EXHIBIT 21.1

List of Subsidiaries of Cott Corporation

Jurisdiction of Incorporation Direct or Indirect Percentage
Name of Subsidiary or Organization Ownership
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1. Cott Holdings Inc. Delaware & Nova Scotia 100%

2. Cott USA Corp. Georgia 100%

3. Cott Beverages Inc.* Georgia 100%

4. Northeast Retailer Brands LLC Delaware 51%

5. Cott Vending Inc. Delaware 100%

6. Cott International Trading, Ltd. Barbados 100%

7. BCB International Holdings Cayman Islands 100%

8. BCB European Holdings Cayman Islands 100%

9. Cott Retail Brands Limited United Kingdom 100%

10. Cott Europe Trading Limited United Kingdom 100%

11. Cott Beverages Limited United Kingdom 100%

List of Subsidiaries of Cott Beverages Inc.*

1. Cott Vending Inc. Delaware 100%

2. Northeast Retailer Brands LLC Delaware 51%

3. Interim BCB, LLC Delaware 100%

Certain subsidiaries are omitted; such subsidiaries, even if combined into one
subsidiary, would not constitute a "significant subsidiary" within the meaning
of Regulation S-X.

* This entity also does business as Cott Beverages USA, a division of Cott
Beverages Inc., Cott International, Cott Concentrates and RC Cola
International.