EXHIBIT 23.2
Consent of McCarthy Tetrault
[LETTERHEAD OF McCARTHY TETRAULT]
August 18, 2000
Securities and Exchange Commission
450 - 5th Street North West
Washington, D.C. 20549
USA
Dear Sirs:
Re: Imax Corporation
Registration Statement on Form S-8 Regarding
Imax Corporation Stock Option Plan
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We refer you to the Registration Statement on Form S-8 (the
"Registration Statement") filed by Imax Corporation on or about the date hereof
with regard to common shares which may be issued pursuant to the exercise of
options granted under the Amended Stock Option Plan of Imax Corporation. We
hereby consent to being named in the Registration Statement and to the inclusion
of the reference to our opinion and to the use of our opinion.
Yours very truly
/s/ McCARTHY TETRAULT
