Notes Due in 2017 [Member]
Debt Instrument [Line Items]
Discount on notes issued						$ 3.1
Senior notes issued						215
Financing fees						$ 5.1
Aggregate principal amount of debt to be redeemed	$ 15	$ 200
Redemption price of note as a percentage of par	104.118%	104.118%
Premium costs paid on extinguishment of debt	$ 0.6	$ 8.2

Debt (GE Term Loan) - Additiona

Debt (GE Term Loan) - Additional Information (Detail) - GE Term Loan [Member] $ in Millions	Sep. 30, 2013USD ($)
Debt Instrument [Line Items]
Finance lease agreement	$ 10.7
Interest on financing	5.23%

Debt (ABL Facility) - Additiona

Debt (ABL Facility) - Additional Information (Detail) - ABL Facility [Member]	12 Months Ended
	Jan. 02, 2016USD ($)
Minimum [Member]
Debt Instrument [Line Items]
Fixed charge coverage ratio	110.00%
Maximum [Member]
Debt Instrument [Line Items]
Description of threshold with lenders' commitments	10.00%
Facility amount with lenders commitments	$ 40,000,000
Percentage of lender commitment under revolving credit facility	12.50%
Amount eligible for condition for excess availability of credit	$ 50,000,000

Retirement Plans - Additional I

Retirement Plans - Additional Information (Detail) $ in Millions	12 Months Ended
	Jan. 02, 2016USD ($)Plans	Jan. 03, 2015USD ($)	Dec. 28, 2013USD ($)
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total expenses with respect to plans	$ 9.4	$ 4.1	$ 4.8
Number of defined benefit plans | Plans	4
Accumulated benefit obligation	$ 70.7	$ 77.9
Expected contribution to pension plans, next fiscal year	$ 2.7
Equities Securities [Member] | U.K. Plans [Member] | Minimum [Member]
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Plan assets, target allocation percentage in securities	60.00%
Equities Securities [Member] | U.K. Plans [Member] | Maximum [Member]
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Plan assets, target allocation percentage in securities	80.00%
Equities Securities [Member] | U.S. Plan [Member] | Minimum [Member]
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Plan assets, target allocation percentage in securities	45.00%
Equities Securities [Member] | U.S. Plan [Member] | Maximum [Member]
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Plan assets, target allocation percentage in securities	55.00%
Debt Securities [Member] | U.K. Plans [Member] | Minimum [Member]
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Plan assets, target allocation percentage in securities	20.00%
Debt Securities [Member] | U.K. Plans [Member] | Maximum [Member]
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Plan assets, target allocation percentage in securities	40.00%
Debt Securities [Member] | U.S. Plan [Member] | Minimum [Member]
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Plan assets, target allocation percentage in securities	35.00%
Debt Securities [Member] | U.S. Plan [Member] | Maximum [Member]
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Plan assets, target allocation percentage in securities	45.00%
Extended Asset Class Investments [Member] | U.S. Plan [Member] | Minimum [Member]
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Plan assets, target allocation percentage in securities	5.00%
Extended Asset Class Investments [Member] | U.S. Plan [Member] | Maximum [Member]
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Plan assets, target allocation percentage in securities	15.00%

Retirement Plans - Summary of C

Retirement Plans - Summary of Change in Benefit Obligations, Change in Plan Assets and Unfunded Status of Three Plans (Detail) - USD ($) $ in Millions	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013	Jan. 02, 2016	Jan. 03, 2015
Change in Projected Benefit Obligation
Projected benefit obligation at beginning of year	$ 77.9	$ 62.5
Transfer in		10.5
Service cost		0.2	$ 0.5
Interest cost	2.8	2.7	2.4
Benefit payments	(1.7)	(1.9)
Actuarial (gains) losses	(5.5)	8.5
Settlement losses		0.1
Curtailment gains		(0.9)
Translation gains	(2.8)	(3.8)
Projected benefit obligation at end of year	70.7	77.9	62.5
Change in Plan Assets
Plan assets beginning of year	59.1	49.6
Transfer in		7.1
Employer contributions	3	2.2
Benefit payments	(1.6)	(1.8)
Actual return on plan assets	(0.4)	4.7
Translation gains	(2.2)	(2.7)
Fair value at end of year	57.9	59.1	49.6
Funded Status of Plan
Projected benefit obligation	(77.9)	(62.5)	(62.5)	$ (70.7)	$ (77.9)
Fair value of plan assets	$ 59.1	$ 49.6	$ 49.6	57.9	59.1
Unfunded status				$ (12.8)	$ (18.8)

Retirement Plans - Schedule of

Retirement Plans - Schedule of Components of Net Periodic Pension Cost (Detail) - USD ($) $ in Millions	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
Compensation and Retirement Disclosure [Abstract]
Service cost		$ 0.2	$ 0.5
Interest cost	$ 2.8	2.7	2.4
Expected return on plan assets	(3.2)	(3)	(2.4)
Amortization of prior service costs	0.1	0.1	0.1
Amortization of net actuarial loss	0.4	0.3	0.3
Net periodic pension cost	$ 0.1	$ 0.3	$ 0.9

Retirement Plans - Schedule 127

Retirement Plans - Schedule of Amounts Included in Accumulated Other Comprehensive Income, Net of Tax which have Not yet been Recognized in Net Periodic Benefit Cost (Detail) - USD ($) $ in Millions	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
Compensation and Retirement Disclosure [Abstract]
Unamortized prior service cost	$ (0.1)	$ (0.1)	$ (0.2)
Unrecognized net actuarial loss	(10)	(12.3)	(8.2)
Total accumulated other comprehensive loss	$ (10.1)	$ (12.4)	$ (8.4)

Retirement Plans - Assumptions

Retirement Plans - Assumptions Used to Determine Benefit Obligations (Detail)	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
U.K. Plans [Member]
Net Periodic Benefit Cost Assumptions [Line Items]
Discount rate	3.90%	3.60%	4.50%
Rate of compensation increase			3.40%
CPI Inflation factor	2.00%	1.90%	2.40%
U.S. Plan [Member]
Net Periodic Benefit Cost Assumptions [Line Items]
Discount rate	4.00%	3.90%	4.40%

Retirement Plans - Assumptio129

Retirement Plans - Assumptions Used to Determine Net Periodic Benefit Cost (Detail)	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
U.K. Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Discount rate	3.80%	4.50%	4.60%
Expected long-term rate of return on plan assets	5.20%	6.20%	5.70%
Inflation factor	1.90%	2.40%	2.50%
U.S. Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Discount rate	3.90%	4.20%	3.50%
Expected long-term rate of return on plan assets	7.20%	7.20%	7.00%

Retirement Plans - Schedule 130

Retirement Plans - Schedule of Pension Plan Weighted-Average Asset Allocations by Asset Category (Detail)	Jan. 02, 2016	Jan. 03, 2015
Cash and Cash Equivalents [Member]
Defined Benefit Plan Disclosure [Line Items]
Weighted-average asset allocations	4.40%	3.20%
Equities Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Weighted-average asset allocations	48.00%	57.60%
Fixed Income Investments [Member]
Defined Benefit Plan Disclosure [Line Items]
Weighted-average asset allocations	47.60%	39.20%

Retirement Plans - Schedule 131

Retirement Plans - Schedule of Benefit Payments Expected to be Paid (Detail) $ in Millions	Jan. 02, 2016USD ($)
Compensation and Retirement Disclosure [Abstract]
FY 2,016	$ 1.8
FY 2,017	1.9
FY 2,018	2
FY 2,019	1.9
FY 2,020	2
through FY 2021	$ 11

Retirement Plans - Schedule 132

Retirement Plans - Schedule of Fair Values of Company's Pension Plan Assets (Detail) - USD ($) $ in Millions	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
Defined Benefit Plan Disclosure [Line Items]
Fair values of pension plan assets	$ 57.9	$ 59.1	$ 49.6
Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair values of pension plan assets	48.3	49.1
Level 1 [Member] | Cash and Cash Equivalents [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair values of pension plan assets	2.5	1.9
Level 1 [Member] | International Mutual Funds [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair values of pension plan assets	5.3	5.4
Level 1 [Member] | Index Mutual Funds [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair values of pension plan assets		6.8
Level 1 [Member] | U.S. Mutual Funds [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair values of pension plan assets	1.9	1.4
Level 1 [Member] | Balanced [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair values of pension plan assets	15.3	15.4
Level 1 [Member] | Property [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair values of pension plan assets	0.3	0.1
Level 1 [Member] | Other [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair values of pension plan assets	0.1	0.1
Level 1 [Member] | Mutual Funds [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair values of pension plan assets	22.9	18
Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair values of pension plan assets	9.6	10
Level 2 [Member] | International Mutual Funds [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair values of pension plan assets	0.9	1
Level 2 [Member] | U.S. Mutual Funds [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair values of pension plan assets	3.6	3.5
Level 2 [Member] | Balanced [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair values of pension plan assets	0.4	0.4
Level 2 [Member] | Mutual Funds [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair values of pension plan assets	2.9	3.2
Level 2 [Member] | Insurance Contract [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair values of pension plan assets	$ 1.8	$ 1.9

Accumulated Other Comprehens133

Accumulated Other Comprehensive (Loss) Income - Changes in Accumulated Other Comprehensive (Loss) Income by Component (Detail) $ in Millions	12 Months Ended
	Jan. 02, 2016USD ($)
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance January 3, 2015	$ (51)
OCI before reclassifications	(27)
Amounts reclassified from AOCI	1.1
Net current-period OCI	(25.9)
Purchase of subsidiary shares from non-controlling interest	0.7
Ending balance January 2, 2016	(76.2)
Gains and Losses on Derivative Instruments [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance January 3, 2015	0.2
OCI before reclassifications	(5.6)
Amounts reclassified from AOCI	0.7
Net current-period OCI	(4.9)
Ending balance January 2, 2016	(4.7)
Pension Benefit Plan Items [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance January 3, 2015	(12.4)
OCI before reclassifications	1.9
Amounts reclassified from AOCI	0.4
Net current-period OCI	2.3
Ending balance January 2, 2016	(10.1)
Currency Translation Adjustment [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance January 3, 2015	(38.8)
OCI before reclassifications	(23.3)
Net current-period OCI	(23.3)
Purchase of subsidiary shares from non-controlling interest	0.7
Ending balance January 2, 2016	(61.4)
Accumulated Other Comprehensive Income (Loss) [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Purchase of subsidiary shares from non-controlling interest	$ 0.7

Accumulated Other Comprehens134

Accumulated Other Comprehensive (Loss) Income - Reclassifications Out of Accumulated Other Comprehensive (Loss) Income (Detail) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Jan. 02, 2016	Oct. 03, 2015	Jul. 04, 2015	Apr. 04, 2015	Jan. 03, 2015	Sep. 27, 2014	Jun. 28, 2014	Mar. 29, 2014	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Cost of Sales	$ (477.7)	$ (523.1)	$ (539.2)	$ (508.5)	$ (471.7)	$ (465.5)	$ (470.2)	$ (418.9)	$ (2,048.5)	$ (1,826.3)	$ (1,818.6)
Income tax (expense) benefit									22.7	61.4	(1.8)
Net (loss) income									20.6	16.4	$ 22
Reclassification Out of Accumulated Other Comprehensive (Loss) Income [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Net (loss) income									(1.1)	(1)
Reclassification Out of Accumulated Other Comprehensive (Loss) Income [Member] | Gains and Losses on Derivative Instruments [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Cost of Sales									(1.5)	(1)
Total before taxes									(1.5)	(1)
Income tax (expense) benefit									0.8	0.3
Net (loss) income									(0.7)	(0.7)
Reclassification Out of Accumulated Other Comprehensive (Loss) Income [Member] | Pension Benefit Plan Items [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Prior service costs									(0.1)	(0.1)
Actuarial adjustments									0	0
Actuarial (losses)/gains									(0.4)	(0.3)
Total before taxes									(0.5)	(0.4)
Income tax (expense) benefit									0.1	0.1
Net (loss) income									$ (0.4)	$ (0.3)

Commitments and Contingencies -

Commitments and Contingencies - Operating Leases Minimum Annual Payments (Detail) $ in Millions	Jan. 02, 2016USD ($)
Commitments and Contingencies Disclosure [Abstract]
2,016	$ 37.8
2,017	35.2
2,018	21
2,019	18.8
2,020	15
Thereafter	65
Total	$ 192.8

Commitments and Contingencie136

Commitments and Contingencies - Schedule of Operating Lease Expenses (Detail) - USD ($) $ in Millions	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013	Dec. 29, 2012
Commitments and Contingencies Disclosure [Abstract]
Operating lease expenses	$ 48.3	$ 24.8	$ 21.4	$ 94.5

Commitments and Contingencie137

Commitments and Contingencies - Additional Information (Detail) £ in Millions, $ in Millions

Sep. 30, 2014USD ($)

Sep. 30, 2014GBP (£)

Dec. 31, 2014USD ($)

Sep. 30, 2014USD ($)

Sep. 30, 2014GBP (£)

May. 31, 2014USD ($)

Apr. 30, 2014USD ($)

Mar. 31, 2014USD ($)

Jun. 29, 2013USD ($)

Jun. 29, 2013USD ($)

Jan. 02, 2016USD ($)

Jan. 03, 2015USD ($)

May. 31, 2014GBP (£)

Dec. 28, 2013USD ($)

Operating Leased Assets [Line Items]

Sublease income

$ 1.1

Purchase commitments

223.5

Legal Settlement

$ 3.5

Legal settlement collected

$ 0.5

$ 3

Standby letters of credit outstanding

45.6

ABL Facility [Member]

Operating Leased Assets [Line Items]

Standby letters of credit outstanding

45.6

$ 6.9

$ 7.5

Capital Commitments [Member]

Operating Leased Assets [Line Items]

Purchase commitments

$ 7

Calypso [Member]

Operating Leased Assets [Line Items]

Deferred consideration

$ 5.1

Calypso [Member] | First Anniversary [Member]

Operating Leased Assets [Line Items]

Deferred consideration

$ 2.3

2.3

Calypso [Member] | Second Anniversary [Member]

Operating Leased Assets [Line Items]

Deferred consideration

$ 2.5

$ 2.5

Aimia Foods Holdings Limited [Member]

Operating Leased Assets [Line Items]

Deferred consideration

$ 33.5

£ 19.9

$ 33.5

£ 19.9

$ 33.5

Contingent consideration maximum payable amount

$ 23.6

£ 16

Preferred Shares - Additional I

Preferred Shares - Additional Information (Detail) - USD ($) $ in Millions	Jun. 11, 2015	Jan. 02, 2016	Jan. 03, 2015
Temporary Equity [Line Items]
Cash payments made to redemption of preference shares	$ 151.3
Accrued and unpaid dividends	2.5
Issuance of common share equity	144.6	$ 143.1
Redemption of preferred shares	$ 12	$ 12
Convertible Preferred Shares [Member]
Temporary Equity [Line Items]
Convertible preferred stock issued			$ 116.1
Cumulative dividend on preferred shares		9.00%
Increase in dividend to redemption value		1.00%
Convertible Preferred Shares [Member] | DSS Group Inc [Member]
Temporary Equity [Line Items]
Convertible preferred stock issued		$ 116.1
Non-convertible Preferred Shares [Member]
Temporary Equity [Line Items]
Convertible preferred stock issued			$ 32.7
Cumulative dividend on preferred shares		10.00%
Increase in dividend to redemption value		1.00%
Non-convertible Preferred Shares [Member] | DSS Group Inc [Member]
Temporary Equity [Line Items]
Convertible preferred stock issued		$ 32.7

Preferred Shares - Summary Acti

Preferred Shares - Summary Activity of Convertible Preferred Shares and Non-Convertible Preferred Shares Accounts (Detail) - USD ($) $ in Millions	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015
Convertible Preferred Shares [Member]
Preferred Units [Line Items]
Beginning balance, shares	116,054
Beginning balance, value	$ 116.1
Cumulative preferred dividends, shares	0
Cumulative preferred dividends, value	$ 0	$ 0
Redemption of preferred shares, shares	(116.1)
Redemption of preferred shares, value	$ (116.1)
Ending balance, shares	0
Non-convertible Preferred Shares [Member]
Preferred Units [Line Items]
Beginning balance, shares	32,711
Beginning balance, value	$ 32.7
Cumulative preferred dividends, shares	0
Cumulative preferred dividends, value	$ 0	$ 0
Redemption of preferred shares, shares	(32.7)
Redemption of preferred shares, value	$ (32.7)
Ending balance, shares	0

Preferred Shares - Summary of P

Preferred Shares - Summary of Preferred Share Dividend Activity (Detail) - USD ($) $ in Millions	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015
Temporary Equity [Line Items]
Less: dividends paid	$ (5.9)	$ (0.8)
Convertible Preferred Shares [Member]
Temporary Equity [Line Items]
Beginning balance , value	0
Plus: accrued dividends	4.5
Less: dividends paid	(4.5)
Ending balance , value	0	0
Non-convertible Preferred Shares [Member]
Temporary Equity [Line Items]
Beginning balance , value	0
Plus: accrued dividends	1.4
Less: dividends paid	(1.4)
Ending balance , value	$ 0	$ 0

Hedging Transactions and Der141

Hedging Transactions and Derivative Financial Instruments - Additional Information (Detail) - USD ($)	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
Derivative [Line Items]
Maximum period for foreign exchange contracts	12 months
Maximum period for commodity contracts	27 months
Period over which outstanding cash flow hedges are expected to settle	12 months
Unrealized gain (loss) on cash flow hedge	$ 400,000	$ 700,000
Hedging ineffectiveness on cash flow hedge	0	0	$ 0
Fair value of derivative instruments	600,000	1,200,000
Fair value of derivative liabilities	8,000,000	2,300,000
Gains and Losses on Derivative Instruments [Member]
Derivative [Line Items]
Derivative instruments, charge (debit) to cost of sales	1,500,000	200,000
Cash Flow Hedging [Member] | Forward Contracts [Member]
Derivative [Line Items]
Notional value of cash flow hedges	4,500,000	22,500,000
Aluminum Swaps [Member]
Derivative [Line Items]
Unrealized gain (loss) on cash flow hedge	(5,300,000)	(700,000)
Hedge ineffectiveness for hedging instruments	0	1,200,000	$ 0
Fair value of derivative instruments	0
Aluminum Swaps [Member] | Gains and Losses on Derivative Instruments [Member]
Derivative [Line Items]
Notional value of cash flow hedges	$ 49,300,000	$ 55,400,000

Hedging Transactions and Der142

Hedging Transactions and Derivative Financial Instruments - Summary of Reconciliation of Company's Derivatives by Contract Type (Detail) $ in Millions	Jan. 02, 2016USD ($)
Derivative [Line Items]
Assets	$ 0.6
Liabilities	8
Foreign Exchange Contract [Member]
Derivative [Line Items]
Assets	0.6
Aluminum Swaps [Member]
Derivative [Line Items]
Assets	0
Liabilities	$ 8

Hedging Transactions and Der143

Hedging Transactions and Derivative Financial Instruments - Summary of Fair Value of the Aluminum Swap Assets and Liabilities (Detail) - USD ($) $ in Millions	Jan. 02, 2016	Jan. 03, 2015
Derivative [Line Items]
Aluminum swap assets	$ 0.6	$ 1.2
Net asset (liability)	0.6
Aluminum Swaps [Member]
Derivative [Line Items]
Aluminum swap assets	0
Aluminum swap liabilities	0
Net asset (liability)	0
Aluminum swap assets	0
Aluminum swap liabilities	8
Net asset (liability)	$ 8

Fair Value Measurements - Addit

Fair Value Measurements - Additional Information (Detail) £ in Millions, $ in Millions	3 Months Ended
	Jan. 02, 2016USD ($)	Jan. 02, 2016GBP (£)	Jul. 04, 2015USD ($)	Jul. 04, 2015GBP (£)	Jan. 03, 2015USD ($)	May. 31, 2014USD ($)	May. 31, 2014GBP (£)
Fair Value Measurements [Line Items]
Fair value for the derivative liabilities	$ 8				$ 2.3
Aimia Foods Holdings Limited [Member]
Fair Value Measurements [Line Items]
Fair Value of Contingent Consideration	15.6					$ 17.9	£ 10.6
Change in fair value of contingent consideration	0.2	£ 0.1	$ 0.6	£ 0.4
Contingent consideration maximum payable amount						$ 23.6	£ 16
Level 2 [Member]
Fair Value Measurements [Line Items]
Fair value for the derivative assets	0.6				1.2
Fair value for the derivative liabilities	$ 8				$ 2.3

Fair Value Measurements - Carry

Fair Value Measurements - Carrying Value and Estimated Fair Values of Outstanding Debt (Detail) - USD ($) $ in Millions	Jan. 02, 2016	Jan. 03, 2015	Dec. 12, 2014	Jun. 24, 2014
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Senior notes, carrying value	$ 1,519.9	$ 1,532.6
6.750% Senior Notes Due in 2020 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Senior notes, carrying value	613	610.8	$ 625
10.000% Senior Notes Due in 2021 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Senior notes, carrying value	390.1	405.6
Outstanding debt, fair value			$ 406
5.375% Senior Notes Due in 2022 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Senior notes, carrying value	516.8	516.2		$ 525
Level 1 [Member] | Estimate of Fair Value, Fair Value Disclosure [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Outstanding debt, fair value	1,561.1	1,515.2
Level 1 [Member] | 6.750% Senior Notes Due in 2020 [Member] | Estimate of Fair Value, Fair Value Disclosure [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Outstanding debt, fair value	641.4	630.1
Level 1 [Member] | 10.000% Senior Notes Due in 2021 [Member] | Estimate of Fair Value, Fair Value Disclosure [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Outstanding debt, fair value	397.3	403.4
Level 1 [Member] | 5.375% Senior Notes Due in 2022 [Member] | Estimate of Fair Value, Fair Value Disclosure [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Outstanding debt, fair value	$ 522.4	$ 481.7

Fair Value Measurements - Ca146

Fair Value Measurements - Carrying Value and Estimated Fair Values of Outstanding Debt (Parenthetical) (Detail) - USD ($) $ in Millions	Jan. 02, 2016	Jan. 03, 2015
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Outstanding aggregate principal amount	$ 1,671.4	$ 1,798
DSS Notes [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Outstanding aggregate principal amount	350
Debt instrument, fair value	406
Debt instrument, unamortized premium	$ 56

Quarterly Financial Informat147

Quarterly Financial Information (Unaudited) - Schedule of Quarterly Financial Information (Unaudited) (Detail) - USD ($) $ / shares in Units, $ in Millions	Jan. 03, 2015	Jan. 02, 2016	Oct. 03, 2015	Jul. 04, 2015	Apr. 04, 2015	Jan. 03, 2015	Sep. 27, 2014	Jun. 28, 2014	Mar. 29, 2014	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
Quarterly Financial Information Disclosure [Abstract]
Revenue, net		$ 698.8	$ 755.6	$ 779.8	$ 709.8	$ 543.5	$ 535	$ 549.2	$ 475.1	$ 2,944	$ 2,102.8	$ 2,094
Cost of sales		477.7	523.1	539.2	508.5	471.7	465.5	470.2	418.9	2,048.5	1,826.3	1,818.6
Gross profit		221.1	232.5	240.6	201.3	71.8	69.5	79	56.2	895.5	276.5	275.4
SG&A expenses		193.7	196.2	190.2	188.5	66.2	49.9	50.7	46.9	768.6	213.7	180.3
Loss (gain) on disposal of property, plant & equipment		4.2	1.1	0.2	1.4	1.3	0.4	(0.1)	0.1	6.9	1.7	1.8
Restructuring							0.1	0.1	2.2		2.4	2
Asset impairments							(0.2)	0.3	1.6		1.7	0
Acquisition and integration expenses		5.2	6.6	4.1	4.7	37.9	0.5	1.8	1.1	20.6	41.3	3.1
Operating income (loss)	$ 1.1	18	28.6	46.1	6.7	(33.6)	18.8	26.2	4.3	99.4	15.7	88.2
Net (loss) income attributed to Cott Corporation		$ (4.4)	$ 4.8	$ 2.2	$ (6)	$ 18.7	$ 1.3	$ (5.9)	$ (4.1)	$ (3.4)	$ 10	$ 17
Basic		$ (0.04)	$ 0.04	$ 0.02	$ (0.06)	$ 0.20	$ 0.01	$ (0.06)	$ (0.04)	$ (0.03)	$ 0.11	$ 0.18
Diluted		$ (0.04)	$ 0.04	$ 0.02	$ (0.06)	$ 0.19	$ 0.01	$ (0.06)	$ (0.04)	$ (0.03)	$ 0.10	$ 0.18

Quarterly Financial Informat148

Quarterly Financial Information (Unaudited) - Schedule of Quarterly Financial Information (Unaudited) (Parenthetical) (Detail) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015
Quarterly Financial Information Disclosure [Abstract]
Decrease to cost of sales	$ 4.8	$ 0.2
Decrease to SG&A expenses	0.2	0.1
Decrease in income tax benefit	$ 1.9	$ 0.1

Guarantor Subsidiaries (Cott Co

Guarantor Subsidiaries (Cott Corporation, DSS, Guarantor Subsidiaries and our other non-guarantor subsidiaries) - Additional Information (Detail)	Jan. 02, 2016
Cott Corporation, DSS, Guarantor Subsidiaries and our other non-guarantor subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Ownership percentage	100.00%

Guarantor Subsidiaries (Cott150

Guarantor Subsidiaries (Cott Corporation, DSS, Guarantor Subsidiaries and our other non-guarantor subsidiaries) - Condensed Consolidating Statement of Operations (Detail) - USD ($) $ in Millions	Jun. 11, 2015	Jan. 03, 2015	Jan. 02, 2016	Oct. 03, 2015	Jul. 04, 2015	Apr. 04, 2015	Jan. 03, 2015	Sep. 27, 2014	Jun. 28, 2014	Mar. 29, 2014	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
Condensed Financial Statements, Captions [Line Items]
Revenue, net			$ 698.8	$ 755.6	$ 779.8	$ 709.8	$ 543.5	$ 535	$ 549.2	$ 475.1	$ 2,944	$ 2,102.8	$ 2,094
Cost of sales			477.7	523.1	539.2	508.5	471.7	465.5	470.2	418.9	2,048.5	1,826.3	1,818.6
Gross profit			221.1	232.5	240.6	201.3	71.8	69.5	79	56.2	895.5	276.5	275.4
Selling, general and administrative expenses			193.7	196.2	190.2	188.5	66.2	49.9	50.7	46.9	768.6	213.7	180.3
Loss (gain) on disposal of property, plant & equipment			4.2	1.1	0.2	1.4	1.3	0.4	(0.1)	0.1	6.9	1.7	1.8
Restructuring								0.1	0.1	2.2		2.4	2
Asset impairments								(0.2)	0.3	1.6		1.7	0
Acquisition and integration expenses			5.2	6.6	4.1	4.7	37.9	0.5	1.8	1.1	20.6	41.3	3.1
Operating (loss) income		$ 1.1	$ 18	$ 28.6	$ 46.1	$ 6.7	$ (33.6)	$ 18.8	$ 26.2	$ 4.3	99.4	15.7	88.2
Other (income) expense, net											(9.5)	21	12.8
Interest expense, net											111	39.7	51.6
Income (loss) before income tax expense (benefit) and equity (loss) income											(2.1)	(45)	23.8
Income tax (benefit) expense											(22.7)	(61.4)	1.8
Net income (loss)											20.6	16.4	22
Less: Net income attributable to non-controlling interests											6.1	5.6	5
Comprehensive (loss) income attributed to Cott Corporation											(29.3)	(23.4)	12.6
Less: Foreign exchange impact on redemption of preferred shares	$ 12										12
Convertible Preferred Shares [Member]
Condensed Financial Statements, Captions [Line Items]
Less: Accumulated dividends on convertible and non-convertible shares											4.5	0.6
Non-convertible Preferred Shares [Member]
Condensed Financial Statements, Captions [Line Items]
Less: Accumulated dividends on convertible and non-convertible shares											1.4	0.2
Cott Corporation, DSS, Guarantor Subsidiaries and our other non-guarantor subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Revenue, net											2,944	2,102.8	2,094
Cost of sales											2,048.5	1,826.3	1,818.6
Gross profit											895.5	276.5	275.4
Selling, general and administrative expenses											768.6	213.7	180.3
Loss (gain) on disposal of property, plant & equipment											6.9	1.7	1.8
Restructuring												2.4	2
Asset impairments												1.7
Acquisition and integration expenses											20.6	41.3	3.1
Operating (loss) income											99.4	15.7	88.2
Other (income) expense, net											(9.5)	21	12.8
Interest expense, net											111	39.7	51.6
Income (loss) before income tax expense (benefit) and equity (loss) income											(2.1)	(45)	23.8
Income tax (benefit) expense											(22.7)	(61.4)	1.8
Net income (loss)											20.6	16.4	22
Less: Net income attributable to non-controlling interests											6.1	5.6	5
Net (loss) income attributed to Cott Corporation											(3.4)	10	17
Comprehensive (loss) income attributed to Cott Corporation											(29.3)	(23.4)	12.6
Less: Foreign exchange impact on redemption of preferred shares											12
Cott Corporation, DSS, Guarantor Subsidiaries and our other non-guarantor subsidiaries [Member] | Convertible Preferred Shares [Member]
Condensed Financial Statements, Captions [Line Items]
Less: Accumulated dividends on convertible and non-convertible shares											4.5	0.6
Cott Corporation, DSS, Guarantor Subsidiaries and our other non-guarantor subsidiaries [Member] | Non-convertible Preferred Shares [Member]
Condensed Financial Statements, Captions [Line Items]
Less: Accumulated dividends on convertible and non-convertible shares											1.4	0.2
Cott Corporation, DSS, Guarantor Subsidiaries and our other non-guarantor subsidiaries [Member] | Elimination Entries [Member]
Condensed Financial Statements, Captions [Line Items]
Revenue, net											(59)	(49.1)	(26.6)
Cost of sales											(59)	(49.1)	(26.6)
Equity (loss) income											(8.9)	(10.6)	(27.2)
Net income (loss)											(8.9)	(10.6)	(27.2)
Net (loss) income attributed to Cott Corporation											(8.9)	(10.6)	(27.2)
Comprehensive (loss) income attributed to Cott Corporation											(31.4)	7.6	(24.2)
Cott Corporation [Member] | Cott Corporation, DSS, Guarantor Subsidiaries and our other non-guarantor subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Revenue, net											147.7	166.3	170.9
Cost of sales											124.6	144.8	149
Gross profit											23.1	21.5	21.9
Selling, general and administrative expenses											23.3	23.1	28.9
Loss (gain) on disposal of property, plant & equipment											0.1	0.2	0.1
Restructuring												2.1	0.5
Asset impairments												0.9
Operating (loss) income											(0.3)	(4.8)	(7.6)
Other (income) expense, net											(8.6)	(10.9)	0.4
Intercompany interest (income) expense, net											(4.9)	(0.7)
Interest expense, net											0.2	0.2
Income (loss) before income tax expense (benefit) and equity (loss) income											13	6.6	(8)
Income tax (benefit) expense											1.6	0.3	(0.8)
Equity (loss) income											3.1	4.5	24.2
Net income (loss)											14.5	10.8	17
Net (loss) income attributed to Cott Corporation											(3.4)	10	17
Comprehensive (loss) income attributed to Cott Corporation											(29.3)	(23.4)	12.6
Less: Foreign exchange impact on redemption of preferred shares											12
Cott Corporation [Member] | Cott Corporation, DSS, Guarantor Subsidiaries and our other non-guarantor subsidiaries [Member] | Convertible Preferred Shares [Member]
Condensed Financial Statements, Captions [Line Items]
Less: Accumulated dividends on convertible and non-convertible shares											4.5	0.6
Cott Corporation [Member] | Cott Corporation, DSS, Guarantor Subsidiaries and our other non-guarantor subsidiaries [Member] | Non-convertible Preferred Shares [Member]
Condensed Financial Statements, Captions [Line Items]
Less: Accumulated dividends on convertible and non-convertible shares											1.4	0.2
DSS Group Inc [Member] | Cott Corporation, DSS, Guarantor Subsidiaries and our other non-guarantor subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Revenue, net											1,021.1	28.7
Cost of sales											402.8	15.9
Gross profit											618.3	12.8
Selling, general and administrative expenses											557.3	14.5
Loss (gain) on disposal of property, plant & equipment											5.3	0.1
Acquisition and integration expenses											16.7
Operating (loss) income											39	(1.8)
Other (income) expense, net											(1.2)	(0.1)
Intercompany interest (income) expense, net											43.5	2.6
Interest expense, net											30.1	1
Income (loss) before income tax expense (benefit) and equity (loss) income											(33.4)	(5.3)
Income tax (benefit) expense											(8.1)	(2.5)
Net income (loss)											(25.3)	(2.8)
Net (loss) income attributed to Cott Corporation											(25.3)	(2.8)
Comprehensive (loss) income attributed to Cott Corporation											(25.6)	(26.7)
Guarantor Subsidiaries [Member] | Cott Corporation, DSS, Guarantor Subsidiaries and our other non-guarantor subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Revenue, net											1,702.6	1,819	1,802.7
Cost of sales											1,474.7	1,600.1	1,567.1
Gross profit											227.9	218.9	235.6
Selling, general and administrative expenses											175.7	164.1	142.3
Loss (gain) on disposal of property, plant & equipment											1.5	1.3	1.6
Restructuring												0.3	1.2
Asset impairments												0.8
Acquisition and integration expenses											3.9	41.3	3.1
Operating (loss) income											46.8	11.1	87.4
Other (income) expense, net											0.2	31.9	12.4
Intercompany interest (income) expense, net											(38.6)	(1.9)
Interest expense, net											80.7	38.4	51.5
Income (loss) before income tax expense (benefit) and equity (loss) income											4.5	(57.3)	23.5
Income tax (benefit) expense											(16.3)	(59.8)	2.2
Equity (loss) income											5.8	6.1	3
Net income (loss)											26.6	8.6	24.3
Net (loss) income attributed to Cott Corporation											26.6	8.6	24.3
Comprehensive (loss) income attributed to Cott Corporation											45.6	10.6	19
Non-Guarantor Subsidiaries [Member] | Cott Corporation, DSS, Guarantor Subsidiaries and our other non-guarantor subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Revenue, net											131.6	137.9	147
Cost of sales											105.4	114.6	129.1
Gross profit											26.2	23.3	17.9
Selling, general and administrative expenses											12.3	12	9.1
Loss (gain) on disposal of property, plant & equipment												0.1	0.1
Restructuring													0.3
Operating (loss) income											13.9	11.2	8.4
Other (income) expense, net											0.1	0.1
Interest expense, net												0.1	0.1
Income (loss) before income tax expense (benefit) and equity (loss) income											13.8	11	8.3
Income tax (benefit) expense											0.1	0.6	0.4
Net income (loss)											13.7	10.4	7.9
Less: Net income attributable to non-controlling interests											6.1	5.6	5
Net (loss) income attributed to Cott Corporation											7.6	4.8	2.9
Comprehensive (loss) income attributed to Cott Corporation											$ 11.4	$ 8.5	$ 5.2

Guarantor Subsidiaries (Cott151

Guarantor Subsidiaries (Cott Corporation, DSS, Guarantor Subsidiaries and our other non-guarantor subsidiaries) - Consolidating Balance Sheets (Detail) - USD ($) $ in Millions	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013	Dec. 29, 2012
Condensed Financial Statements, Captions [Line Items]
Cash & cash equivalents	$ 77.1	$ 86.2	$ 47.2	$ 179.4
Accounts receivable, net of allowance	293.3	305.7
Income taxes recoverable	1.6	1.6
Inventories	249.4	262.4
Prepaid expenses and other assets	17.2	47.6
Total current assets	638.6	703.5
Property, plant & equipment, net	769.8	864.5	480.5
Goodwill	759.6	743.6	139.2
Intangibles and other assets, net	711.7	758	290.6
Deferred income taxes	7.6	3.4
Other tax receivable		0.2
Total assets	2,887.3	3,073.2	1,410.7
Short-term borrowings	122	229
Current maturities of long-term debt	3.4	4
Accounts payable and accrued liabilities	437.6	420
Total current liabilities	563	653
Long-term debt	1,525.4	1,541.3
Deferred income taxes	76.5	109.4
Other long-term liabilities	76.5	71.8
Total liabilities	2,241.4	2,375.5
Equity
Common shares, no par	534.7	388.3
Additional paid-in-capital	51.2	46.6
Retained earnings (deficit)	129.6	158.1
Accumulated other comprehensive (loss) income	(76.2)	(51)
Total Cott Corporation equity	639.3	542
Non-controlling interests	6.6	6.9
Total equity	645.9	548.9	604.4	621.4
Total liabilities, preferred shares and equity	2,887.3	3,073.2
Convertible Preferred Shares [Member]
Condensed Financial Statements, Captions [Line Items]
Non-convertible preferred shares		116.1
Non-convertible Preferred Shares [Member]
Condensed Financial Statements, Captions [Line Items]
Non-convertible preferred shares		32.7
Cott Corporation, DSS, Guarantor Subsidiaries and our other non-guarantor subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Cash & cash equivalents	77.1	86.2	47.2	179.4
Accounts receivable, net of allowance	293.3	305.7
Income taxes recoverable	1.6	1.6
Inventories	249.4	262.4
Prepaid expenses and other assets	17.2	47.6
Total current assets	638.6	703.5
Property, plant & equipment, net	769.8	864.5
Goodwill	759.6	743.6
Intangibles and other assets, net	711.7	758
Deferred income taxes	7.6	3.4
Other tax receivable		0.2
Total assets	2,887.3	3,073.2
Short-term borrowings	122	229
Current maturities of long-term debt	3.4	4
Accounts payable and accrued liabilities	437.6	420
Total current liabilities	563	653
Long-term debt	1,525.4	1,541.3
Deferred income taxes	76.5	109.4
Other long-term liabilities	76.5	71.8
Total liabilities	2,241.4	2,375.5
Equity
Common shares, no par	534.7	388.3
Additional paid-in-capital	51.2	46.6
Retained earnings (deficit)	129.6	158.1
Accumulated other comprehensive (loss) income	(76.2)	(51)
Total Cott Corporation equity	639.3	542
Non-controlling interests	6.6	6.9
Total equity	645.9	548.9
Total liabilities, preferred shares and equity	2,887.3	3,073.2
Cott Corporation, DSS, Guarantor Subsidiaries and our other non-guarantor subsidiaries [Member] | Convertible Preferred Shares [Member]
Condensed Financial Statements, Captions [Line Items]
Convertible preferred shares		116.1
Cott Corporation, DSS, Guarantor Subsidiaries and our other non-guarantor subsidiaries [Member] | Non-convertible Preferred Shares [Member]
Condensed Financial Statements, Captions [Line Items]
Non-convertible preferred shares		32.7
Cott Corporation, DSS, Guarantor Subsidiaries and our other non-guarantor subsidiaries [Member] | Elimination Entries [Member]
Condensed Financial Statements, Captions [Line Items]
Accounts receivable, net of allowance	(45.2)	(186.9)
Total current assets	(45.2)	(186.9)
Deferred income taxes	(38.2)	(36.1)
Due from affiliates	(944.4)	(586.9)
Investments in subsidiaries	(576.3)	(1,409.4)
Total assets	(1,604.1)	(2,219.3)
Accounts payable and accrued liabilities	(45.2)	(186.9)
Total current liabilities	(45.2)	(186.9)
Deferred income taxes	(38.2)	(36.1)
Due to affiliates	(944.4)	(586.9)
Total liabilities	(1,027.8)	(809.9)
Equity
Common shares, no par	(1,077.2)	(2,161.2)
Retained earnings (deficit)	524	752.4
Accumulated other comprehensive (loss) income	(23.1)	(0.6)
Total Cott Corporation equity	(576.3)	(1,409.4)
Total equity	(576.3)	(1,409.4)
Total liabilities, preferred shares and equity	(1,604.1)	(2,219.3)
Cott Corporation [Member] | Cott Corporation, DSS, Guarantor Subsidiaries and our other non-guarantor subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Cash & cash equivalents	20.8	6.2	1.5	39.8
Accounts receivable, net of allowance	18.3	16.2
Inventories	13	12.4
Prepaid expenses and other assets	2.2	2.3
Total current assets	54.3	37.1
Property, plant & equipment, net	29.7	38.2
Goodwill	19.8	23.4
Intangibles and other assets, net	0.8	0.7
Deferred income taxes	7.4	3.4
Other tax receivable		0.1
Due from affiliates	400.1	183.8
Investments in subsidiaries	176.3	436.3
Total assets	688.4	723
Current maturities of long-term debt		0.1
Accounts payable and accrued liabilities	47.6	30.4
Total current liabilities	47.6	30.5
Other long-term liabilities	0.5	0.4
Due to affiliates	1	1.3
Total liabilities	49.1	32.2
Equity
Common shares, no par	534.7	388.3
Additional paid-in-capital	51.2	46.6
Retained earnings (deficit)	129.6	158.1
Accumulated other comprehensive (loss) income	(76.2)	(51)
Total Cott Corporation equity	639.3	542
Total equity	639.3	542
Total liabilities, preferred shares and equity	688.4	723
Cott Corporation [Member] | Cott Corporation, DSS, Guarantor Subsidiaries and our other non-guarantor subsidiaries [Member] | Convertible Preferred Shares [Member]
Condensed Financial Statements, Captions [Line Items]
Convertible preferred shares		116.1
Cott Corporation [Member] | Cott Corporation, DSS, Guarantor Subsidiaries and our other non-guarantor subsidiaries [Member] | Non-convertible Preferred Shares [Member]
Condensed Financial Statements, Captions [Line Items]
Non-convertible preferred shares		32.7
DSS Group Inc [Member] | Cott Corporation, DSS, Guarantor Subsidiaries and our other non-guarantor subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Cash & cash equivalents	12.8	34.4
Accounts receivable, net of allowance	122.6	105.4
Income taxes recoverable	0.5	0.6
Inventories	31.4	34.2
Prepaid expenses and other assets	4.8	5.1
Total current assets	172.1	179.7
Property, plant & equipment, net	372.6	415.5
Goodwill	579.1	556.9
Intangibles and other assets, net	402.5	415.6
Total assets	1,526.3	1,567.7
Accounts payable and accrued liabilities	131.8	106.8
Total current liabilities	131.8	106.8
Long-term debt	390.1	405.6
Deferred income taxes	97.7	124.1
Other long-term liabilities	36.2	29.6
Due to affiliates	543.3	548.8
Total liabilities	1,199.1	1,214.9
Equity
Common shares, no par	355.5	355.5
Retained earnings (deficit)	(28.1)	(2.8)
Accumulated other comprehensive (loss) income	(0.2)	0.1
Total Cott Corporation equity	327.2	352.8
Total equity	327.2	352.8
Total liabilities, preferred shares and equity	1,526.3	1,567.7
Guarantor Subsidiaries [Member] | Cott Corporation, DSS, Guarantor Subsidiaries and our other non-guarantor subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Cash & cash equivalents	38.4	38.2	40.2	133.9
Accounts receivable, net of allowance	184.6	358.8
Income taxes recoverable	0.9	0.6
Inventories	199.4	210.3
Prepaid expenses and other assets	10	39.8
Total current assets	433.3	647.7
Property, plant & equipment, net	360.8	403
Goodwill	160.7	163.3
Intangibles and other assets, net	305.6	335
Deferred income taxes	38.2	36.1
Other tax receivable		0.1
Due from affiliates	544.3	403
Investments in subsidiaries	400	973.1
Total assets	2,242.9	2,961.3
Short-term borrowings	122	229
Current maturities of long-term debt	3	3
Accounts payable and accrued liabilities	295.1	461.6
Total current liabilities	420.1	693.6
Long-term debt	1,135.3	1,135.1
Deferred income taxes	17	21.4
Other long-term liabilities	38.7	40.5
Due to affiliates	371.9	3.9
Total liabilities	1,983	1,894.5
Equity
Common shares, no par	683.1	1,766
Retained earnings (deficit)	(437.5)	(694.5)
Accumulated other comprehensive (loss) income	14.3	(4.7)
Total Cott Corporation equity	259.9	1,066.8
Total equity	259.9	1,066.8
Total liabilities, preferred shares and equity	2,242.9	2,961.3
Non-Guarantor Subsidiaries [Member] | Cott Corporation, DSS, Guarantor Subsidiaries and our other non-guarantor subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Cash & cash equivalents	5.1	7.4	$ 5.5	$ 5.7
Accounts receivable, net of allowance	13	12.2
Income taxes recoverable	0.2	0.4
Inventories	5.6	5.5
Prepaid expenses and other assets	0.2	0.4
Total current assets	24.1	25.9
Property, plant & equipment, net	6.7	7.8
Intangibles and other assets, net	2.8	6.7
Deferred income taxes	0.2
Due from affiliates		0.1
Total assets	33.8	40.5
Current maturities of long-term debt	0.4	0.9
Accounts payable and accrued liabilities	8.3	8.1
Total current liabilities	8.7	9
Long-term debt		0.6
Other long-term liabilities	1.1	1.3
Due to affiliates	28.2	32.9
Total liabilities	38	43.8
Equity
Common shares, no par	38.6	39.7
Retained earnings (deficit)	(58.4)	(55.1)
Accumulated other comprehensive (loss) income	9	5.2
Total Cott Corporation equity	(10.8)	(10.2)
Non-controlling interests	6.6	6.9
Total equity	(4.2)	(3.3)
Total liabilities, preferred shares and equity	$ 33.8	$ 40.5

Guarantor Subsidiaries (Cott152

Guarantor Subsidiaries (Cott Corporation, DSS, Guarantor Subsidiaries and our other non-guarantor subsidiaries) - Condensed Consolidating Statement of Cash Flows (Detail) - USD ($) $ in Millions	Jun. 11, 2015	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
Condensed Financial Statements, Captions [Line Items]
Net cash provided by (used in) operating activities		$ 254.6	$ 56.7	$ 154.9
Investing Activities
Acquisition, net of cash received		(24)	(798.5)	(11.2)
Additions to property, plant & equipment		(110.8)	(46.7)	(55.3)
Additions to intangibles and other assets		(4.6)	(6.9)	(5.9)
Proceeds from sale of property, plant & equipment		40.9	1.8	0.2
Other investing activities		(1.2)
Proceeds from insurance recoveries				0.6
Net cash used in investing activities		(99.7)	(850.3)	(71.6)
Financing Activities
Payments of long-term debt		(3.7)	(393.6)	(220.8)
Issue of long-term debt			1,150
Borrowings under ABL		994.5	959	131.9
Payments under ABL		(1,101.8)	(779.6)	(82.1)
Distributions to non-controlling interests		(8.5)	(8.5)	(6.6)
Issuance of common shares	$ 144.6	143.1
Financing fees		(0.6)	(24)	(0.8)
Preferred shares repurchased and cancelled		(148.8)
Common shares repurchased and cancelled		(0.8)	(12.1)	(13)
Payment of deferred consideration for acquisitions		(2.5)	(32.4)
Other financing activities			(0.3)
Net cash (used in) provided by financing activities		(160.1)	835.7	(213.3)
Effect of exchange rate changes on cash		(3.9)	(3.1)	(2.2)
Net decrease in cash & cash equivalents		(9.1)	39	(132.2)
Cash & cash equivalents, beginning of period		86.2	47.2	179.4
Cash & cash equivalents, end of period		77.1	86.2	47.2
Cott Corporation, DSS, Guarantor Subsidiaries and our other non-guarantor subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Net cash provided by (used in) operating activities		254.6	56.7	154.9
Investing Activities
Acquisition, net of cash received		(24)	(798.5)	(11.2)
Additions to property, plant & equipment		(110.8)	(46.7)	(55.3)
Additions to intangibles and other assets		(4.6)	(6.9)	(5.9)
Proceeds from sale of property, plant & equipment		40.9	1.8	0.2
Other investing activities		(1.2)
Proceeds from insurance recoveries				0.6
Net cash used in investing activities		(99.7)	(850.3)	(71.6)
Financing Activities
Payments of long-term debt		(3.7)	(393.6)	(220.8)
Issue of long-term debt			1,150
Borrowings under ABL		994.5	959	131.9
Payments under ABL		(1,101.8)	(779.6)	(82.1)
Distributions to non-controlling interests		(8.5)	(8.5)	(6.6)
Issuance of common shares		143.1
Financing fees		(0.6)	(24)	(0.8)
Preferred shares repurchased and cancelled		(148.8)
Common shares repurchased and cancelled		(0.8)	(12.1)	(13)
Dividends to common and preferred shareholders		(31)	(22.8)	(21.9)
Payment of deferred consideration for acquisitions		(2.5)	(32.4)
Other financing activities			(0.3)
Net cash (used in) provided by financing activities		(160.1)	835.7	(213.3)
Effect of exchange rate changes on cash		(3.9)	(3.1)	(2.2)
Net decrease in cash & cash equivalents		(9.1)	39	(132.2)
Cash & cash equivalents, beginning of period		86.2	47.2	179.4
Cash & cash equivalents, end of period		77.1	86.2	47.2
Cott Corporation, DSS, Guarantor Subsidiaries and our other non-guarantor subsidiaries [Member] | Elimination Entries [Member]
Condensed Financial Statements, Captions [Line Items]
Net cash provided by (used in) operating activities		(30.2)	(63.8)	(34)
Financing Activities
Intercompany dividends		30.2	63.8	34
Net cash (used in) provided by financing activities		30.2	63.8	34
Cott Corporation [Member] | Cott Corporation, DSS, Guarantor Subsidiaries and our other non-guarantor subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Net cash provided by (used in) operating activities		56.2	42	5.5
Investing Activities
Additions to property, plant & equipment		(2)	(1.9)	(6.8)
Net cash used in investing activities		(2)	(1.9)	(6.8)
Financing Activities
Payments of long-term debt		(0.1)	(0.1)	(0.1)
Issuance of common shares		143.1
Financing fees				(0.1)
Preferred shares repurchased and cancelled		(148.8)
Common shares repurchased and cancelled		(0.8)	(12.1)	(13)
Dividends to common and preferred shareholders		(31)	(22.8)	(21.9)
Net cash (used in) provided by financing activities		(37.6)	(35)	(35.1)
Effect of exchange rate changes on cash		(2)	(0.4)	(1.9)
Net decrease in cash & cash equivalents		14.6	4.7	(38.3)
Cash & cash equivalents, beginning of period		6.2	1.5	39.8
Cash & cash equivalents, end of period		20.8	6.2	1.5
DSS Group Inc [Member] | Cott Corporation, DSS, Guarantor Subsidiaries and our other non-guarantor subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Net cash provided by (used in) operating activities		58.4	9.2
Investing Activities
Acquisition, net of cash received		(24)
Additions to property, plant & equipment		(67.2)	(3.6)
Additions to intangibles and other assets		(3.1)
Proceeds from sale of property, plant & equipment		14.3
Net cash used in investing activities		(80)	(3.6)
Financing Activities
Intercompany financing transactions			28.8
Net cash (used in) provided by financing activities			28.8
Net decrease in cash & cash equivalents		(21.6)	34.4
Cash & cash equivalents, beginning of period		34.4
Cash & cash equivalents, end of period		12.8	34.4
Guarantor Subsidiaries [Member] | Cott Corporation, DSS, Guarantor Subsidiaries and our other non-guarantor subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Net cash provided by (used in) operating activities		152.9	56.6	168.2
Investing Activities
Acquisition, net of cash received			(798.5)	(11.2)
Additions to property, plant & equipment		(40.3)	(40.4)	(47.2)
Additions to intangibles and other assets		(1.5)	(6.9)	(5.9)
Proceeds from sale of property, plant & equipment		26.6	1.8
Other investing activities		(1.2)
Proceeds from insurance recoveries				0.6
Net cash used in investing activities		(16.4)	(844)	(63.7)
Financing Activities
Payments of long-term debt		(2.9)	(392.4)	(219.9)
Issue of long-term debt			1,150
Borrowings under ABL		994.5	959	131.9
Payments under ABL		(1,101.8)	(779.6)	(82.1)
Financing fees		(0.6)	(24)	(0.7)
Payment of deferred consideration for acquisitions		(2.5)	(32.4)
Intercompany financing transactions			(28.8)
Other financing activities			(0.3)
Intercompany dividends		(21.4)	(63.8)	(27.1)
Net cash (used in) provided by financing activities		(134.7)	787.7	(197.9)
Effect of exchange rate changes on cash		(1.6)	(2.3)	(0.3)
Net decrease in cash & cash equivalents		0.2	(2)	(93.7)
Cash & cash equivalents, beginning of period		38.2	40.2	133.9
Cash & cash equivalents, end of period		38.4	38.2	40.2
Non-Guarantor Subsidiaries [Member] | Cott Corporation, DSS, Guarantor Subsidiaries and our other non-guarantor subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Net cash provided by (used in) operating activities		17.3	12.7	15.2
Investing Activities
Additions to property, plant & equipment		(1.3)	(0.8)	(1.3)
Proceeds from sale of property, plant & equipment				0.2
Net cash used in investing activities		(1.3)	(0.8)	(1.1)
Financing Activities
Payments of long-term debt		(0.7)	(1.1)	(0.8)
Distributions to non-controlling interests		(8.5)	(8.5)	(6.6)
Intercompany dividends		(8.8)		(6.9)
Net cash (used in) provided by financing activities		(18)	(9.6)	(14.3)
Effect of exchange rate changes on cash		(0.3)	(0.4)
Net decrease in cash & cash equivalents		(2.3)	1.9	(0.2)
Cash & cash equivalents, beginning of period		7.4	5.5	5.7
Cash & cash equivalents, end of period		$ 5.1	$ 7.4	$ 5.5

Guarantor Subsidiaries (Cott153

Guarantor Subsidiaries (Cott Corporation, CBI, Cott Guarantor Subsidiaries and our other non-guarantor subsidiaries) - Additional Information (Detail)	Jan. 02, 2016
Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Ownership percentage	100.00%
Cott Corporation, CBI, Cott Guarantor Subsidiaries and our other non-guarantor subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Ownership percentage	100.00%

Guarantor Subsidiaries (Cott154

Guarantor Subsidiaries (Cott Corporation, CBI, Cott Guarantor Subsidiaries and our other non-guarantor subsidiaries) - Condensed Consolidating Statements of Operations (Detail) - USD ($) $ in Millions	Jun. 11, 2015	Jan. 03, 2015	Jan. 02, 2016	Oct. 03, 2015	Jul. 04, 2015	Apr. 04, 2015	Jan. 03, 2015	Sep. 27, 2014	Jun. 28, 2014	Mar. 29, 2014	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
Condensed Financial Statements, Captions [Line Items]
Revenue, net			$ 698.8	$ 755.6	$ 779.8	$ 709.8	$ 543.5	$ 535	$ 549.2	$ 475.1	$ 2,944	$ 2,102.8	$ 2,094
Cost of sales			477.7	523.1	539.2	508.5	471.7	465.5	470.2	418.9	2,048.5	1,826.3	1,818.6
Gross profit			221.1	232.5	240.6	201.3	71.8	69.5	79	56.2	895.5	276.5	275.4
Selling, general and administrative expenses			193.7	196.2	190.2	188.5	66.2	49.9	50.7	46.9	768.6	213.7	180.3
Loss (gain) on disposal of property, plant & equipment			4.2	1.1	0.2	1.4	1.3	0.4	(0.1)	0.1	6.9	1.7	1.8
Restructuring								0.1	0.1	2.2		2.4	2
Asset impairments								(0.2)	0.3	1.6		1.7	0
Acquisition and integration expenses			5.2	6.6	4.1	4.7	37.9	0.5	1.8	1.1	20.6	41.3	3.1
Operating (loss) income		$ 1.1	$ 18	$ 28.6	$ 46.1	$ 6.7	$ (33.6)	$ 18.8	$ 26.2	$ 4.3	99.4	15.7	88.2
Other (income) expense, net											(9.5)	21	12.8
Interest expense, net											111	39.7	51.6
(Loss) income before income tax (benefit) expense and equity income (loss)											(2.1)	(45)	23.8
Income tax (benefit) expense											(22.7)	(61.4)	1.8
Net (loss) income											20.6	16.4	22
Less: Net income attributable to non-controlling interests											6.1	5.6	5
Comprehensive (loss) income attributed to Cott Corporation											(29.3)	(23.4)	12.6
Less: Foreign exchange impact on redemption of preferred shares	$ 12										12
Convertible Preferred Shares [Member]
Condensed Financial Statements, Captions [Line Items]
Less: Accumulated dividends on convertible and non-convertible shares											4.5	0.6
Non-convertible Preferred Shares [Member]
Condensed Financial Statements, Captions [Line Items]
Less: Accumulated dividends on convertible and non-convertible shares											1.4	0.2
Cott Corporation, CBI, Cott Guarantor Subsidiaries and our other non-guarantor subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Revenue, net											2,944	2,102.8	2,094
Cost of sales											2,048.5	1,826.3	1,818.6
Gross profit											895.5	276.5	275.4
Selling, general and administrative expenses											768.6	213.7	180.3
Loss (gain) on disposal of property, plant & equipment											6.9	1.7	1.8
Restructuring												2.4	2
Asset impairments												1.7
Acquisition and integration expenses											20.6	41.3	3.1
Operating (loss) income											99.4	15.7	88.2
Other (income) expense, net											(9.5)	21	12.8
Interest expense, net											111	39.7	51.6
(Loss) income before income tax (benefit) expense and equity income (loss)											(2.1)	(45)	23.8
Income tax (benefit) expense											(22.7)	(61.4)	1.8
Net (loss) income											20.6	16.4	22
Less: Net income attributable to non-controlling interests											6.1	5.6	5
Net (loss)income attributed to Cott Corporation											(3.4)	10	17
Comprehensive (loss) income attributed to Cott Corporation											(29.3)	(23.4)	12.6
Less: Foreign exchange impact on redemption of preferred shares											12
Cott Corporation, CBI, Cott Guarantor Subsidiaries and our other non-guarantor subsidiaries [Member] | Convertible Preferred Shares [Member]
Condensed Financial Statements, Captions [Line Items]
Less: Accumulated dividends on convertible and non-convertible shares											4.5	0.6
Cott Corporation, CBI, Cott Guarantor Subsidiaries and our other non-guarantor subsidiaries [Member] | Non-convertible Preferred Shares [Member]
Condensed Financial Statements, Captions [Line Items]
Less: Accumulated dividends on convertible and non-convertible shares											1.4	0.2
Cott Corporation, CBI, Cott Guarantor Subsidiaries and our other non-guarantor subsidiaries [Member] | Elimination Entries [Member]
Condensed Financial Statements, Captions [Line Items]
Revenue, net											(59)	(49.1)	(26.6)
Cost of sales											(59)	(49.1)	(26.6)
Equity income											(8.9)	(10.6)	(22.1)
Net (loss) income											(8.9)	(10.6)	(22.1)
Net (loss)income attributed to Cott Corporation											(8.9)	(10.6)	(22.1)
Comprehensive (loss) income attributed to Cott Corporation											(31.4)	7.6	(29.9)
Cott Corporation [Member] | Cott Corporation, CBI, Cott Guarantor Subsidiaries and our other non-guarantor subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Revenue, net											147.7	166.3	170.9
Cost of sales											124.6	144.8	149
Gross profit											23.1	21.5	21.9
Selling, general and administrative expenses											23.3	23.1	28.9
Loss (gain) on disposal of property, plant & equipment											0.1	0.2	0.1
Restructuring												2.1	0.5
Asset impairments												0.9
Operating (loss) income											(0.3)	(4.8)	(7.6)
Other (income) expense, net											(8.6)	(10.9)	0.4
Intercompany interest (income) expense, net											(4.9)	(0.7)
Interest expense, net											0.2	0.2
(Loss) income before income tax (benefit) expense and equity income (loss)											13	6.6	(8)
Income tax (benefit) expense											1.6	0.3	(0.8)
Equity income											3.1	4.5	24.2
Net (loss) income											14.5	10.8	17
Net (loss)income attributed to Cott Corporation											(3.4)	10	17
Comprehensive (loss) income attributed to Cott Corporation											(29.3)	(23.4)	12.6
Less: Foreign exchange impact on redemption of preferred shares											12
Cott Corporation [Member] | Cott Corporation, CBI, Cott Guarantor Subsidiaries and our other non-guarantor subsidiaries [Member] | Convertible Preferred Shares [Member]
Condensed Financial Statements, Captions [Line Items]
Less: Accumulated dividends on convertible and non-convertible shares											4.5	0.6
Cott Corporation [Member] | Cott Corporation, CBI, Cott Guarantor Subsidiaries and our other non-guarantor subsidiaries [Member] | Non-convertible Preferred Shares [Member]
Condensed Financial Statements, Captions [Line Items]
Less: Accumulated dividends on convertible and non-convertible shares											1.4	0.2
Cott Beverages Inc. [Member] | Cott Corporation, CBI, Cott Guarantor Subsidiaries and our other non-guarantor subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Revenue, net											715	745.1	780.4
Cost of sales											611.5	643.2	668.5
Gross profit											103.5	101.9	111.9
Selling, general and administrative expenses											91.6	85.9	74.1
Loss (gain) on disposal of property, plant & equipment											0.5	0.1	1.1
Restructuring												0.3	0.5
Asset impairments												0.8
Acquisition and integration expenses											3.2	38.8	1.2
Operating (loss) income											8.2	(24)	35
Other (income) expense, net												21.8	12.5
Intercompany interest (income) expense, net											(51.2)	(18.4)	(12)
Interest expense, net											80.1	37.2	50.8
(Loss) income before income tax (benefit) expense and equity income (loss)											(20.7)	(64.6)	(16.3)
Income tax (benefit) expense											(14.8)	(59.6)	4.6
Equity income											6.1	6.1	5.2
Net (loss) income											0.2	1.1	(15.7)
Net (loss)income attributed to Cott Corporation											0.2	1.1	(15.7)
Comprehensive (loss) income attributed to Cott Corporation											(7.9)	(31.5)	(4.9)
Guarantor Subsidiaries [Member] | Cott Corporation, CBI, Cott Guarantor Subsidiaries and our other non-guarantor subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Revenue, net											2,008.7	1,102.6	1,022.3
Cost of sales											1,266	972.8	898.6
Gross profit											742.7	129.8	123.7
Selling, general and administrative expenses											641.4	92.7	68.2
Loss (gain) on disposal of property, plant & equipment											6.3	1.3	0.5
Restructuring													0.7
Acquisition and integration expenses											17.4	2.5	1.9
Operating (loss) income											77.6	33.3	52.4
Other (income) expense, net											(1)	10	(0.1)
Intercompany interest (income) expense, net											56.1	19.1	12
Interest expense, net											30.7	2.2	0.7
(Loss) income before income tax (benefit) expense and equity income (loss)											(8.2)	2	39.8
Income tax (benefit) expense											(9.6)	(2.7)	(2.4)
Equity income											(0.3)		(7.3)
Net (loss) income											1.1	4.7	34.9
Net (loss)income attributed to Cott Corporation											1.1	4.7	34.9
Comprehensive (loss) income attributed to Cott Corporation											27.9	15.4	29.6
Non-Guarantor Subsidiaries [Member] | Cott Corporation, CBI, Cott Guarantor Subsidiaries and our other non-guarantor subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Revenue, net											131.6	137.9	147
Cost of sales											105.4	114.6	129.1
Gross profit											26.2	23.3	17.9
Selling, general and administrative expenses											12.3	12	9.1
Loss (gain) on disposal of property, plant & equipment												0.1	0.1
Restructuring													0.3
Operating (loss) income											13.9	11.2	8.4
Other (income) expense, net											0.1	0.1
Interest expense, net												0.1	0.1
(Loss) income before income tax (benefit) expense and equity income (loss)											13.8	11	8.3
Income tax (benefit) expense											0.1	0.6	0.4
Net (loss) income											13.7	10.4	7.9
Less: Net income attributable to non-controlling interests											6.1	5.6	5
Net (loss)income attributed to Cott Corporation											7.6	4.8	2.9
Comprehensive (loss) income attributed to Cott Corporation											$ 11.4	$ 8.5	$ 5.2

Guarantor Subsidiaries (Cott155

Guarantor Subsidiaries (Cott Corporation, CBI, Cott Guarantor Subsidiaries and our other non-guarantor subsidiaries) - Consolidating Balance Sheets (Detail) - USD ($) $ in Millions	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013	Dec. 29, 2012
Condensed Financial Statements, Captions [Line Items]
Cash & cash equivalents	$ 77.1	$ 86.2	$ 47.2	$ 179.4
Accounts receivable, net of allowance	293.3	305.7
Income taxes recoverable	1.6	1.6
Inventories	249.4	262.4
Prepaid expenses and other assets	17.2	47.6
Total current assets	638.6	703.5
Property, plant & equipment, net	769.8	864.5	480.5
Goodwill	759.6	743.6	139.2
Intangibles and other assets, net	711.7	758	290.6
Deferred tax assets	7.6	3.4
Other tax receivable		0.2
Total assets	2,887.3	3,073.2	1,410.7
Short-term borrowings	122	229
Current maturities of long-term debt	3.4	4
Accounts payable and accrued liabilities	437.6	420
Total current liabilities	563	653
Long-term debt	1,525.4	1,541.3
Deferred tax liabilities	76.5	109.4
Other long-term liabilities	76.5	71.8
Total liabilities	2,241.4	2,375.5
Equity
Common shares, no par	534.7	388.3
Additional paid-in-capital	51.2	46.6
Retained earnings (deficit)	129.6	158.1
Accumulated other comprehensive (loss) income	(76.2)	(51)
Total Cott Corporation equity	639.3	542
Non-controlling interests	6.6	6.9
Total equity	645.9	548.9	604.4	621.4
Total liabilities and equity	2,887.3	3,073.2
Cott Corporation, CBI, Cott Guarantor Subsidiaries and our other non-guarantor subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Cash & cash equivalents	77.1	86.2	47.2	179.4
Accounts receivable, net of allowance	293.3	305.7
Income taxes recoverable	1.6	1.6
Inventories	249.4	262.4
Prepaid expenses and other assets	17.2	47.6
Total current assets	638.6	703.5
Property, plant & equipment, net	769.8	864.5
Goodwill	759.6	743.6
Intangibles and other assets, net	711.7	758
Deferred tax assets	7.6	3.4
Other tax receivable		0.2
Total assets	2,887.3	3,073.2
Short-term borrowings	122	229
Current maturities of long-term debt	3.4	4
Accounts payable and accrued liabilities	437.6	420
Total current liabilities	563	653
Long-term debt	1,525.4	1,541.3
Deferred tax liabilities	76.5	109.4
Other long-term liabilities	76.5	71.8
Total liabilities	2,241.4	2,375.5
Convertible preferred shares		116.1
Non-convertible preferred shares		32.7
Equity
Common shares, no par	534.7	388.3
Additional paid-in-capital	51.2	46.6
Retained earnings (deficit)	129.6	158.1
Accumulated other comprehensive (loss) income	(76.2)	(51)
Total Cott Corporation equity	639.3	542
Non-controlling interests	6.6	6.9
Total equity	645.9	548.9
Total liabilities and equity	2,887.3	3,073.2
Cott Corporation, CBI, Cott Guarantor Subsidiaries and our other non-guarantor subsidiaries [Member] | Elimination Entries [Member]
Condensed Financial Statements, Captions [Line Items]
Accounts receivable, net of allowance	(163.1)	(186.9)
Total current assets	(163.1)	(186.9)
Deferred tax assets	(38.2)	(36.1)
Due from affiliates	(990.2)	(751.4)
Investments in subsidiaries	(1,726.1)	(1,409.4)
Total assets	(2,917.6)	(2,383.8)
Accounts payable and accrued liabilities	(163.1)	(186.9)
Total current liabilities	(163.1)	(186.9)
Deferred tax liabilities	(38.2)	(36.1)
Due to affiliates	(990.2)	(751.4)
Total liabilities	(1,191.5)	(974.4)
Equity
Common shares, no par	(2,227)	(2,161.2)
Retained earnings (deficit)	524	752.4
Accumulated other comprehensive (loss) income	(23.1)	(0.6)
Total Cott Corporation equity	(1,726.1)	(1,409.4)
Total equity	(1,726.1)	(1,409.4)
Total liabilities and equity	(2,917.6)	(2,383.8)
Cott Corporation [Member] | Cott Corporation, CBI, Cott Guarantor Subsidiaries and our other non-guarantor subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Cash & cash equivalents	20.8	6.2	1.5	39.8
Accounts receivable, net of allowance	18.3	16.2
Inventories	13	12.4
Prepaid expenses and other assets	2.2	2.3
Total current assets	54.3	37.1
Property, plant & equipment, net	29.7	38.2
Goodwill	19.8	23.4
Intangibles and other assets, net	0.8	0.7
Deferred tax assets	7.4	3.4
Other tax receivable		0.1
Due from affiliates	400.1	183.8
Investments in subsidiaries	176.3	436.3
Total assets	688.4	723
Current maturities of long-term debt		0.1
Accounts payable and accrued liabilities	47.6	30.4
Total current liabilities	47.6	30.5
Other long-term liabilities	0.5	0.4
Due to affiliates	1	1.3
Total liabilities	49.1	32.2
Convertible preferred shares		116.1
Non-convertible preferred shares		32.7
Equity
Common shares, no par	534.7	388.3
Additional paid-in-capital	51.2	46.6
Retained earnings (deficit)	129.6	158.1
Accumulated other comprehensive (loss) income	(76.2)	(51)
Total Cott Corporation equity	639.3	542
Total equity	639.3	542
Total liabilities and equity	688.4	723
Cott Beverages Inc. [Member] | Cott Corporation, CBI, Cott Guarantor Subsidiaries and our other non-guarantor subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Cash & cash equivalents	1	8.6	1.1	37.5
Accounts receivable, net of allowance	63.3	130.4
Income taxes recoverable	0.6	0.6
Inventories	76.7	72.5
Prepaid expenses and other assets	4.6	33.9
Total current assets	146.2	246
Property, plant & equipment, net	163.3	178.4
Goodwill	4.5	4.5
Intangibles and other assets, net	79.2	81.6
Deferred tax assets	38.2	36.1
Other tax receivable		0.1
Due from affiliates	587.5	564.5
Investments in subsidiaries	847.3	623.5
Total assets	1,866.2	1,734.7
Short-term borrowings	122	229
Current maturities of long-term debt	2.6	2.5
Accounts payable and accrued liabilities	234.6	212.4
Total current liabilities	359.2	443.9
Long-term debt	1,134.1	1,133.4
Other long-term liabilities	20	5.8
Due to affiliates	1.6	1.7
Total liabilities	1,514.9	1,584.8
Equity
Common shares, no par	701.5	525.7
Retained earnings (deficit)	(333.5)	(367.2)
Accumulated other comprehensive (loss) income	(16.7)	(8.6)
Total Cott Corporation equity	351.3	149.9
Total equity	351.3	149.9
Total liabilities and equity	1,866.2	1,734.7
Guarantor Subsidiaries [Member] | Cott Corporation, CBI, Cott Guarantor Subsidiaries and our other non-guarantor subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Cash & cash equivalents	50.2	64	39.1	96.4
Accounts receivable, net of allowance	361.8	333.8
Income taxes recoverable	0.8	0.6
Inventories	154.1	172
Prepaid expenses and other assets	10.2	11
Total current assets	577.1	581.4
Property, plant & equipment, net	570.1	640.1
Goodwill	735.3	715.7
Intangibles and other assets, net	628.9	669
Due from affiliates	2.6	3
Investments in subsidiaries	702.5	349.6
Total assets	3,216.5	2,958.8
Current maturities of long-term debt	0.4	0.5
Accounts payable and accrued liabilities	310.2	356
Total current liabilities	310.6	356.5
Long-term debt	391.3	407.3
Deferred tax liabilities	114.7	145.5
Other long-term liabilities	54.9	64.3
Due to affiliates	959.4	715.5
Total liabilities	1,830.9	1,689.1
Equity
Common shares, no par	1,486.9	1,595.8
Retained earnings (deficit)	(132.1)	(330.1)
Accumulated other comprehensive (loss) income	30.8	4
Total Cott Corporation equity	1,385.6	1,269.7
Total equity	1,385.6	1,269.7
Total liabilities and equity	3,216.5	2,958.8
Non-Guarantor Subsidiaries [Member] | Cott Corporation, CBI, Cott Guarantor Subsidiaries and our other non-guarantor subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Cash & cash equivalents	5.1	7.4	$ 5.5	$ 5.7
Accounts receivable, net of allowance	13	12.2
Income taxes recoverable	0.2	0.4
Inventories	5.6	5.5
Prepaid expenses and other assets	0.2	0.4
Total current assets	24.1	25.9
Property, plant & equipment, net	6.7	7.8
Intangibles and other assets, net	2.8	6.7
Deferred tax assets	0.2
Due from affiliates		0.1
Total assets	33.8	40.5
Current maturities of long-term debt	0.4	0.9
Accounts payable and accrued liabilities	8.3	8.1
Total current liabilities	8.7	9
Long-term debt		0.6
Other long-term liabilities	1.1	1.3
Due to affiliates	28.2	32.9
Total liabilities	38	43.8
Equity
Common shares, no par	38.6	39.7
Retained earnings (deficit)	(58.4)	(55.1)
Accumulated other comprehensive (loss) income	9	5.2
Total Cott Corporation equity	(10.8)	(10.2)
Non-controlling interests	6.6	6.9
Total equity	(4.2)	(3.3)
Total liabilities and equity	$ 33.8	$ 40.5

Guarantor Subsidiaries (Cott156

Guarantor Subsidiaries (Cott Corporation, CBI, Cott Guarantor Subsidiaries and our other non-guarantor subsidiaries) - Condensed Consolidating Statement of Cash Flows (Detail) - USD ($) $ in Millions	Jun. 11, 2015	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
Condensed Financial Statements, Captions [Line Items]
Net cash provided by (used in) operating activities		$ 254.6	$ 56.7	$ 154.9
Investing Activities
Acquisition, net of cash received		(24)	(798.5)	(11.2)
Additions to property, plant & equipment		(110.8)	(46.7)	(55.3)
Additions to intangibles and other assets		(4.6)	(6.9)	(5.9)
Proceeds from sale of property, plant & equipment		40.9	1.8	0.2
Other investing activities		(1.2)
Proceeds from insurance recoveries				0.6
Net cash used in investing activities		(99.7)	(850.3)	(71.6)
Financing Activities
Payments of long-term debt		(3.7)	(393.6)	(220.8)
Issue of long-term debt			1,150
Borrowings under ABL		994.5	959	131.9
Payments under ABL		(1,101.8)	(779.6)	(82.1)
Distributions to non-controlling interests		(8.5)	(8.5)	(6.6)
Issuance of common shares	$ 144.6	143.1
Financing fees		(0.6)	(24)	(0.8)
Preferred shares repurchased and cancelled		(148.8)
Common shares repurchased and cancelled		(0.8)	(12.1)	(13)
Dividends to common and preferred shareholders		(31)	(22.8)	(21.9)
Payment of deferred consideration for acquisitions		(2.5)	(32.4)
Other financing activities			(0.3)
Net cash (used in) provided by financing activities		(160.1)	835.7	(213.3)
Effect of exchange rate changes on cash		(3.9)	(3.1)	(2.2)
Net decrease in cash & cash equivalents		(9.1)	39	(132.2)
Cash & cash equivalents, beginning of period		86.2	47.2	179.4
Cash & cash equivalents, end of period		77.1	86.2	47.2
Cott Corporation, CBI, Cott Guarantor Subsidiaries and our other non-guarantor subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Net cash provided by (used in) operating activities		254.6	56.7	154.9
Investing Activities
Acquisition, net of cash received		(24)	(798.5)	(11.2)
Additions to property, plant & equipment		(110.8)	(46.7)	(55.3)
Additions to intangibles and other assets		(4.6)	(6.9)	(5.9)
Proceeds from sale of property, plant & equipment		40.9	1.8	0.2
Other investing activities		(1.2)
Proceeds from insurance recoveries				0.6
Net cash used in investing activities		(99.7)	(850.3)	(71.6)
Financing Activities
Payments of long-term debt		(3.7)	(393.6)	(220.8)
Issue of long-term debt			1,150
Borrowings under ABL		994.5	959	131.9
Payments under ABL		(1,101.8)	(779.6)	(82.1)
Distributions to non-controlling interests		(8.5)	(8.5)	(6.6)
Issuance of common shares		143.1
Financing fees		(0.6)	(24)	(0.8)
Preferred shares repurchased and cancelled		(148.8)
Common shares repurchased and cancelled		(0.8)	(12.1)	(13)
Dividends to common and preferred shareholders		(31)	(22.8)
Dividends to common shareholders				(21.9)
Payment of deferred consideration for acquisitions		(2.5)	(32.4)
Other financing activities			(0.3)
Net cash (used in) provided by financing activities		(160.1)	835.7	(213.3)
Effect of exchange rate changes on cash		(3.9)	(3.1)	(2.2)
Net decrease in cash & cash equivalents		(9.1)	39	(132.2)
Cash & cash equivalents, beginning of period		86.2	47.2	179.4
Cash & cash equivalents, end of period		77.1	86.2	47.2
Cott Corporation, CBI, Cott Guarantor Subsidiaries and our other non-guarantor subsidiaries [Member] | Elimination Entries [Member]
Condensed Financial Statements, Captions [Line Items]
Net cash provided by (used in) operating activities		(52.8)	(90.5)	(34)
Financing Activities
Intercompany dividends		52.8	90.5	34
Net cash (used in) provided by financing activities		52.8	90.5	34
Cott Corporation, CBI, Cott Guarantor Subsidiaries and our other non-guarantor subsidiaries [Member] | Cott Corporation [Member]
Condensed Financial Statements, Captions [Line Items]
Net cash provided by (used in) operating activities		56.2	42	5.5
Investing Activities
Additions to property, plant & equipment		(2)	(1.9)	(6.8)
Net cash used in investing activities		(2)	(1.9)	(6.8)
Financing Activities
Payments of long-term debt		(0.1)	(0.1)	(0.1)
Issuance of common shares		143.1
Financing fees				(0.1)
Preferred shares repurchased and cancelled		(148.8)
Common shares repurchased and cancelled		(0.8)	(12.1)	(13)
Dividends to common and preferred shareholders		(31)	(22.8)
Dividends to common shareholders				(21.9)
Net cash (used in) provided by financing activities		(37.6)	(35)	(35.1)
Effect of exchange rate changes on cash		(2)	(0.4)	(1.9)
Net decrease in cash & cash equivalents		14.6	4.7	(38.3)
Cash & cash equivalents, beginning of period		6.2	1.5	39.8
Cash & cash equivalents, end of period		20.8	6.2	1.5
Cott Corporation, CBI, Cott Guarantor Subsidiaries and our other non-guarantor subsidiaries [Member] | Cott Beverages Inc. [Member]
Condensed Financial Statements, Captions [Line Items]
Net cash provided by (used in) operating activities		127.4	(29.2)	194
Investing Activities
Acquisition, net of cash received			(798.5)	(4.7)
Additions to property, plant & equipment		(22.3)	(27.1)	(34.8)
Additions to intangibles and other assets		(1.5)	(6.9)	(5.9)
Proceeds from sale of property, plant & equipment		16	1.7
Proceeds from insurance recoveries				0.6
Net cash used in investing activities		(7.8)	(830.8)	(44.8)
Financing Activities
Payments of long-term debt		(2.6)	(392)	(201.1)
Issue of long-term debt			1,150
Borrowings under ABL		950.2	959	89
Payments under ABL		(1,057.3)	(746.2)	(72.9)
Financing fees		(0.6)	(24)	(0.6)
Payment of deferred consideration for acquisitions			(32.4)
Intercompany financing transactions			(28.8)
Other financing activities			(0.3)
Intercompany dividends		(16.9)	(17.8)
Net cash (used in) provided by financing activities		(127.2)	867.5	(185.6)
Net decrease in cash & cash equivalents		(7.6)	7.5	(36.4)
Cash & cash equivalents, beginning of period		8.6	1.1	37.5
Cash & cash equivalents, end of period		1	8.6	1.1
Cott Corporation, CBI, Cott Guarantor Subsidiaries and our other non-guarantor subsidiaries [Member] | Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Net cash provided by (used in) operating activities		106.5	112.9	(25.8)
Investing Activities
Acquisition, net of cash received		(24)		(6.5)
Additions to property, plant & equipment		(85.2)	(16.9)	(12.4)
Additions to intangibles and other assets		(3.1)
Proceeds from sale of property, plant & equipment		24.9
Other investing activities		(1.2)
Net cash used in investing activities		(88.6)	(16.9)	(18.9)
Financing Activities
Payments of long-term debt		(0.3)	(0.4)	(18.8)
Borrowings under ABL		44.3		42.9
Payments under ABL		(44.5)	(33.4)	(9.2)
Financing fees				(0.1)
Payment of deferred consideration for acquisitions		(2.5)
Intercompany financing transactions			28.8
Intercompany dividends		(27.1)	(63.8)	(27.1)
Net cash (used in) provided by financing activities		(30.1)	(68.8)	(12.3)
Effect of exchange rate changes on cash		(1.6)	(2.3)	(0.3)
Net decrease in cash & cash equivalents		(13.8)	24.9	(57.3)
Cash & cash equivalents, beginning of period		64	39.1	96.4
Cash & cash equivalents, end of period		50.2	64	39.1
Cott Corporation, CBI, Cott Guarantor Subsidiaries and our other non-guarantor subsidiaries [Member] | Non-Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Net cash provided by (used in) operating activities		17.3	21.5	15.2
Investing Activities
Additions to property, plant & equipment		(1.3)	(0.8)	(1.3)
Proceeds from sale of property, plant & equipment			0.1	0.2
Net cash used in investing activities		(1.3)	(0.7)	(1.1)
Financing Activities
Payments of long-term debt		(0.7)	(1.1)	(0.8)
Distributions to non-controlling interests		(8.5)	(8.5)	(6.6)
Intercompany dividends		(8.8)	(8.9)	(6.9)
Net cash (used in) provided by financing activities		(18)	(18.5)	(14.3)
Effect of exchange rate changes on cash		(0.3)	(0.4)
Net decrease in cash & cash equivalents		(2.3)	1.9	(0.2)
Cash & cash equivalents, beginning of period		7.4	5.5	5.7
Cash & cash equivalents, end of period		$ 5.1	$ 7.4	$ 5.5

Subsequent Event - Additional I

Subsequent Event - Additional Information (Detail) $ / shares in Units, CAD in Millions, $ in Millions	Feb. 17, 2016$ / shares	Jan. 04, 2016USD ($)	Jan. 04, 2016CAD	Jan. 02, 2016$ / shares	Jan. 03, 2015$ / shares	Dec. 28, 2013$ / shares
Subsequent Event [Line Items]
Dividends declared per share				$ 0.24	$ 0.24	$ 0.24
Subsequent Event [Member]
Subsequent Event [Line Items]
Dividends declared per share	$ 0.06
Dividend declared date	Feb. 17, 2016
Dividend declared payable date	Mar. 24, 2016
Dividend payable, record date	Mar. 9, 2016
Subsequent Event [Member] | AquaTerra Corporation [Member]
Subsequent Event [Line Items]
Business acquisitions, aggregate cash purchase price		$ 45	CAD 62

Schedule II-Valuation and Qu158

Schedule II-Valuation and Qualifying Accounts (Detail) - USD ($) $ in Millions	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Year	$ (40.5)	$ (63)	$ (44.7)
Reduction in Sales	0.1	(0.5)
Charged to Costs and Expenses	(63.8)	22.3	(18.9)
Charged to Other Accounts	12.6	0.4	0.6
Deductions	52.1	0.3
Balance at End of Year	(39.5)	(40.5)	(63)
Accounts Receivables [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Year	(6.5)	(5.8)	(6.7)
Reduction in Sales	0.1	(0.5)
Charged to Costs and Expenses	(66.2)	(0.8)	0.9
Charged to Other Accounts	12.4	0.2
Deductions	51	0.4
Balance at End of Year	(9.2)	(6.5)	(5.8)
Inventories [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Year	(18.2)	(12)	(10.5)
Charged to Costs and Expenses	2	(6.3)	(2)
Charged to Other Accounts	0.2	0.2	0.5
Deductions	1.1	(0.1)
Balance at End of Year	(14.9)	(18.2)	(12)
Deferred Income Tax Assets [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Year	(15.8)	(45.2)	(27.5)
Charged to Costs and Expenses	0.4	29.4	(17.8)
Charged to Other Accounts			0.1
Balance at End of Year	$ (15.4)	$ (15.8)	$ (45.2)