IMAX CORPORATION
                                   EXHIBIT 24
                                POWER OF ATTORNEY

            Each of the persons whose signature appears below hereby constitutes
and appoints Francis T. Joyce and Robert D. Lister, and each of them severally,
as his true and lawful attorney or attorneys with power of substitution and
re-substitution to sign in his name, place and stead in any and all such
capacities the 10-K, including the French language version thereof, and any and
all amendments thereto and documents in connection therewith, and to file the
same with the United States Securities Exchange Commission (the "SEC") and such
other regulatory authorities as may be required, each of said attorneys to have
power to act with and without the other, and to have full power and authority to
do and perform, in the name and on behalf of each of the directors of the
Corporation, every act whatsoever which such attorneys, or either of them, may
deem necessary of desirable to be done in connection therewith as fully and to
all intent and purposes as such directors of the Corporation might or could do
in person.

Dated this 9th day of March, 2006

           Signature                                  Title
           ---------                                  -----
    /s/ "Richard L. Gelfond"        Co-Chairman and Co-Chief Executive Officer
- -------------------------------     (Principal Executive Officer)
      Richard L. Gelfond

   /s/ "Bradley J. Wechsler"        Co-Chairman and Co-Chief Executive Officer
- -------------------------------     (Principal Executive Officer)
     Bradley J. Wechsler

      /s/ "Neil S. Braun"           Director
- -------------------------------
        Neil S. Braun

    /s/ "Kenneth G. Copland"        Director
- -------------------------------
      Kenneth G. Copland

      /s/ "Michael Fuchs"           Director
- -------------------------------
        Michael Fuchs

    /s/ "Garth M. Girvan"           Director
- -------------------------------
       Garth M. Girvan

    /s/ "David W. Leebron"          Director
- -------------------------------
       David W. Leebron

      /s/ "Marc A. Utay"            Director
- -------------------------------
         Marc A. Utay

    /s/ "Francis T. Joyce"          Chief Financial Officer
- -------------------------------     (Principal Financial Officer)
      Francis T. Joyce

    /s/ "Kathryn A. Gamble"         Vice President, Finance and Controller
- -------------------------------     (Principal Accounting Officer)
      Kathryn A. Gamble