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 March 31, 2006 (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: May 9, 2006                           "Francis T. Joyce"
                                             -----------------------------------
                                             Francis T. Joyce
                                             Chief Financial Officer