When one is working out, the movement of muscles produces heat within the body. This same heat is used to help the body stay warm in cold temperatures.
During exercise in hotter weather the body must prevent itself from over heating. This is done by the heart not only pumping blood to the muscles that work, but also pumping the heated blood from those muscles to the skin so the extra heat can disperse. The body has to actually work harder in order to keep itself cooler.
So the answer is no, one does not burn more calories when working out in the cold compared to working out in warmer weather.
One would think calories would be burned more in the cold due to shivering, however this question pertains to working out in the cold. When one is exercising, one is producing energy from the muscles of movement which in turn produces heat. Again this body uses this heat to warm itself and shivering is no longer a factor.
