IMAX CORPORATION
Exhibit 21
Subsidiaries of IMAX Corporation
Significant and other major subsidiary companies of the Registrant, as at December 31, 2008, comprise of the following:
| Jurisdiction of | Percentage held | |||
| Name of Subsidiary | Organization | by Registrant | ||
| 3183 Films Ltd. | Canada | 100% | ||
| 1329507 Ontario Inc. | Ontario | 100% | ||
| 6822967 Canada Ltd. | Canada | 100% | ||
| 6861806 Canada Ltd. | Canada | 100% | ||
| 7096267 Canada Ltd. (formerly 3D Sea II Ltd.) | Canada | 100% | ||
| Ruth Quentin Films Ltd. (formerly Acorn Rain Productions Ltd.) | Canada | 100% | ||
| Arizona Big Frame Theatres, L.L.C. | Arizona | 100% | ||
| Big Engine Films Inc. | Delaware | 100% | ||
| Conversion Films Ltd. | Canada | 100% | ||
| Coral Sea Films Ltd. | Canada | 100% | ||
| David Keighley Productions 70MM Inc. | Delaware | 100% | ||
| Feathered Films Ltd. | Canada | 100% | ||
| Great Ant Productions Ltd. | Canada | 100% | ||
| IMAX (Netherlands) B.V. | Netherlands | 100% | ||
| IMAX Chicago Theatre LLC | Delaware | 100% | ||
| IMAX II U.S.A. Inc. | Delaware | 100% | ||
| IMAX Indianapolis LLC | Indiana | 100% | ||
| IMAX International Sales Corporation | Canada | 100% | ||
| IMAX Japan Inc. | Japan | 100% | ||
| IMAX Minnesota Holding Co. | Delaware | 100% | ||
| IMAX Rhode Island Limited Partnership | Rhode Island | 100% | ||
| IMAX Scribe Inc. | Delaware | 100% | ||
| IMAX Space Ltd. | Ontario | 100% | ||
| IMAX Space Productions Ltd. | Canada | 100% | ||
| IMAX Theatre Holding Co. | Delaware | 100% | ||
| IMAX Theatre Holdings (OEI), Inc. | Delaware | 100% | ||
| IMAX Theatre Management Company | Delaware | 100% | ||
| IMAX Theatre Services Ltd. | Ontario | 100% | ||
| IMAX U.S.A. Inc. | Delaware | 100% | ||
| Nellcote Pictures Ltd. | Canada | 100% | ||
| Nyack Theatre LLC | New York | 100% | ||
| 7096216 Canada Ltd. (formerly Parker Pictures Ltd.) | Canada | 100% | ||
| 7096224 Canada Ltd. (formerly RPM Pictures Ltd.) | Canada | 100% | ||
| Raining Arrows Productions Ltd. | Canada | 100% | ||
| Ridefilm Corporation | Delaware | 100% | ||
| Sacramento Theatre LLC | Delaware | 100% | ||
| Sonics Associates, Inc. | Alabama | 100% | ||
| Starboard Theatres Ltd. | Canada | 100% | ||
| Tantus Films Ltd. | Canada | 100% | ||
| 7096259 Canada Ltd. (formerly Tantus II Films Ltd.) | Canada | 100% | ||
| Taurus-Littrow Productions Inc. | Delaware | 100% | ||
| The Deep Magic Company Ltd. | Canada | 100% | ||
| Walking Bones Pictures Ltd. | Canada | 100% |