IMAX CORPORATION
                                  Exhibit 32.3

                                 CERTIFICATIONS
           PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002
       (SUBSECTIONS (A) AND (B) OF SECTION 1350, CHAPTER 63 OF TITLE 18,
                              UNITED STATES CODE)

      Pursuant to section 906 of the Sarbanes-Oxley Act of 2002 (subsections (a)
and (b) of section 1350, chapter 63 of title 18, United States Code), I, Francis
T. Joyce, Chief Financial Officer of IMAX Corporation, a Canadian corporation
(the "Company"), hereby certify, to my knowledge, that:

      The Quarterly Report on Form 10-Q for the quarter ended September 30, 2004
(the "Form 10-Q") of the Company fully complies with the requirements of section
13(a) or 15(d) of the Securities Exchange Act of 1934 and information contained
in the Form 10-Q fairly presents, in all material respects, the financial
condition and results of operations of the Company.

Dated: October 28, 2004                 "Francis T. Joyce"
                                        -------------------------------------
                                        Francis T. Joyce
                                        Chief Financial Officer