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<DIV align="right" style="font-size: 10pt; margin-top: 12pt"><B>Registration No.&nbsp;333-________</B>
</DIV>


<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 1pt solid black; font-size: 1pt">&nbsp;</DIV>








<DIV align="center" style="font-size: 14pt; margin-top: 12pt"><B>SECURITIES AND EXCHANGE COMMISSION</B>
</DIV>

<DIV align="center" style="font-size: 12pt"><B>Washington, D.C. 20549</B>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 12pt">
<DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV></DIV>


<DIV align="center" style="font-size: 18pt; margin-top: 12pt"><B>FORM S-8</B>
</DIV>


<DIV align="center" style="font-size: 12pt; margin-top: 12pt"><B>REGISTRATION STATEMENT<BR>
UNDER THE SECURITIES ACT OF 1933</B>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 12pt">
<DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV></DIV>


<DIV align="center" style="font-size: 24pt; margin-top: 12pt"><B>IMAX CORPORATION</B>
</DIV>

<DIV align="center" style="font-size: 10pt">
(Exact name of Registrant as specified in its charter)</DIV>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
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<TR valign="bottom">
    <TD width="47%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="47%">&nbsp;</TD>
</TR>
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<TR valign="bottom">
    <TD align="center" valign="top"><B>Canada</B><BR>
<DIV style="font-size: 8pt">(State or other jurisdiction of <BR>
incorporation or organization)</DIV>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>98-0140269</B><BR>
<DIV style="font-size: 8pt">(I.R.S. Employer<BR>
Identification Number)</DIV></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 12pt">
<B>2525 Speakman Drive<BR>

Mississauga, Ontario L5K 1B1<BR>

Canada<BR>

(905)&nbsp;403-6500</B></DIV>


<DIV align="center" style="font-size: 8pt">
<B>(Address and telephone number of Registrant&#146;s principal executive offices)</B></DIV>



<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>IMAX CORPORATION AMENDED &#038; RESTATED STOCK OPTION PLAN</B>
</DIV>

<DIV align="center" style="font-size: 8pt; margin-top: 12pt">
<B>(Full title of the plans)</B></DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 12pt">
<B>IMAX U.S.A. Inc.<BR>

110 E. 59th Street, Suite&nbsp;2100<BR>

New York, NY 10022<BR>

(212)&nbsp;821-0100</B></DIV>


<DIV align="center" style="font-size: 8pt">
(Name, address and telephone number of agent for service)</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 12pt">
Copies to:<BR>

<B>Doreen E. Lilienfeld, Esq.<BR>

Shearman &#038; Sterling LLP<BR>

599 Lexington Avenue<BR>

New York, New York 10022<BR>

(212)&nbsp;848-7171</B></DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Indicate by check mark whether the registrant is a large accelerated filer, an accelerated
filer, a non-accelerated filer, or a smaller reporting company. See the definitions of &#147;large
accelerated filer,&#148; &#147;accelerated filer&#148; and &#147;smaller reporting company&#148; in Rule&nbsp;12b-2 of the
Exchange Act. (Check one):
</DIV>
<DIV align="center">
<TABLE style="font-size: 9pt" cellspacing="0" border="0" cellpadding="0" width="100%">
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<TR valign="bottom">
    <TD width="20%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="30%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="20%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Large accelerated filer <FONT face="Wingdings">&#111;</FONT>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Accelerated filer <FONT face="Wingdings">&#254;</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Non-accelerated filer <FONT face="Wingdings">&#111;</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Smaller reporting company <FONT face="Wingdings">&#111;</FONT></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><DIV style="font-size: 8pt">(Do not check if a smaller reporting company)</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="1%">&nbsp;</TD>
    <TD width="54%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD><!-- VRule -->
    <TD width="2%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD><!-- VRule -->
    <TD width="2%">&nbsp;</TD>
    <TD width="7%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD><!-- VRule -->
    <TD width="2%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD><!-- VRule -->
    <TD width="2%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>

    <TD width="1%">&nbsp;</TD>
</TR><TR style="font-size: 1px" valign="bottom">
    <TD nowrap align="left" colspan="21" style="border-bottom: 3px double #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">    <TD width="1%">&nbsp;</TD>

    <TD nowrap align="center" colspan="19" style="border-bottom: 1px solid #000000"><B>CALCULATION OF REGISTRATION FEE</B></TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">    <TD width="1%">&nbsp;</TD>

    <TD nowrap align="center">Title of Securities to Be</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Amount to Be</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center">Proposed Maximum</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Proposed Maximum</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Amount of</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">    <TD width="1%">&nbsp;</TD>

    <TD nowrap align="center">Registered</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Registered</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center">Offering Price Per Security</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Aggregate Offering Price</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Registration Fee</TD>
    <TD width="1%">&nbsp;</TD>
</TR>

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<TR valign="bottom">
    <TD width="1%" style="border-top: 1px solid #000000">&nbsp;</TD>
                    <TD valign="top" style="border-top: 1px solid #000000"><DIV style="margin-left:0px; text-indent:-0px">Common Shares of
IMAX<BR>Corporation (no par value) (1)
</DIV></TD>
    <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD nowrap align="right" valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="right" valign="top" style="border-top: 1px solid #000000">5,444,180</TD>
    <TD nowrap valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" valign="top" style="border-top: 1px solid #000000">U.S. $13.51 (2)
</TD>
    <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD nowrap align="right" valign="top" style="border-top: 1px solid #000000">$</TD>
    <TD align="right" valign="top" style="border-top: 1px solid #000000">73,550,871.80</TD>
    <TD nowrap valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD nowrap align="right" valign="top" style="border-top: 1px solid #000000">$</TD>
    <TD align="right" valign="top" style="border-top: 1px solid #000000">5,244.18</TD>
    <TD nowrap valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD width="1%" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 1px" valign="bottom">
    <TD nowrap align="left" colspan="21" style="border-top: 3px double #000000">&nbsp;</TD>
</TR>

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</TABLE>
</DIV>


<DIV align="left">
<DIV style="font-size: 3pt; margin-top: 12pt; width: 18%; border-top: 0px solid #000000">&nbsp;</DIV>
</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD width="96"></TD>
</TR>

<TR valign="top">
    <TD nowrap align="left">(1)</TD>
    <TD>&nbsp;</TD>
    <TD>Pursuant to Rule&nbsp;416 under the U.S. Securities Act of 1933, as amended (the &#147;<I>Securities
Act</I>&#148;), this Registration Statement on Form S-8 shall also cover any additional Common Shares
of IMAX Corporation, no par value (&#147;Common Shares&#148;) that become deliverable by reason of any
stock dividend, stock split, recapitalization or other similar transaction effected without
the receipt of consideration that results in an increase in the number of outstanding Common
Shares to be offered or sold pursuant to the plan.</TD>
</TR>

<TR style="font-size: 3pt"><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD nowrap align="left">(2)</TD>
    <TD>&nbsp;</TD>
    <TD>Estimated solely for the purpose of calculating the registration fee. Such estimate is
calculated pursuant to Rules 457(c) and 457(h) under the Securities Act, based on the average
of the high and low prices ($13.92 and $13.10, respectively) of the Common Shares quoted on
The NASDAQ Stock Market LLC on March&nbsp;5, 2010.</TD>
</TR>

</TABLE>



<P align="center" style="font-size: 10pt"><!-- Folio -->-1-<!-- /Folio -->
</DIV>

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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="center" style="font-size: 10pt; margin-top: 12pt">
<B>STATEMENT PURSUANT TO GENERAL INSTRUCTION E<BR>

TO FORM S-8</B></DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This Registration Statement relates to the registration of additional Common Shares under the
IMAX Corporation Stock Option Plan (the &#147;Plan&#148;). In accordance with General Instruction E to Form
S-8, the contents of the previous Registration Statement on Form S-8, Commission File No.
333-155262, filed by IMAX Corporation (&#147;IMAX&#148;) on November&nbsp;10, 2008, with the Securities and
Exchange Commission relating to the Plan is incorporated herein by reference and made part of this
Registration Statement, except as amended hereby.
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>Explanatory Statement</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Common Shares, covered by this Registration Statement may be offered and sold under the
Plan to eligible directors, officers, key employees and consultants of IMAX. On June&nbsp;18, 2008,
IMAX&#146;s shareholders approved amendments to the Plan that, among other things, provided that the
maximum number of Common Shares which may be issued upon the exercise of options granted under the
Plan is to be 20% of the issued and outstanding Common Shares.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This Registration Statement covers the registration of an additional 5,444,180 Shares under
the Plan, which may be issued from time to time.
</DIV>
<DIV align="center" style="font-size: 10pt; margin-top: 12pt">
<B>PART II<BR>

INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B></DIV>



<DIV align="left" style="margin-top: 12pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left">Item&nbsp;5.</TD>
    <TD>&nbsp;</TD>
    <TD><B>Interests of Named Experts and Counsel.</B></TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.
</DIV>

<DIV align="left" style="margin-top: 12pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left">Item&nbsp;8.</TD>
    <TD>&nbsp;</TD>
    <TD><B>Exhibits.</B></TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;See Exhibit&nbsp;Index.
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->-2-<!-- /Folio -->
</DIV>

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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">





<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>SIGNATURES</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>The Registrant. </B>Pursuant to the requirements of the Securities Act, the Registrant certifies
that it has reasonable grounds to believe that it meets all of the requirements for filing on Form
S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned,
thereunto duly authorized, in the City of New York, State of New York, on March&nbsp;11, 2010.
</DIV>

<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">IMAX CORPORATION<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">/s/ Richard L. Gelfond
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top">Name:&nbsp;&nbsp;</TD>
    <TD align="left">Richard L. Gelfond&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top">Title:&nbsp;&nbsp;</TD>
    <TD align="left">Chief Executive Officer&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>

<P align="center" style="font-size: 10pt"><!-- Folio -->-3-<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">




<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>POWER OF ATTORNEY</B>
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each of the undersigned whose signatures appears below hereby constitutes and appoints Richard
L. Gelfond and Robert D. Lister, either of whom may act individually, as his or her lawful
attorneys-in-fact and agents, with full power of substitution and resubstitution, for him or her
and in his or her name, place and stead, in any and all capacities, to sign any and all amendments
(including post-effective amendments) and supplements to this Registration Statement, and to file
the same, with all exhibits thereto, and other documents in connection therewith, with the
Commission, granting unto said attorneys-in-fact and agents full power and authority to do and
perform each and every act and thing requisite and necessary to be done in and about the premises,
as fully to all intents and purposes as he/she might or could do in person, hereby ratifying and
confirming all that said attorneys-in-fact and agents or their substitute or substitutes may
lawfully do or cause to be done by virtue thereof.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the U.S. Securities Act of 1933, as amended, this Registration
Statement has been signed below by the following persons in the capacities indicated on March&nbsp;11,
2010.
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="40%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="40%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="14%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000">Signature</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000">Title</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom"><!-- Blank Space -->
    <TD align="right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="top" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/  Bradley J. Wechsler
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Name:  Bradley J. Wechsler</TD>
    <TD>&nbsp;</TD>
    <TD align="left">Chairman of the Board,<BR>
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/  Richard L. Gelfond
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Name:  Richard L. Gelfond</TD>
    <TD>&nbsp;</TD>
    <TD align="left">
Chief Executive Officer and Director<BR>
(Principal Executive Officer)</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="top" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/  Garth M. Girvan
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Name:  Garth M. Girvan</TD>
    <TD>&nbsp;</TD>
    <TD align="left">
Director<BR></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="top" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/  David Leebron
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Name:  David Leebron</TD>
    <TD>&nbsp;</TD>
    <TD align="left">
Director<BR></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="top" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/  Marc A. Utay
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Name: Marc A. Utay</TD>
    <TD>&nbsp;</TD>
    <TD align="left">
Director<BR></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/  Joseph Sparacio
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Name:  Joseph Sparacio</TD>
    <TD>&nbsp;</TD>
    <TD align="left">
Chief Financial Officer<BR>
(Principal Financial Officer)</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/  Jeffrey Vance
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Name:  Jeffrey Vance</TD>
    <TD>&nbsp;</TD>
    <TD align="left">
Controller<BR>
(Principal Accounting Officer)</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->-4-<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>AUTHORIZED REPRESENTATIVE</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of Section 6(a) of the Securities Act, this Registration
Statement has been signed on behalf of the Registrant by the undersigned, solely in their capacity
as the duly authorized representatives of IMAX Corporation in the United States, in the City of New
York, State of New York, on March&nbsp;11, 2010.
</DIV>

<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">IMAX U.S.A. INC.<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">/s/ G. Mary Ruby
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top">Name:&nbsp;&nbsp;</TD>
    <TD align="left">G. Mary Ruby&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top">Title:&nbsp;&nbsp;</TD>
    <TD align="left">President&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">                  /s/ Robert D. Lister
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top">Name:&nbsp;&nbsp;</TD>
    <TD align="left">Robert D. Lister&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top">Title:&nbsp;&nbsp;</TD>
    <TD align="left">Vice President&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>


<P align="center" style="font-size: 10pt"><!-- Folio -->-5-<!-- /Folio -->
</DIV>



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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">





<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>EXHIBIT INDEX</B>
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="84%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center" colspan="3"><B>Exhibit No.</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left"><B>Description of Document</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom"><!-- Blank Space -->
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top" style="font-size: 10pt">&nbsp;</TD>
    <TD valign="top" style="font-size: 10pt">&nbsp;</TD>
    <TD valign="top" style="font-size: 10pt"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom" style="padding-top: 6pt">
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4.1</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD valign="top" style="font-size: 10pt">&nbsp;</TD>
    <TD valign="top" style="font-size: 10pt"><DIV style="margin-left:0px; text-indent:-0px">Articles of Amendment of IMAX Corporation (incorporated by
reference to Exhibit&nbsp;4.1 to the Registrant&#146;s Registration
Statement on Form&nbsp;S-3 File No.&nbsp;333-157300).</DIV></TD>
</TR>
<TR valign="bottom" style="padding-top: 6pt">
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4.2</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD valign="top" style="font-size: 10pt">&nbsp;</TD>
    <TD valign="top" style="font-size: 10pt"><DIV style="margin-left:0px; text-indent:-0px">By-Law No.&nbsp;1 of IMAX Corporation enacted on June&nbsp;3, 2004
(incorporated by reference to Exhibit&nbsp;3.2 to the Registrant&#146;s
Form&nbsp;10-K for the year ended December&nbsp;31, 2009 File No.
000-24216).</DIV></TD>
</TR>
<TR valign="bottom" style="padding-top: 6pt">
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4.3</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD valign="top" style="font-size: 10pt">&nbsp;</TD>
    <TD valign="top" style="font-size: 10pt"><DIV style="margin-left:0px; text-indent:-0px">Stock Option Plan of IMAX Corporation, dated June&nbsp;18, 2008
(incorporated by reference to Exhibit&nbsp;10.1 to the Registrant&#146;s
Form&nbsp;10-Q for the quarter ended June&nbsp;30, 2008 File No.
000-24216).</DIV></TD>
</TR>
<TR valign="bottom" style="padding-top: 6pt">
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">*5.1</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD valign="top" style="font-size: 10pt">&nbsp;</TD>
    <TD valign="top" style="font-size: 10pt"><DIV style="margin-left:0px; text-indent:-0px">Opinion of McCarthy T&#233;trault LLP, counsel to the Registrant,
as to the validity and legality of the securities being
registered.</DIV></TD>
</TR>
<TR valign="bottom" style="padding-top: 6pt">
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">*23.1</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD valign="top" style="font-size: 10pt">&nbsp;</TD>
    <TD valign="top" style="font-size: 10pt"><DIV style="margin-left:0px; text-indent:-0px">Consent of PricewaterhouseCoopers LLP, Independent Registered
Public Accounting Firm.</DIV></TD>
</TR>
<TR valign="bottom" style="padding-top: 6pt">
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">*23.2</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD valign="top" style="font-size: 10pt">&nbsp;</TD>
    <TD valign="top" style="font-size: 10pt"><DIV style="margin-left:0px; text-indent:-0px">Consent of McCarthy T&#233;trault LLP.</DIV></TD>
</TR>
<TR valign="bottom" style="padding-top: 6pt">
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">*24</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD valign="top" style="font-size: 10pt">&nbsp;</TD>
    <TD valign="top" style="font-size: 10pt"><DIV style="margin-left:0px; text-indent:-0px">Powers of Attorney (included on signature page).</DIV></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



<DIV align="left">
<DIV style="font-size: 3pt; margin-top: 16pt; width: 18%; border-top: 1px solid #000000">&nbsp;</DIV>
</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD width="96"></TD>
</TR>

<TR valign="top">
    <TD nowrap align="left">*</TD>
    <TD>&nbsp;</TD>
    <TD>Filed herewith.</TD>
</TR>

</TABLE>



<P align="center" style="font-size: 10pt"><!-- Folio -->-6-<!-- /Folio -->
</DIV>

</BODY>
</HTML>
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sv8
Registration No. 333-________
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
UNDER THE SECURITIES ACT OF 1933
IMAX CORPORATION
(Exact name of Registrant as specified in its charter)
Canada
(State or other jurisdiction of
incorporation or organization)
98-0140269
(I.R.S. Employer
Identification Number)
2525 Speakman Drive
Mississauga, Ontario L5K 1B1
Canada
(905) 403-6500
(Address and telephone number of Registrant's principal executive offices)
IMAX CORPORATION AMENDED & RESTATED STOCK OPTION PLAN
(Full title of the plans)
IMAX U.S.A. Inc.
110 E. 59th Street, Suite 2100
New York, NY 10022
(212) 821-0100
(Name, address and telephone number of agent for service)
Copies to:
Doreen E. Lilienfeld, Esq.
Shearman & Sterling LLP
599 Lexington Avenue
New York, New York 10022
(212) 848-7171
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated
filer, a non-accelerated filer, or a smaller reporting company. See the definitions of "large
accelerated filer," "accelerated filer" and "smaller reporting company" in Rule 12b-2 of the
Exchange Act. (Check one):
Large accelerated filer
o
Accelerated filer
þ
Non-accelerated filer
o
Smaller reporting company
o
(Do not check if a smaller reporting company)
CALCULATION OF REGISTRATION FEE
Title of Securities to Be
Amount to Be
Proposed Maximum
Proposed Maximum
Amount of
Registered
Registered
Offering Price Per Security
Aggregate Offering Price
Registration Fee
Common Shares of
IMAX
Corporation (no par value) (1)
5,444,180
U.S. $13.51 (2)
$
73,550,871.80
$
5,244.18
(1)
Pursuant to Rule 416 under the U.S. Securities Act of 1933, as amended (the "
Securities
Act
"), this Registration Statement on Form S-8 shall also cover any additional Common Shares
of IMAX Corporation, no par value ("Common Shares") that become deliverable by reason of any
stock dividend, stock split, recapitalization or other similar transaction effected without
the receipt of consideration that results in an increase in the number of outstanding Common
Shares to be offered or sold pursuant to the plan.
(2)
Estimated solely for the purpose of calculating the registration fee. Such estimate is
calculated pursuant to Rules 457(c) and 457(h) under the Securities Act, based on the average
of the high and low prices ($13.92 and $13.10, respectively) of the Common Shares quoted on
The NASDAQ Stock Market LLC on March 5, 2010.
-1-
STATEMENT PURSUANT TO GENERAL INSTRUCTION E
TO FORM S-8
This Registration Statement relates to the registration of additional Common Shares under the
IMAX Corporation Stock Option Plan (the "Plan"). In accordance with General Instruction E to Form
S-8, the contents of the previous Registration Statement on Form S-8, Commission File No.
333-155262, filed by IMAX Corporation ("IMAX") on November 10, 2008, with the Securities and
Exchange Commission relating to the Plan is incorporated herein by reference and made part of this
Registration Statement, except as amended hereby.
Explanatory Statement
The Common Shares, covered by this Registration Statement may be offered and sold under the
Plan to eligible directors, officers, key employees and consultants of IMAX. On June 18, 2008,
IMAX's shareholders approved amendments to the Plan that, among other things, provided that the
maximum number of Common Shares which may be issued upon the exercise of options granted under the
Plan is to be 20% of the issued and outstanding Common Shares.
This Registration Statement covers the registration of an additional 5,444,180 Shares under
the Plan, which may be issued from time to time.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 5.
Interests of Named Experts and Counsel.
Not applicable.
Item 8.
Exhibits.
See Exhibit Index.
-2-
SIGNATURES
The Registrant.
Pursuant to the requirements of the Securities Act, the Registrant certifies
that it has reasonable grounds to believe that it meets all of the requirements for filing on Form
S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned,
thereunto duly authorized, in the City of New York, State of New York, on March 11, 2010.
IMAX CORPORATION
By:
/s/ Richard L. Gelfond
Name:
Richard L. Gelfond
Title:
Chief Executive Officer
-3-
POWER OF ATTORNEY
Each of the undersigned whose signatures appears below hereby constitutes and appoints Richard
L. Gelfond and Robert D. Lister, either of whom may act individually, as his or her lawful
attorneys-in-fact and agents, with full power of substitution and resubstitution, for him or her
and in his or her name, place and stead, in any and all capacities, to sign any and all amendments
(including post-effective amendments) and supplements to this Registration Statement, and to file
the same, with all exhibits thereto, and other documents in connection therewith, with the
Commission, granting unto said attorneys-in-fact and agents full power and authority to do and
perform each and every act and thing requisite and necessary to be done in and about the premises,
as fully to all intents and purposes as he/she might or could do in person, hereby ratifying and
confirming all that said attorneys-in-fact and agents or their substitute or substitutes may
lawfully do or cause to be done by virtue thereof.
Pursuant to the requirements of the U.S. Securities Act of 1933, as amended, this Registration
Statement has been signed below by the following persons in the capacities indicated on March 11,
2010.
Signature
Title
/s/  Bradley J. Wechsler
Name:  Bradley J. Wechsler
Chairman of the Board,
/s/  Richard L. Gelfond
Name:  Richard L. Gelfond
Chief Executive Officer and Director
(Principal Executive Officer)
/s/  Garth M. Girvan
Name:  Garth M. Girvan
Director
/s/  David Leebron
Name:  David Leebron
Director
/s/  Marc A. Utay
Name: Marc A. Utay
Director
/s/  Joseph Sparacio
Name:  Joseph Sparacio
Chief Financial Officer
(Principal Financial Officer)
/s/  Jeffrey Vance
Name:  Jeffrey Vance
Controller
(Principal Accounting Officer)
-4-
AUTHORIZED REPRESENTATIVE
Pursuant to the requirements of Section 6(a) of the Securities Act, this Registration
Statement has been signed on behalf of the Registrant by the undersigned, solely in their capacity
as the duly authorized representatives of IMAX Corporation in the United States, in the City of New
York, State of New York, on March 11, 2010.
IMAX U.S.A. INC.
By:
/s/ G. Mary Ruby
Name:
G. Mary Ruby
Title:
President
By:
/s/ Robert D. Lister
Name:
Robert D. Lister
Title:
Vice President
-5-
EXHIBIT INDEX
Exhibit No.
Description of Document
4.1
Articles of Amendment of IMAX Corporation (incorporated by
reference to Exhibit 4.1 to the Registrant's Registration
Statement on Form S-3 File No. 333-157300).
4.2
By-Law No. 1 of IMAX Corporation enacted on June 3, 2004
(incorporated by reference to Exhibit 3.2 to the Registrant's
Form 10-K for the year ended December 31, 2009 File No.
000-24216).
4.3
Stock Option Plan of IMAX Corporation, dated June 18, 2008
(incorporated by reference to Exhibit 10.1 to the Registrant's
Form 10-Q for the quarter ended June 30, 2008 File No.
000-24216).
*5.1
Opinion of McCarthy Tétrault LLP, counsel to the Registrant,
as to the validity and legality of the securities being
registered.
*23.1
Consent of PricewaterhouseCoopers LLP, Independent Registered
Public Accounting Firm.
*23.2
Consent of McCarthy Tétrault LLP.
*24
Powers of Attorney (included on signature page).
*
Filed herewith.
-6-