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Document and Entity Information - USD ($) $ in Millions	12 Months Ended
Document and Entity Information - USD ($) $ in Millions	Dec. 31, 2013	Jan. 31, 2014	Jun. 30, 2013
Document and Entity Information [Abstract]
Entity Registrant Name	IMAX Corporation
Entity Central Index Key	0000921582
Document Type	10-K
Document Period End Date	Dec. 31, 2013
Amendment Flag	false
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	FY
Current Fiscal Year End Date	--12-31
Entity Well Known Seasoned Issuer	Yes
Entity Voluntary Filers	Yes
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Public Float			$ 1,407.2
Entity Common Stock Shares Outstanding		67,893,045

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Assets
Cash and cash equivalents	$ 29,546	$ 21,336
Accounts receivable, net of allowance for doubtful accounts of $887 (December 31, 2012 - $1,564)	73,074	42,007
Financing receivables (notes 4 and 20(c))	107,110	94,193
Inventories (note 5)	9,825	15,794
Prepaid expenses	3,602	3,833
Film assets (note 6)	7,076	3,737
Property, plant and equipment (note 7)	132,847	113,610
Other assets (notes 8, 20(d) and 20(e))	27,034	23,963
Deferred income taxes (note 9)	24,259	36,461
Goodwill	39,027	39,027
Other intangible assets (note 10)	27,745	27,911
Total assets (note 22(c))	481,145	421,872
Liabilities
Bank indebtedness (note 11)	0	11,000
Accounts payable	19,396	15,144
Accrued and other liabilities (notes 6, 12(a), 12(c), 13, 14(c), 20(b), 20(d), 21 and 23)	65,232	68,695
Deferred revenue	76,932	73,954
Total liabilities (note 22(c))	161,560	168,793
Commitments and contingencies (notes 12 and 13)
Shareholders' equity
Capital stock (note 14) common shares - no par value. Authorized - unlimited number. Issued and outstanding - 67,841,233 (December 31, 2012 - 66,482,425)	327,313	313,744
Other equity	36,452	28,892
Deficit	(43,051)	(87,166)
Accumulated other comprehensive loss	(1,129)	(2,391)
Total shareholders' equity	319,585	253,079
Total liabilities and shareholders' equity	$ 481,145	$ 421,872

Consolidated Balance Sheet (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Assets
Allowance for doubtful accounts	$ 887	$ 1,564
Shareholders' equity
Common stock, share issued	67,841,233	66,482,425
Common stock, share outstanding	67,841,233	66,482,425

Consolidated Statements of Operations - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Revenues
Equipment and product sales	$ 78,663	$ 78,161	$ 85,016
Services (note 15(c))	139,464	135,071	105,262
Rentals (note 15(c))	61,293	61,268	34,810
Finance income	8,142	7,523	6,162
Other (note 15(a))	375	732	3,848
Revenues	287,937	282,755	235,098
Costs and expenses applicable to revenues (note 2(m))
Equipment and product sales	37,517	37,538	38,742
Services (note 15(c))	68,844	70,570	66,972
Rentals	16,973	21,402	14,301
Other	0	0	1,018
Cost and expenses applicable to revenues, total	123,334	129,510	121,033
Gross margin	164,603	153,245	114,065
Selling, general and administrative expenses (note 15(b)) (including share-based compensation expense of $11.9 million, $13.1 million and $11.7 million for 2013, 2012 and 2011, respectively)	82,669	81,560	73,157
Provision for arbitration award	0	0	2,055
Research and development	14,771	11,411	7,829
Amortization of intangibles	1,618	706	465
Receivable provisions, net of recoveries (note 16)	445	524	1,570
Asset impairments (note 17)	0	0	20
Impairment of available-for-sale investment	0	150	0
Income from operations	65,100	58,894	28,969
Interest income	55	85	57
Interest expense (note 9(g))	(1,345)	(689)	(1,827)
Income from operations before income taxes	63,810	58,290	27,199
Provision for income taxes	16,629	15,079	9,293
Loss from equity-accounted investments	(2,757)	(1,362)	(1,791)
Income from continuing operations	44,424	41,849	16,115
Loss from discontinued operations (note 22)	(309)	(512)	(855)
Net income	$ 44,115	$ 41,337	$ 15,260
Net income per share - basic and diluted: (note 14(d))
Net income per share from continuing operations - basic	$ 0.66	$ 0.64	$ 0.25
Net loss per share from discontinued operations - basic	0.00	(0.01)	(0.01)
Net income per share - basic	0.66	0.63	0.24
Net income per share from continuing operations - diluted	0.64	0.62	0.23
Net loss per share from discontinued operations - diluted	0.00	(0.01)	(0.01)
Net income per share - diluted	$ 0.64	$ 0.61	$ 0.22

Consolidated Statements of Operations (Parenthetical) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Condensed Consolidated Statements of Operations [Abstract]
Compensation expense	$ 11.9	$ 13.1	$ 11.7

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Net income	$ 44,115	$ 41,337	$ 15,260
Unrealized defined benefit plan actuarial gain (loss) (note 21(a))	2,277	(1,104)	(603)
Amortization of defined benefit plan actuarial loss (note 21(a))	(444)	(365)	(214)
Unrealized postretirement benefit plans actuarial gain (loss) (notes 21(c) and 21(d))	(169)	(129)	(234)
Gain on curtailment of postretirement benefit plan (note 21(d))	398	0	0
Unrealized net (loss) gain from cash flow hedging instruments (note 20(d))	(1,031)	716	(162)
Realization of cash flow hedging net loss (gain) upon settlement (note 20(d))	312	(236)	(684)
Foreign currency translation adjustments (note 2)	(115)	0	0
Change in market value of available-for-sale investment (note 20(b))	(350)	338	(488)
Other-than-temporary impairment of available-for-sale investment (note 20(b))	0	150	0
Other comprehensive income (loss), before tax:	1,766	100	(1,957)
Income tax expense (recovery) related to other comprehensive income (loss) (note 9(h))	504	(43)	(446)
Comprehensive income	$ 45,377	$ 41,480	$ 13,749

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Operating Activities
Net income	$ 44,115	$ 41,337	$ 15,260
Net loss from discontinued operations (note 22)	309	512	855
Adjustments to reconcile net income to cash from operations:
Depreciation and amortization (notes 18(c) and 19(a))	37,172	32,788	25,163
Write-downs, net of recoveries (notes 18(d) and 19(a))	1,336	1,607	1,946
Change in deferred income taxes	12,899	14,724	7,994
Stock and other non-cash compensation	12,685	14,220	12,814
Provision for arbitration award	0	0	2,055
Unrealized foreign currency exchange loss (gain)	1,183	(329)	1,255
Gain on curtailment of postretirement benefits (note 21(d))	(2,185)	0	0
Loss from equity-accounted investments	2,757	1,362	1,791
Gain on non-cash contribution to equity-accounted investees	0	0	(404)
Investment in film assets	(20,935)	(16,817)	(12,256)
Changes in other non-cash operating assets and liabilities (note 18(a))	(33,755)	(15,262)	(49,379)
Net cash used in operating activities from discontinued operations	(548)	(512)	(847)
Net cash provided by operating activities	55,033	73,630	6,247
Investing Activities
Purchase of property, plant and equipment	(13,016)	(6,055)	(5,528)
Investment in joint revenue sharing equipment	(22,775)	(23,257)	(33,290)
Investment in new business ventures	(4,000)	(381)	(2,483)
Acquisition of other intangible assets	(2,486)	(5,826)	(22,206)
Net cash used in investing activities	(42,277)	(35,519)	(63,507)
Financing Activities
Increase in bank indebtedness (note 11)	12,000	9,917	75,083
Repayment of bank indebtedness (note 11)	(23,000)	(54,000)	(37,500)
Common shares issued - stock options exercised (note 14(b))	8,970	8,920	7,864
Proceeds from disgorgement of stock sale profits	0	314	0
Credit facility amendment fees paid	(2,151)	0	(306)
Share issuance expenses	(202)	0	0
Net cash (used in) provided by financing activities	(4,383)	(34,849)	45,141
Effects of exchange rate changes on cash	(163)	(64)	(133)
Increase (decrease) in cash and cash equivalents during the year	8,210	3,198	(12,252)
Cash and cash equivalents, beginning of year	21,336	18,138	30,390
Cash and cash equivalents, end of year	$ 29,546	$ 21,336	$ 18,138

Consolidated Statements of Shareholder's Equity - USD ($) $ in Thousands	Total	Common Shares Issued and Outstanding [Member]	Capital Stock [Member]	Other Equity [Member]	Deficit [Member]	Accumulated Other Comprehensive Income (Loss) [Member]
Movement of Shareholders Equity
Balance as at	$ 155,878		$ 292,977	$ 7,687	$ (143,763)	$ (1,023)
Common stock, share outstanding	64,145,573	64,145,573
Net income	$ 15,260				15,260
Other comprehensive income (loss), before tax	(1,957)					(1,957)
Income tax expense (recovery) related to other comprehensive income (loss) (note 9(h))	(446)					(446)
Paid-in-capital for non-employee stock options granted (note 14(c))	2,375			2,375
Employee stock options exercised	4,442		5,173	(731)
Non-employee stock options exercised	3,422		5,245	(1,823)
Paid-in-capital for employee stock options granted (note 14(c))	$ 9,391			9,391
Common shares issued pursuant to exercise of stock options	907,167	763,056
Common shares issued pursuant to exercise of stock options by non-employees		144,111
Restricted share units vested (net of shares withheld for tax) (note 14(c))	0
Disgorgement of profit	$ 0
Share issuance expenses	0
Utilization of windfall tax benefits from employee stock options (note 9(f))	611			611
Balance as at	$ 189,868		303,395	17,510	(128,503)	(2,534)
Common stock, share outstanding	65,052,740	65,052,740
Net income	$ 41,337				41,337
Other comprehensive income (loss), before tax	100					100
Income tax expense (recovery) related to other comprehensive income (loss) (note 9(h))	(43)					(43)
Paid-in-capital for non-employee stock options granted (note 14(c))	115			115
Employee stock options exercised	8,667		9,946	(1,279)
Non-employee stock options exercised	253		403	(150)
Paid-in-capital for employee stock options granted (note 14(c))	$ 12,359			12,359
Common shares issued pursuant to exercise of stock options	1,429,685	1,414,685
Common shares issued pursuant to exercise of stock options by non-employees		15,000
Restricted share units vested (net of shares withheld for tax) (note 14(c))	0
Disgorgement of profit	$ 314			314
Share issuance expenses	0
Utilization of windfall tax benefits from employee stock options (note 9(f))	23			23
Balance as at	$ 253,079		313,744	28,892	(87,166)	(2,391)
Common stock, share outstanding	66,482,425	66,482,425
Net income	$ 44,115				44,115
Other comprehensive income (loss), before tax	1,766					1,766
Income tax expense (recovery) related to other comprehensive income (loss) (note 9(h))	504					504
Paid-in-capital for non-employee stock options granted (note 14(c))	174			174
Employee stock options exercised	8,589		12,044	(3,455)
Non-employee stock options exercised	381		613	(232)
Paid-in-capital for employee stock options granted (note 14(c))	$ 9,150			9,150
Common shares issued pursuant to exercise of stock options	1,316,347	1,291,347
Common shares issued pursuant to exercise of stock options by non-employees		25,000
Restricted share units vested (net of shares withheld for tax) (note 14(c))	42,461	42,461
Restricted share units vested (net of shares withheld for tax) (note 14(c))	$ (101)		1,114	(1,215)
Disgorgement of profit	0
Share issuance expenses	(202)		(202)
Utilization of windfall tax benefits from employee stock options (note 9(f))	1,018			1,018
Balance as at	$ 319,585		$ 327,313	36,452	$ (43,051)	$ (1,129)
Common stock, share outstanding	67,841,233	67,841,233
Paid-in capital for restricted share units granted (note 14(c))	$ 2,120			$ 2,120

Description of the Business

12 Months Ended

Dec. 31, 2013

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Description of the Business [Text Block]

1. Description of the Business

IMAX Corporation together with its consolidated wholly-owned subsidiaries (the “Company”) is an entertainment technology company specializing in digital and film-based motion picture technologies, whose principal activities are the:

• design, manufacture, sale and lease of proprietary theater systems for IMAX theaters principally owned and operated by commercial and institutional customers located in 57 countries as at December 31, 2013;

• production, digital re-mastering, post-production and/or distribution of certain films shown throughout the IMAX theater network;

• provision of other services to the IMAX theater network, including ongoing maintenance and extended warranty services for IMAX theater systems;

• operation of certain theaters primarily in the United States; and

• other activities, which includes short-term rental of cameras and aftermarket sales of projector system components.

The Company refers to all theaters using the IMAX theater system as “IMAX theaters.”

The Company's revenues from equipment and product sales include the sale and sales-type leasing of its theater systems and sales of their associated parts and accessories, contingent rentals on sales-type leases and contingent additional payments on sales transactions.

The Company's revenues from services include the provision of maintenance and extended warranty services, digital re-mastering services, film production and film post-production services, film distribution, and the operation of certain theaters.

The Company's rentals include revenues from the leasing of its theater systems that are operating leases, contingent rentals on operating leases, joint revenue sharing arrangements and the rental of the Company's cameras and camera equipment.

The Company's finance income represents interest income arising from the sales-type leases and financed sales of the Company's theater systems.

The Company's other revenues include the settlement of contractual obligations with customers.

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2013

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Summary of Significant Accounting Policies [Text Block]

2. Summary of Significant Accounting Policies

Significant accounting policies are summarized as follows:

The Company prepares its consolidated financial statements in accordance with U.S. GAAP.

(a) Basis of Consolidation

The consolidated financial statements include the accounts of the Company together with its wholly-owned subsidiaries, except for subsidiaries which the Company has identified as variable interest entities (“VIEs”) where the Company is not the primary beneficiary.

The Company has evaluated its various variable interests to determine whether they are VIEs as required by the Consolidation Topic of the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC” or “Codification”). The Company has 9 film production companies that are VIEs. For 2 of the Company's film production companies, the Company has determined that it is the primary beneficiary of these entities as the Company has the power to direct the activities of the respective VIE that most significantly impact the respective VIE's economic performance and has the obligation to absorb losses of the VIE that could potentially be significant to the respective VIE or the right to receive benefits from the respective VIE that could potentially be significant to the respective VIE. The Company continues to consolidate these entities, with no material impact on the operating results or financial condition of the Company, as these production companies have total assets of $nil (December 31, 2012 — $nil) and total liabilities of $nil as at December 31, 2013 (December 31, 2012 — $nil). For the other 7 film production companies which are VIEs, the Company did not consolidate these film entities since it does not have the power to direct activities and does not absorb the majority of the expected losses or expected residual returns. The Company equity accounts for these entities. As at December 31, 2013, these 7 VIEs have total assets and total liabilities of $5.2 million (December 31, 2012 — $15.9 million). Earnings of the investees included in the Company's consolidated statement of operations amounted to $nil in 2013 (2012 — $nil). The carrying value of these investments in VIEs that are not consolidated is $nil at December 31, 2013 (December 31, 2012 — $nil). A loss in value of an investment other than a temporary decline is recognized as a charge to the consolidated statement of operations. The Company's exposure, which is determined based on the level of funding contributed by the Company and the development stage of the respective film, is $1.5 million at December 31, 2013 (2012 — $0.9 million).

The Company accounts for investments in new business ventures using the guidance of the FASB ASC 323 “Investments – Equity Method and Joint Ventures” (“ASC 323”) and ASC 320 “Investments in Debt and Equity Securities” (“ASC 320”), as appropriate. At December 31, 2013, the equity method of accounting is being utilized for an investment with a carrying value of $0.4 million (December 31, 2012 — $3.0 million). In 2013, the Company has contributed $1.4 million, net of its share of costs, to a new business venture. This venture is still in the early-stage of start-up. The Company has determined it is not the primary beneficiary of these VIEs, and therefore these entities have not been consolidated. In addition, the Company has an investment in preferred stock of another business venture of $1.5 million which meets the criteria for classification as a debt security under ASC 320 and is recorded at its fair value of $1.0 million at December 31, 2013 (December 31, 2012 — $1.4 million). This investment is classified as an available-for-sale investment. In 2013, the Company invested $2.5 million in the preferred shares of an enterprise which meet the criteria for classification as an equity security under ASC 325 − “Investments − Others” (“ASC 325”) and accrued $0.5 million pertaining to warrants related to the respective investment. The total carrying value of investments in new business ventures at December 31, 2013 and December 31, 2012 is $5.8 million and $4.4 million, respectively, and is recorded in Other Assets.

All significant intercompany accounts and transactions, including all unrealized intercompany profits on transactions with equity-accounted investees, have been eliminated.

In 2013, the Company determined that the functional currency of one of its wholly-owned subsidiaries had changed from the Company's reporting currency to the currency of the nation is which it is domiciled. As a result, in accordance with the FASB ASC 830 “Foreign Currency Matters”, the adjustment attributable to the current-rate translation of non-monetary assets as of the date of the change was reported in other comprehensive income.

(b) Use of Estimates

The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and judgments that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could be materially different from these estimates. Significant estimates made by management include, but are not limited to: selling prices associated with the individual elements in multiple element arrangements; residual values of leased theater systems; economic lives of leased assets; allowances for potential uncollectibility of accounts receivable, financing receivables and net investment in leases; provisions for inventory obsolescence; ultimate revenues for film assets; impairment provisions for film assets, long-lived assets and goodwill; depreciable lives of property, plant and equipment; useful lives of intangible assets; pension plan assumptions; accruals for contingencies including tax contingencies; valuation allowances for deferred income tax assets; and, estimates of the fair value of stock-based payment awards.

The Company considers all highly liquid investments convertible to a known amount of cash and with an original maturity of three months or less to be cash equivalents.

(d) Accounts Receivable and Financing Receivables

Allowances for doubtful accounts receivable are based on the Company's assessment of the collectibility of specific customer balances, which is based upon a review of the customer's credit worthiness, past collection history and the underlying asset value of the equipment, where applicable. Interest on overdue accounts receivable is recognized as income as the amounts are collected.

For trade accounts receivable that have characteristics of both a contractual maturity of one year or less, and arose from the sale of other goods or services, the Company charges off the balance against the allowance for doubtful accounts when it is known that a provided amount will not be collected.

The Company monitors the performance of the theaters to which it has leased or sold theater systems which are subject to ongoing payments. When facts and circumstances indicate that there is a potential impairment in the net investment in lease or a financing receivable, the Company will evaluate the potential outcome of either renegotiations involving changes in the terms of the receivable or defaults on the existing lease or financed sale agreements. The Company will record a provision if it is considered probable that the Company will be unable to collect all amounts due under the contractual terms of the arrangement or a renegotiated lease amount will cause a reclassification of the sales-type lease to an operating lease.

When the net investment in lease or the financing receivable is impaired, the Company will recognize a provision for the difference between the carrying value in the investment and the present value of expected future cash flows discounted using the effective interest rate for the net investment in the lease or the financing receivable. If the Company expects to recover the theater system, the provision is equal to the excess of the carrying value of the investment over the fair value of the equipment.

When the minimum lease payments are renegotiated and the lease continues to be classified as a sales-type lease, the reduction in payments is applied to reduce unearned finance income.

These provisions are adjusted when there is a significant change in the amount or timing of the expected future cash flows or when actual cash flows differ from cash flow previously expected.

Once a net investment in lease or financing receivable is considered impaired, the Company does not recognize interest income until the collectibility issues are resolved. When finance income is not recognized, any payments received are applied against outstanding gross minimum lease amounts receivable or gross receivables from financed sales. Once the collectability issues are resolved, the Company will once again commence the recognition of interest income.

(e) Inventories

Inventories are carried at the lower of cost, determined on an average cost basis, and net realizable value except for raw materials, which are carried at the lower of cost and replacement cost. Finished goods and work-in-process include the cost of raw materials, direct labor, theater design costs, and an applicable share of manufacturing overhead costs.

The costs related to theater systems under sales and sales-type lease arrangements are relieved from inventory to costs and expenses applicable to revenues-equipment and product sales when revenue recognition criteria are met. The costs related to theater systems under operating lease arrangements and joint revenue sharing arrangements are transferred from inventory to assets under construction in property, plant and equipment when allocated to a signed joint revenue sharing arrangement or when the arrangement is first classified as an operating lease.

The Company records provisions for excess and obsolete inventory based upon current estimates of future events and conditions, including the anticipated installation dates for the current backlog of theater system contracts, technological developments, signings in negotiation, growth prospects within the customers' ultimate marketplace and anticipated market acceptance of the Company's current and pending theater systems.

Finished goods inventories can contain theater systems for which title has passed to the Company's customer (as the theater system has been delivered to the customer) but the revenue recognition criteria as discussed in note 2(m) have not been met.

(f) Film Assets

Costs of producing films, including labor, allocated overhead, capitalized interest, and costs of acquiring film rights are recorded as film assets and accounted for in accordance with Entertainment-Films Topic of the FASB ASC. Production financing provided by third parties that acquire substantive rights in the film is recorded as a reduction of the cost of the production. Film assets are amortized and participation costs are accrued using the individual-film-forecast method in the same ratio that current gross revenues bear to current and anticipated future ultimate revenues. Estimates of ultimate revenues are prepared on a title-by-title basis and reviewed regularly by management and revised where necessary to reflect the most current information. Ultimate revenues for films include estimates of revenue over a period not to exceed ten years following the date of initial release.

Film exploitation costs, including advertising costs, are expensed as incurred.

Costs, including labor and allocated overhead, of digitally re-mastering films where the copyright is owned by a third party and the Company shares in the revenue of the third party are included in film assets. These costs are amortized using the individual-film-forecast method in the same ratio that current gross revenues bear to current and anticipated future ultimate revenues from the re-mastered film.

The recoverability of film assets is dependent upon commercial acceptance of the films. If events or circumstances indicate that the recoverable amount of a film asset is less than the unamortized film costs, the film asset is written down to its fair value. The Company determines the fair value of its film assets using a discounted cash flow model.

(g) Property, Plant and Equipment

Property, plant and equipment are recorded at cost and are depreciated on a straight-line basis over their estimated useful lives as follows:

Theater system components (1) — over the equipment's anticipated useful life (7 to 20 years)

Camera equipment — 5 to 10 years

Buildings — 20 to 25 years

Office and production equipment — 3 to 5 years

Leasehold improvements — over the shorter of the initial term of the underlying leases plus any

reasonably assured renewal terms, and the useful life of the asset

__________

(1) includes equipment under joint revenue sharing arrangements.

Equipment and components allocated to be used in future operating leases and joint revenue sharing arrangements, as well as direct labor costs and an allocation of direct production costs, are included in assets under construction until such equipment is installed and in working condition, at which time the equipment is depreciated on a straight-line basis over the lesser of the term of the joint revenue sharing arrangement and the equipment's anticipated useful life.

The Company reviews the carrying values of its property, plant and equipment for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset or asset group might not be recoverable. Assets are grouped at the lowest level for which identifiable cash flows are largely independent when testing for, and measuring for, impairment. In performing its review of recoverability, the Company estimates the future cash flows expected to result from the use of the asset or asset group and its eventual disposition. If the sum of the expected undiscounted future cash flows is less than the carrying amount of the asset or asset group, an impairment loss is recognized in the consolidated statements of operations. Measurement of the impairment loss is based on the excess of the carrying amount of the asset or asset group over the fair value calculated using discounted expected future cash flows.

A liability for the fair value of an asset retirement obligation associated with the retirement of tangible long-lived assets and the associated asset retirement costs are recognized in the period in which the liability and costs are incurred if a reasonable estimate of fair value can be made using a discounted cash flow model. The associated asset retirement costs are capitalized as part of the carrying amount of the long-lived asset and subsequently amortized over the asset's useful life. The liability is accreted over the period to expected cash outflows.

(h) Other Assets

Other assets include insurance recoverable, deferred charges on debt financing, deferred selling costs that are direct and incremental to the acquisition of sales contracts, foreign currency derivatives, lease incentives and investments in new business ventures.

Costs of debt financing are deferred and amortized over the term of the debt using the effective interest method.

Selling costs related to an arrangement incurred prior to recognition of the related revenue are deferred and expensed to costs and expenses applicable to revenues upon: (i) recognition of the contract's theater system revenue; or (ii) abandonment of the sale arrangement.

Foreign currency derivatives are accounted for at fair value using quoted prices in closed exchanges (Level 2 input in accordance with the Fair Value Measurements Topic of the FASB ASC hierarchy).

The Company may provide lease incentives to certain exhibitors which are essential to entering into the respective lease arrangement. Lease incentives include payments made to or on behalf of the exhibitor. These lease incentives are recognized as a reduction in rental revenue on a straight-line basis over the term of the lease.

Investments in new business ventures are accounted for using ASC 323 as described in note 2(a). The Company currently accounts for its 10.1% investment in 3net, a 3D television channel operated by a limited liability corporation owned by the Company and its joint venture investment with TCL Multimedia Technology Holdings Limited, using the equity method of accounting. The Company accounts for in-kind contributions to its equity investment in accordance with ASC 845 “Non-Monetary Transactions” (“ASC 845”) whereby if the fair value of the asset or assets contributed is greater than the carrying value a partial gain shall be recognized.

The Company's investment in debt securities is classified as an available-for-sale investment in accordance with ASC 320. Unrealized holding gains and losses for this investment is excluded from earnings and reported in other comprehensive income until realized. Realization occurs upon sale of a portion of or the entire investment. The investment is impaired if the fair value is less than cost, which is assessed in each reporting period. When the Company intends to sell a specifically identified beneficial interest, a write-down for other-than-temporary impairment shall be recognized in earnings.

The Company's investment in preferred shares, which meets the criteria for classification as an equity security in accordance with ASC 325, is accounted for at cost. The Company records the related warrants at fair value upon recognition date. Warrants are recognized over the term of the agreement.

(i) Goodwill

Goodwill represents the excess of purchase price over the fair value of net identifiable assets acquired in a purchase business combination. Goodwill is not subject to amortization and is tested for impairment annually, or more frequently if events or circumstances indicate that the asset might be impaired. The Company performs a qualitative assessment of its reporting units and certain select quantitative calculations against its current long range plan to determine whether it is more likely than not (that is, a likelihood of more than 50 percent) that the fair value of a reporting unit is less than its carrying amount (Step 0). The Company first assesses certain qualitative factors to determine whether the existence of events or circumstances leads to determination that it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If, after assessing the totality of events or circumstances, the Company determines it is not more likely than not that the fair value of a reporting unit is less than its carry amount, then performing the two-step impairment test is unnecessary. When necessary, impairment of goodwill is tested at the reporting unit level by comparing the reporting unit's carrying amount, including goodwill, to the fair value of the reporting unit. The fair value of the reporting unit is estimated using a discounted cash flow approach. If the carrying amount of the reporting unit exceeds its fair value, then a second step is performed to measure the amount of impairment loss, if any, by comparing the fair value of each identifiable asset and liability in the reporting unit to the total fair value of the reporting unit. Any impairment loss is expensed in the consolidated statement of operations and is not reversed if the fair value subsequently increases.

(j) Other Intangible Assets

Patents, trademarks and other intangibles are recorded at cost and are amortized on a straight-line basis over estimated useful lives ranging from 4 to 10 years except, for intangible assets that have an identifiable pattern of consumption of the economic benefit of the asset, which are amortized over the consumption pattern.

The Company reviews the carrying values of its other intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset or asset group might not be recoverable. Assets are grouped at the lowest level for which identifiable cash flows are largely independent when testing for, and measuring for, impairment. In performing its review for recoverability, the Company estimates the future cash flows expected to result from the use of the asset or asset group and its eventual disposition. If the sum of the expected undiscounted future cash flows is less than the carrying amount of the asset or asset group, an impairment loss is recognized in the consolidated statement of operations. Measurement of the impairment loss is based on the excess of the carrying amount of the asset or asset group over the fair value calculated using discounted expected future cash flows.

(k) Deferred Revenue

Deferred revenue represents cash received prior to revenue recognition criteria being met for theater system sales or leases, film contracts, maintenance and extended warranty services, film related services and film distribution.

(l) Income Taxes

Income taxes are accounted for under the liability method whereby deferred income tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the accounting and tax bases of assets and liabilities. Deferred income tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which temporary differences are expected to be recovered or settled. The effect on deferred income tax assets and liabilities of a change in tax rates or laws is recognized in the consolidated statement of operations in the period in which the change is enacted. Investment tax credits are recognized as a reduction of income tax expense.

The Company assesses realization of deferred income tax assets and, based on all available evidence, concludes whether it is more likely than not that the net deferred income tax assets will be realized. A valuation allowance is provided for the amount of deferred income tax assets not considered to be realizable.

The Company is subject to ongoing tax exposures, examinations and assessments in various jurisdictions. Accordingly, the Company may incur additional tax expense based upon the outcomes of such matters. In addition, when applicable, the Company adjusts tax expense to reflect the Company's ongoing assessments of such matters which require judgment and can materially increase or decrease its effective rate as well as impact operating results. The Company provides for such exposures in accordance with the Income Taxes Topic of the FASB ASC.

(m) Revenue Recognition

Multiple Element Arrangements

The Company's revenue arrangements with certain customers may involve multiple elements consisting of a theater system (projector, sound system, screen system and, if applicable, 3D glasses cleaning machine); services associated with the theater system including theater design support, supervision of installation, and projectionist training; a license to use of the IMAX brand; 3D glasses; maintenance and extended warranty services; and licensing of films. The Company evaluates all elements in an arrangement to determine what are considered deliverables for accounting purposes and which of the deliverables represent separate units of accounting based on the applicable accounting guidance in the Leases Topic of the FASB ASC; the Guarantees Topic of the FASB ASC; the Entertainment – Films Topic of FASB ASC; and the Revenue Recognition Topic of the FASB. If separate units of accounting are either required under the relevant accounting standards or determined to be applicable under the Revenue Recognition Topic, the total consideration received or receivable in the arrangement is allocated based on the applicable guidance in the above noted standards.

Theater Systems

The Company has identified the projection system, sound system, screen system and, if applicable, 3D glasses cleaning machine, theater design support, supervision of installation, projectionist training and the use of the IMAX brand to be a single deliverable and a single unit of accounting (the “System Deliverable”). When an arrangement does not include all the elements of a System Deliverable, the elements of the System Deliverable included in the arrangement are considered by the Company to be a single deliverable and a single unit of accounting. The Company is not responsible for the physical installation of the equipment in the customer's facility; however, the Company supervises the installation by the customer. The customer has the right to use the IMAX brand from the date the Company and the customer enter into an arrangement.

The Company's System Deliverable arrangements involve either a lease or a sale of the theater system. Consideration for the System Deliverable, other than for those delivered pursuant to joint revenue sharing arrangements, consist of upfront or initial payments made before and after the final installation of the theater system equipment and ongoing payments throughout the term of the lease or over a period of time, as specified in the arrangement. The ongoing payments are the greater of an annual fixed minimum amount or a certain percentage of the theater box-office. Amounts received in excess of the annual fixed minimum amounts are considered contingent payments. The Company's arrangements are non-cancellable, unless the Company fails to perform its obligations. In the absence of a material default by the Company, there is no right to any remedy for the customer under the Company's arrangements. If a material default by the Company exists, the customer has the right to terminate the arrangement and seek a refund only if the customer provides notice to the Company of a material default and only if the Company does not cure the default within a specified period.

For arrangements entered into or materially modified after January 1, 2011, consideration is allocated to each unit of accounting based on the unit's relative selling prices. The Company uses vender-specific objective evidence of selling price (VSOE) when the Company sells the deliverable separately and is the price actually charged by the Company for that deliverable. VSOE is established for the Company's System Deliverable, maintenance and extended warranty services and film license arrangements. The Company uses a best estimate of selling price (BESP) for units of accounting that do not have VSOE or third party evidence of selling price. The Company determines BESP for a deliverable by considering multiple factors including the Company's historical pricing practices, product class, market competition and geography.

Sales Arrangements

For arrangements qualifying as sales, the revenue allocated to the System Deliverable is recognized in accordance with the Revenue Recognition Topic of the FASB ASC, when all of the following conditions have been met: (i) the projector, sound system and screen system have been installed and are in full working condition, (ii) the 3D glasses cleaning machine, if applicable, has been delivered, (iii) projectionist training has been completed and (iv) the earlier of (a) receipt of written customer acceptance certifying the completion of installation and run-in testing of the equipment and the completion of projectionist training or (b) public opening of the theater, provided there is persuasive evidence of an arrangement, the price is fixed or determinable and collectibility is reasonably assured.

The initial revenue recognized consists of the initial payments received and the present value of any future initial payments and fixed minimum ongoing payments that have been attributed to this unit of accounting. Contingent payments in excess of the fixed minimum ongoing payments are recognized when reported by theater operators, provided collectibility is reasonably assured.

The Company has also agreed, on occasion, to sell equipment under lease or at the end of a lease term. Consideration agreed to for these lease buyouts is included in revenues from equipment and product sales, when persuasive evidence of an arrangement exists, the fees are fixed or determinable, collectibility is reasonably assured and title to the theater system passes from the Company to the customer.

Lease Arrangements

The Company uses the Leases Topic of FASB ASC to evaluate whether an arrangement is a lease within the scope of the accounting standard. Arrangements not within the scope of the accounting standard are accounted for either as a sales or services arrangement, as applicable.

For lease arrangements, the Company determines the classification of the lease in accordance with the Lease Topic of FASB ASC. A lease arrangement that transfers substantially all of the benefits and risks incident to ownership of the equipment is classified as a sales-type lease based on the criteria established by the accounting standard; otherwise the lease is classified as an operating lease. Prior to commencement of the lease term for the equipment, the Company may modify certain payment terms or make concessions. If these circumstances occur, the Company reassesses the classification of the lease based on the modified terms and conditions.

For sales-type leases, the revenue allocated to the System Deliverable is recognized when the lease term commences, which the Company deems to be when all of the following conditions have been met: (i) the projector, sound system and screen system have been installed and are in full working condition; (ii) the 3D glasses cleaning machine, if applicable, has been delivered; (iii) projectionist training has been completed; and (iv) the earlier of (a) receipt of the written customer acceptance certifying the completion of installation and run-in testing of the equipment and the completion of projectionist training or (b) public opening of the theater, provided collectibility is reasonably assured.

The initial revenue recognized for sales-type leases consists of the initial payments received and the present value of future initial payments and fixed minimum ongoing payments computed at the interest rate implicit in the lease. Contingent payments in excess of the fixed minimum payments are recognized when reported by theater operators, provided collectibility is reasonably assured.

For operating leases, initial payments and fixed minimum ongoing payments are recognized as revenue on a straight-line basis over the lease term. For operating leases, the lease term is considered to commence when all of the following conditions have been met: (i) the projector, sound system and screen system have been installed and in full working condition; (ii) the 3D glasses cleaning machine, if applicable, has been delivered; (iii) projectionist training has been completed; and (iv) the earlier of (a) receipt of written customer acceptance certifying the completion of installation and run-in testing of the equipment and the completion of projectionist training or (b) public opening of the theater. Contingent payments in excess of fixed minimum ongoing payments are recognized as revenue when reported by theater operators, provided collectibility is reasonably assured.

Revenues from joint revenue sharing arrangements with upfront payments that qualify for classification as sales and sales-type leases are recognized in accordance with the sales and sales-type lease criteria discussed above. Contingent revenues from joint revenue sharing arrangements are recognized as box-office results and concessions revenues are reported by the theater operator, provided collectibility is reasonably assured.

Finance Income

Finance income is recognized over the term of the sales-type lease or financed sales receivable, provided collectibility is reasonably assured. Finance income recognition ceases when the Company determines that the associated receivable is not collectible.

Finance income is suspended when the Company identifies a theater that is delinquent, non-responsive or not negotiating in good faith with the Company. Once the collectability issues are resolved the Company will resume recognition of finance income.

Improvements and Modifications

Improvements and modifications to the theater system after installation are treated as separate revenue transactions, if and when the Company is requested to perform these services. Revenue is recognized for these services when the performance of the services has been completed, provided there is persuasive evidence of an arrangement, the fee is fixed or determinable and collectibility is reasonably assured.

Cost of Equipment and Product Sales

Theater systems and other equipment subject to sales-type leases and sales arrangements includes the cost of the equipment and costs related to project management, design, delivery and installation supervision services as applicable. The costs related to theater systems under sales and sales-type lease arrangements are relieved from inventory to costs and expenses applicable to revenues-equipment and product sales when revenue recognition criteria are met. In addition, the Company defers direct selling costs such as sales commissions and other amounts related to these contracts until the related revenue is recognized. These costs included in costs and expenses applicable to revenues-equipment and product sales, totaled $2.5 million in 2013 (2012 – $2.7 million, 2011 – $2.4 million). The cost of equipment and product sales prior to direct selling costs was $35.0 million in 2013 (2012 – $34.8 million, 2011 – $36.3 million). The Company may have warranty obligations at or after the time revenue is recognized which require replacement of certain parts that do not affect the functionality of the theater system or services. The costs for warranty obligations for known issues are accrued as charges to costs and expenses applicable to revenues-equipment and product sales at the time revenue is recognized based on the Company's past historical experience and cost estimates.

Cost of Rentals

For theater systems and other equipment subject to an operating lease or placed in a theater operators' venue under a joint revenue sharing arrangement, the cost of equipment and those costs that result directly from and are essential to the arrangement, is included within property, plant and equipment. Depreciation and impairment losses, if any, are included in cost of rentals based on the accounting policy set out in note 2(g). Commissions are recognized as costs and expenses applicable to revenues-rentals in the month they are earned, which is typically the month of installation. These costs totaled $1.9 million in 2013 (2012 — $1.5 million, 2011 — $2.3 million). Direct advertising and marketing costs for each theater are charged to costs and expenses applicable to revenues-rentals as incurred. These costs totaled $1.7 million in 2013 (2012 — $1.9 million, 2011 — $3.2 million).

Terminations, Consensual Buyouts and Concessions

The Company enters into theater system arrangements with customers that contain customer payment obligations prior to the scheduled installation of the theater system. During the period of time between signing and the installation of the theater system, which may extend several years, certain customers may be unable to, or may elect not to, proceed with the theater system installation for a number of reasons including business considerations, or the inability to obtain certain consents, approvals or financing. Once the determination is made that the customer will not proceed with installation, the arrangement may be terminated under the default provisions of the arrangement or by mutual agreement between the Company and the customer (a “consensual buyout”). Terminations by default are situations when a customer does not meet the payment obligations under an arrangement and the Company retains the amounts paid by the customer. Under a consensual buyout, the Company and the customer agree, in writing, to a settlement and to release each other of any further obligations under the arrangement or an arbitrated settlement is reached. Any initial payments retained or additional payments received by the Company are recognized as revenue when the settlement arrangements are executed and the cash is received, respectively. These termination and consensual buyout amounts are recognized in Other revenues.

In addition, the Company could agree with customers to convert their obligations for other theater system configurations that have not yet been installed to arrangements to acquire or lease the IMAX digital theater system. The Company considers these situations to be a termination of the previous arrangement and origination of a new arrangement for the IMAX digital theater system. For all arrangements entered into or modified prior to the date of adoption of the amended FASB ASC 605-25, the Company continues to defer an amount of any initial fees received from the customer such that the aggregate of the fees deferred and the net present value of the future fixed initial and ongoing payments to be received from the customer equals the selling price of the IMAX digital theater system to be leased or acquired by the customer. Any residual portion of the initial fees received from the customer for the terminated theater system is recorded in other revenues at the time when the obligation for the original theater system is terminated and the new theater system arrangement is signed. Under the amended FASB ASC 605-25, for all arrangements entered into or materially modified after the date of adoption, the total arrangement consideration to be received is allocated on a relative selling price basis to the digital upgrade and the termination of the previous theater system. The arrangement consideration allocated to the termination of the existing arrangement is recorded in Other revenues at the time when the obligation for the original theater system is terminated and the new theater system arrangement is signed.

The Company may offer certain incentives to customers to complete theater system transactions including payment concessions or free services and products such as film licenses or 3D glasses. Reductions in, and deferral of, payments are taken into account in determining the sales price either by a direct reduction in the sales price or a reduction of payments to be discounted in accordance with the Leases or Interests Topic of the FASB ASC. Free products and services are accounted for as separate units of accounting. Other consideration given by the Company to customers are accounted for in accordance with the Revenue Recognition Topic of the FASB ASC.

Maintenance and Extended Warranty Services

Maintenance and extended warranty services may be provided under a multiple element arrangement or as a separately priced contract. Revenues related to these services are deferred and recognized on a straight-line basis over the contract period and are recognized in Services revenues. Maintenance and extended warranty services includes maintenance of the customer's equipment and replacement parts. Under certain maintenance arrangements, maintenance services may include additional training services to the customer's technicians. All costs associated with this maintenance and extended warranty program are expensed as incurred. A loss on maintenance and extended warranty services is recognized if the expected cost of providing the services under the contracts exceeds the related deferred revenue.

Film Production and IMAX DMR Services

In certain film arrangements, the Company produces a film financed by third parties whereby the third party retains the copyright and the Company obtains exclusive distribution rights. Under these arrangements, the Company is entitled to receive a fixed fee or to retain as a fee the excess of funding over cost of production (the “production fee”). The third parties receive a portion of the revenues received by the Company from distributing the film, which is charged to costs and expenses applicable to revenues-services. The production fees are deferred, and recognized as a reduction in the cost of the film based on the ratio of the Company's distribution revenues recognized in the current period to the ultimate distribution revenues expected from the film. Film exploitation costs, including advertising and marketing totaled $4.2 million in 2013 (2012 — $3.3 million, 2011 — $3.8 million) and are recorded in costs and expenses applicable to revenues-services as incurred.

Revenue from film production services where the Company does not hold the associated distribution rights are recognized in Services revenues when performance of the contractual service is complete, provided there is persuasive evidence of an agreement, the fee is fixed or determinable and collectibility is reasonably assured.

Revenues from digitally re-mastering (IMAX DMR) films where third parties own or hold the copyrights and the rights to distribute the film are derived in the form of processing fees and recoupments calculated as a percentage of box-office receipts generated from the re-mastered films. Processing fees are recognized as Services revenues when the performance of the related re-mastering service is completed provided there is persuasive evidence of an arrangement, the fee is fixed or determinable and collectibility is reasonably assured. Recoupments, calculated as a percentage of box-office receipts, are recognized as Services revenue when box-office receipts are reported by the third party that owns or holds the related film rights, provided collectibility is reasonably assured.

Losses on film production and IMAX DMR services are recognized as costs and expenses applicable to revenues-services in the period when it is determined that the Company's estimate of total revenues to be realized by the Company will not exceed estimated total production costs to be expended on the film production and the cost of IMAX DMR services.

Film Distribution

Revenue from the licensing of films is recognized in Services revenues when persuasive evidence of a licensing arrangement exists, the film has been completed and delivered, the license period has begun, the fee is fixed or determinable and collectibility is reasonably assured. When license fees are based on a percentage of box-office receipts, revenue is recognized when box-office receipts are reported by exhibitors, provided collectibility is reasonably assured. Film exploitation costs, including advertising and marketing, totaled $0.4 million in 2013 (2012 — $1.5 million, 2011 — $1.9 million) and are recorded in costs and expenses applicable to revenues-services as incurred.

Film Post-Production Services

Revenues from post-production film services are recognized in Services revenues when performance of the contracted services is complete provided there is persuasive evidence of an arrangement, the fee is fixed or determinable and collectibility is reasonably assured.

Other

The Company recognizes revenue in Services revenues from its owned and operated theaters resulting from box-office ticket and concession sales as tickets are sold, films are shown and upon the sale of various concessions. The sales are cash or credit card transactions with theatergoers based on fixed prices per seat or per concession item.

In addition, the Company enters into commercial arrangements with third party theater owners resulting in the sharing of profits and losses which are recognized in Services revenues when reported by such theaters. The Company also provides management services to certain theaters and recognizes revenue over the term of such services.

Revenues on camera rentals are recognized in Rental revenues over the rental period.

Revenue from the sale of 3D glasses is recognized in Equipment and product sales revenue when the 3D glasses have been delivered to the customer.

Other service revenues are recognized in Service revenues when the performance of contracted services is complete.

(n) Research and Development

Research and development costs are expensed as incurred and primarily include projector and sound parts, labor, consulting fees, allocation of overheads and other related materials which pertain to the Company's development of ongoing product and services. Research and development costs pertaining to fixed and intangible assets that have alternative future uses are capitalized and amortized under their related policies.

(o) Foreign Currency Translation

Monetary assets and liabilities of the Company's operations which are denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the end of the period. Non-monetary items are translated at historical exchange rates. Revenue and expense transactions are translated at exchange rates prevalent at the transaction date. In 2013, the Company determined that the functional currency of one of its wholly-owned subsidiaries had changed from the Company's reporting currency to the currency of the nation in which it is domiciled. As a result, in accordance with the FASB ASC 830 “Foreign Currency Matters”, the adjustment attributable to current-rate translation of non-monetary assets as of the date of the change was reported in other comprehensive income (“OCI”). The functional currency of its other wholly-owned subsidiaries continues to be the United States dollar. Such exchange gains and losses are included in the determination of earnings in the period in which they arise.

Foreign currency derivatives are recognized and measured in the balance sheet at fair value. Changes in the fair value (gains or losses) are recognized in the consolidated statement of operations except for derivatives designated and qualifying as foreign currency hedging instruments. For foreign currency hedging instruments, the effective portion of the gain or loss in a hedge of a forecasted transaction is reported in other comprehensive income and reclassified to the consolidated statement of operations when the forecasted transaction occurs. Any ineffective portion is recognized immediately in the consolidated statement of operations.

(p) Stock-Based Compensation

The Company's stock-based compensation generally includes stock options, restricted share units (“RSUs”) and stock appreciation rights (“SARs”). Stock-based compensation is recognized in accordance with the FASB ASC Topic 505, “Equity” and Topic 718, “Compensation-Stock Compensation.”

The Company estimates the fair value of stock option and SAR awards on the date of grant using fair value measurement techniques such as an option-pricing model. The fair value of RSU awards is equal to the closing price of the Company's common stock on the date of grant. The value of the portion of the employee award that is ultimately expected to vest is recognized as expense over the requisite service periods in the Company's consolidated statement of operations.

The Company utilizes a lattice-binomial option-pricing model (“Binomial Model”) to determine the fair value of stock option and SAR awards. The fair value determined by the Binomial Model is affected by the Company's stock price as well as assumptions regarding a number of highly complex and subjective variables. These variables include, but are not limited to, the Company's expected stock price volatility over the term of the awards, and actual and projected employee stock option exercise behaviors. The Binomial Model also considers the expected exercise multiple which is the multiple of exercise price to grant price at which exercises are expected to occur on average. Option-pricing models were developed for use in estimating the value of traded options that have no vesting or hedging restrictions and are fully transferable. Because the Company's employee stock options have certain characteristics that are significantly different from traded options, and because changes in the subjective assumptions can materially affect the estimated value, in management's opinion, the Binomial Model best provides a fair measure of the fair value of the Company's employee stock options. See note 14(c) for the assumptions used to determine the fair value of stock-based payment awards.

Stock-based compensation expense includes compensation cost for employee stock-based payment awards granted and all modified, repurchased or cancelled employee awards. In addition, compensation expense includes the compensation cost, based on the grant-date fair value calculated for pro forma disclosures under ASC 718-10-55, for the portion of awards for which required service had not been rendered that were outstanding. Compensation expense for these employee awards is recognized using the straight-line single-option method. As stock-based compensation expense recognized is based on awards ultimately expected to vest, it has been adjusted for estimated forfeitures. The Codification requires forfeitures to be estimated at the time of grant and revised, if subsequent information indicates that the actual forfeitures are likely to be different from previous estimates. The Company utilizes the market yield on U.S. treasury securities (also known as nominal rate) over the contractual term of the instrument being issued.

Stock Options

As the Company stratifies its employees into homogeneous groups in order to calculate fair value under the Binomial Model, ranges of assumptions used are presented for expected option life and annual termination probability. The Company uses historical data to estimate option exercise and employee termination within the valuation model; various groups of employees that have similar historical exercise behavior are considered separately for valuation purposes. The expected volatility rate is estimated based on a blended volatility method which takes into consideration the Company's historical share price volatility, the Company's implied volatility which is implied by the observed current market prices of the Company's traded options and the Company's peer group volatility. The Company utilizes an expected term method to determine expected option life based on such data as vesting periods of awards, historical data that includes past exercise and post-vesting cancellations and stock price history.

The Company's policy is to issue new shares from treasury to satisfy stock options which are exercised.

Restricted Share Units

The Company's RSUs have been classified as equity in accordance with Topic 505. The fair value of RSU awards is equal to the closing price of the Company's common stock on the date of grant.

Stock Appreciation Rights

The Company's SARs have been classified as liabilities in accordance with Topic 505. The Company utilizes the Binomial Model to determine the value of these instruments settleable in cash.

Awards to Non-Employees

Stock-based awards for services provided by non-employees are accounted for based on the fair value of the services received or the stock-based award, whichever is more reliably determinable. If the fair value of the stock-based award is used, the fair value is measured at the date of the award and remeasured until the earlier of the date that the Company has a performance commitment from the non-employees, the date performance is completed, or the date the awards vest.

(q) Pension Plans and Postretirement Benefits

The Company has a defined benefit pension plan, the Supplemental Executive Retirement Plan (the “SERP”). As the Company's SERP is unfunded, as at December 31, 2013, a liability is recognized for the projected benefit obligation.

Assumptions used in computing the defined benefit obligations are reviewed annually by management in consultation with its actuaries and adjusted for current conditions. Actuarial gains or losses and prior service costs or credits that arise during the period but are not recognized as components of net periodic benefits cost are recognized as a component of other comprehensive income. Amounts recognized in accumulated other comprehensive income including unrecognized actuarial gains or losses and prior service costs are adjusted as they are subsequently recognized in the consolidated statement of operations as components of net periodic benefit cost. Prior service costs resulting from the pension plan inception or amendments are amortized over the expected future service life of the employees, cumulative actuarial gains and losses in excess of 10% of the projected benefit obligation are amortized over the expected average remaining service life of the employees, and current service costs are expensed when earned. The remaining weighted average future service life of the employee used in computing the defined benefit obligation for the year ended December 31, 2013 was 3.0 years.

For defined contribution pension plans, required contributions by the Company are recorded as an expense.

A liability is recognized for the unfunded accumulated benefit obligation of the postretirement benefits plan. Assumptions used in computing the accumulated benefit obligation are reviewed by management in consultation with its actuaries and adjusted for current conditions. Current service cost is recognized as incurred and actuarial gains and losses are recognized as a component of other comprehensive income (loss). Amounts recognized in accumulated other comprehensive income (loss) including unrecognized actuarial gains or losses are adjusted as they are subsequently recognized in the consolidated statement of operations as components of net periodic benefit cost.

(r) Guarantees

The FASB ASC Guarantees Topic requires a guarantor to recognize, at the inception of a guarantee, a liability for the fair value of certain guarantees. Disclosures as required under the accounting guidance have been included in note 13(i).

- Definition

The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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+ Details

New Accounting Pronouncements and Changes in Accounting Principles	12 Months Ended
	Dec. 31, 2013
New Accounting Standards and Accounting Changes [Abstract]
New Accounting Standards and Accounting Changes [Text Block]	Adoption of New Accounting Policies In January 2013, the FASB issued ASU No. 2013-01, “Balance Sheet (Topic 210): Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities” (“ASU 2013-01”). The purpose of the amendment is to address implementation issues about the scope of FASB issued ASU No. 2011-11 “Balance Sheet (Topic 210) - Disclosures about Offsetting Assets and Liabilities” “(ASU 2011-11”). ASU 2011-11 and ASU 2013-01 were issued in an effort to provide greater comparability within disclosures between entities reporting in U.S. GAAP and International Financial Reporting Standards (“IFRS”) that have offsetting (netting) assets and liabilities. Entities will be required to disclose both gross and net information about both instruments and transactions eligible for offset in the statement of financial position and instruments and transactions subject to an agreement similar to a master netting arrangement. An entity is required to apply the amendments in ASU 2013-01 for annual reporting periods beginning on or after January 1, 2013 and interim periods within those annual periods. It is to be applied retrospectively for all comparative periods presented. The Company adopted the amended standard on January 1, 2013. The adoption of the amended standard did not have a material impact on the Company's consolidated financial statements. In February 2013, the FASB issued ASU No. 2013-02, “Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income” (“ASU 2013-02”). The amendments in ASU 2013-02 require an entity to report the effect of significant reclassifications out of accumulated other comprehensive income on the respective line items in net income if the amount being reclassified is required under U.S. GAAP to be reclassified in its entirety to net income. For other amounts that are not required under U.S. GAAP to be reclassified in their entirety to net income in the same reporting period, an entity is required to cross-reference other disclosures required under U.S. GAAP that provide additional detail about those amounts. For public entities, the amendments are effective prospectively for reporting periods beginning after December 15, 2012. The Company adopted the amended standard on January 1, 2013. The adoption of the amended standard did not have a material impact on the Company's consolidated financial statements. In July 2013, the FASB issued ASU No. 2013-10, “Derivative and Hedging (Topic 815): Inclusion of the Fed Funds Effective Swap Rate (or Overnight Index Swap Rate) as a Benchmark Interest Rate for Hedge Accounting Purposes (a consensus of the FASB Emerging Issues Task Force)” (“ASU 2013-10”). The amendments in ASU 2013-10 are to permit the use of the Fed Funds Effective Swap Rate (OIS) as a U.S. benchmark interest rate for hedge accounting purposes, in addition to U.S. government (UST) and London Interbank Offered Rate (LIBOR). The amendment also removes the restriction of using different benchmark rates for similar hedges. For public entities, the amendments are effective prospectively for qualifying new or redesignated hedging relationships entered into on or after July 17, 2013. The Company adopted the amended standard on July 17, 2013. The adoption of the amended standard did not have a material impact on the Company's consolidated financial statements.
Description of New Accounting Pronouncements Not yet Adopted [Text Block]	Recently Issued FASB Accounting Standard Codification Updates In February 2013, the FASB issued ASU No. 2013-04, “Liabilities (Topic 405): Obligations Resulting from Joint and Several Liability Arrangements for Which the Total Amount of the Obligation Is Fixed at the Reporting Date” (“ASU 2013-04”). The purpose of ASU 2013-04 is to provide guidance for the recognition, measurement, and disclosure of obligations resulting from joint and several liability arrangements for which the total amount of the obligation within the scope of this guidance is fixed at the reporting date, except for obligations addressed within existing guidance in U.S. GAAP. ASU 2013-04 requires an entity to measure obligations resulting from joint and several liability arrangements for which the total amount of the obligation within the scope of this guidance is fixed at the reporting date, as the sum of the amount the reporting entity agreed to pay on the basis of its arrangement among its co-obligors and any additional amount the reporting entity expects to pay on behalf of its co-obligors, as well as the nature and amount of the obligation as well as other information about those obligations. For public entities, the amendments are effective for fiscal years and interim reporting periods beginning after December 15, 2013. Early adoption by public entities is permitted. The Company adopted the amended standard on January 1, 2014. The adoption of the amended standard is not expected to have a material impact on the Company's condensed consolidated financial statements for the period ending March 31, 2014. In March 2013, the FASB issued ASU No. 2013-05, “Foreign Currency Matters (Topic 830): Parent's Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity” (“ASU 2013-05”). The purpose of ASU 2013-05 is to resolve the diversity in practice in relation to the treatment of the release of cumulative translation adjustments (“CTA”) upon sale (in full or part) of a foreign investment. It applies to the release of the CTA into net income when a parent either sells a part of all of its investment in a foreign entity or no longer holds a controlling financial interest in a subsidiary or group of assets that is a nonprofit activity or a business within a foreign entity. For public entities, the amendments are effective for fiscal years and interim reporting periods beginning after December 15, 2013. Early adoption by public entities is permitted. The Company adopted the amended standard on January 1, 2014. The adoption of the amended standard is not expected to have a material impact on the Company's condensed consolidated financial statements for the period ending March 31, 2014. In April 2013, the FASB issued ASU No. 2013-07, “Presentation of Financial Statements (Topic 205): Liquidation Basis of Accounting” (“ASU 2013-07”). The amendments of ASU 2013-07 require an entity to prepare its financial statements using the liquidation basis of accounting when liquidation is imminent and to present relevant information about an entity's expected resources in liquidation by measuring and presenting assets at the amount of the expected cash proceeds from liquidation. The amendments are effective for entities that determine liquidation is imminent during annual reporting periods beginning after December 15, 2013 and interim periods therein. Standards should be applied prospectively from the day liquidation becomes imminent. Early adoption is permitted. The Company adopted the amended standard on January 1, 2014. The adoption of the amended standard is not expected to have a material impact on the Company's condensed consolidated financial statements for the period ending March 31, 2014. In July 2013, the FASB issued ASU No. 2013-11, “Income Taxes (Topic 740): Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists (a consensus of the FASB Emerging Issues Task Force)” (“ASU 2013-11”). The amendments of ASU 2013-11 provide entities with guidance of how to present a provision for uncertain tax positions in the financial statements when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists. For public entities, the amendments are effective for fiscal years and interim reporting periods beginning after December 15, 2013. The Company adopted the amended standard on January 1, 2014. The adoption of the amended standard is not expected to have a material impact on the Company's condensed consolidated financial statements for the period ending March 31, 2014. In December 2013, the FASB issued ASU No. 2013-12, “Definition of a Public Business Entity” (“ASU 2013-12”). The amendments of ASU 2013-12 provide entities with a single definition of a Public Business Entity for use in future financial accounting and reporting guidance in 2014 and onwards. The Company adopted the amended standard on January 1, 2014. The adoption of the amended standard is not expected to have a material impact on the Company's condensed consolidated financial statements for the period ending March 31, 2014.

Financing Receivables

12 Months Ended

Dec. 31, 2013

Financing Receivables [Abstract]

Financing Receivables

4. Lease Arrangements

(a) General Terms of Lease Arrangements

A number of the Company's leases are classified as sales-type leases. Certain arrangements that are legal sales are also classified as sales-type leases as certain clauses within the arrangements limit transfer of title or provide the Company with conditional rights to the system. The customer's rights under the Company's lease arrangements are described in note 2(m). The Company classifies its lease arrangements at inception of the arrangement and, if required, after a modification of the lease arrangement, to determine whether they are sales-type leases or operating leases. Under the Company's lease arrangements, the customer has the ability and the right to operate the hardware components or direct others to operate them in a manner determined by the customer. The Company's lease portfolio terms are typically non-cancellable for 10 to 20 years with renewal provisions from inception. Except for those sales arrangements that are classified as sales-type leases, the Company's leases generally do not contain an automatic transfer of title at the end of the lease term. The Company's lease arrangements do not contain a guarantee of residual value at the end of the lease term. The customer is required to pay for executory costs such as insurance and taxes and is required to pay the Company for maintenance and extended warranty generally after the first year of the lease until the end of the lease term. The customer is responsible for obtaining insurance coverage for the theater systems commencing on the date specified in the arrangement's shipping terms and ending on the date the theater systems are delivered back to the Company.

The Company has assessed the nature of its joint revenue sharing arrangements and concluded that, based on the guidance in the Revenue Recognition Topic of the ASC, the arrangements contain a lease. Under joint revenue sharing arrangements, the customer has the ability and the right to operate the hardware components or direct others to operate them in a manner determined by the customer. The Company's joint revenue sharing arrangements are typically non-cancellable for 10 to 13 years with renewal provisions. Title to equipment under joint revenue sharing arrangements does not transfer to the customer. The Company's joint revenue sharing arrangements do not contain a guarantee of residual value at the end of the term. The customer is required to pay for executory costs such as insurance and taxes and is required to pay the Company for maintenance and extended warranty throughout the term. The customer is responsible for obtaining insurance coverage for the theater systems commencing on the date specified in the arrangement's shipping terms and ending on the date the theater systems are delivered back to the Company.

(b) Financing Receivables

Financing receivables, consisting of net investment in sales-type leases and receivables from financed sales of theater systems are as follows:

	As at December 31,
	2013		2012
Gross minimum lease payments receivable	$	17,475	$	18,880
Unearned finance income		(3,052)		(4,705)
Minimum lease payments receivable		14,423		14,175
Accumulated allowance for uncollectible amounts		(806)		(1,130)
Net investment in leases		13,617		13,045
Gross financed sales receivables		129,398		114,492
Unearned finance income		(35,669)		(33,278)
Financed sales receivables		93,729		81,214
Accumulated allowance for uncollectible amounts		(236)		(66)
Net financed sales receivables		93,493		81,148
Total financing receivables	$	107,110	$	94,193

Net financed sales receivables due within one year	$	17,335	$	10,482
Net financed sales receivables due after one year	$	76,158	$	70,666

In 2013, the financed sales receivables had a weighted average effective interest rate of 9.8% (2012 — 8.7%).

Contingent fees that meet the Company's revenue recognition policy, from customers under various arrangements, have been reported in revenue as follows:

	Years Ended December 31,
	2013		2012		2011
Sales	$	2,493	$	1,797	$	976
Sales-type leases		184		308		517
Operating leases		1,009		930		1,232
Subtotal - sales, sales-type leases and operating leases		3,686		3,035		2,725
Joint revenue sharing arrangements		64,130		57,526		30,764
	$	67,816	$	60,561	$	33,489

(d) Future Minimum Rental Payments

Future minimum rental payments receivable from operating and sales-type leases at December 31, 2013, for each of the next five years are as follows:

	Operating Leases		Sales-Type Leases
2014	$	2,075	$	3,000
2015		1,637		2,215
2016		1,180		2,011
2017		1,121		1,700
2018		1,442		1,600
Thereafter		4,560		5,448
Total	$	12,015	$	15,974

Total future minimum rental payments receivable from sales-type leases at December 31, 2013 exclude $1.5 million which represents amounts billed but not yet received.

Inventories

12 Months Ended

Dec. 31, 2013

Inventories [Abstract]

Inventories

5. Inventories

	As at December 31,
	2013		2012
Raw materials	$	4,321	$	5,424
Work-in-process		500		338
Finished goods		5,004		10,032
	$	9,825	$	15,794

At December 31, 2013, finished goods inventory for which title had passed to the customer and revenue was deferred amounted to $1.7 million (December 31, 2012 — $6.8 million). In 2013, the Company recognized revenue for 10 systems under a xenon-based digital upgrade sale arrangement which were previously installed but for which revenue recognition was deferred. Upon recognition of these 10 theater systems, the Company's finished goods inventory decreased by $3.4 million from December 31, 2012.

Inventories at December 31, 2013 include write-downs for excess and obsolete inventory based upon current estimates of net realizable value considering future events and conditions of $4.0 million (December 31, 2012 — $4.4 million).

Film Assets

12 Months Ended

Dec. 31, 2013

Film Costs [Abstract]

Film Assets

6. Film Assets

		As at December 31,
		2013		2012
Completed and released films, net of accumulated amortization of		$	5,583	$	2,959
	$84,363 (2012 — $67,363)
Films in production			750		380
Films in development			743		398
		$	7,076	$	3,737

The Company expects to amortize film costs of $5.0 million for released films within three years from December 31, 2013 (December 31, 2012 — $3.0 million), including $3.0 million, which reflects the portion of the costs of the Company's completed films that are expected to be amortized within the next year. The amount of participation payments to third parties related to these films that the Company expects to pay during 2014, which is included in accrued liabilities at December 31, 2013, is $3.6 million, (2012 — $5.8 million).

Property Plant and Equipment

12 Months Ended

Dec. 31, 2013

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment

7. Property, Plant and Equipment

		As at December 31, 2013
				Accumulated		Net Book
		Cost		Depreciation		Value
Equipment leased or held for use
	Theater system components^(1)(2)(3)(4)	$	158,192	$	51,537	$	106,655
	Camera equipment⁽⁷⁾		4,591		2,736		1,855
			162,783		54,273		108,510
Assets under construction⁽⁵⁾			8,055		-		8,055
Other property, plant and equipment
	Land		1,593		-		1,593
	Buildings		15,832		10,410		5,422
	Office and production equipment⁽⁶⁾		27,190		18,707		8,483
	Leasehold improvements		9,884		9,100		784
			54,499		38,217		16,282
		$	225,337	$	92,490	$	132,847

		As at December 31, 2012
				Accumulated		Net Book
		Cost		Depreciation		Value
Equipment leased or held for use
	Theater system components^(1)(2)(3)	$	131,240	$	39,140	$	92,100
	Camera equipment⁽⁷⁾		4,668		4,306		362
			135,908		43,446		92,462
Assets under construction⁽⁵⁾			6,910		-		6,910
Other property, plant and equipment
	Land		1,593		-		1,593
	Buildings		15,242		9,864		5,378
	Office and production equipment⁽⁶⁾		25,777		19,779		5,998
	Leasehold improvements		9,734		8,465		1,269
			52,346		38,108		14,238
		$	195,164	$	81,554	$	113,610

__________

(1) Included in theater system components are assets with costs of $14.3 million (2012 — $8.1 million) and accumulated depreciation of $8.6 million (2012 — $7.3 million) that are leased to customers under operating leases.

(2) Included in theater system components are assets with costs of $138.1 million (2012 — $118.5 million) and accumulated depreciation of $38.4 million (2012 — $29.2 million) that are used in joint revenue sharing arrangements.

(3) In 2013 and 2012, the Company identified and wrote off less than $0.1 million and $10.6 million, respectively of theater system components that are no longer in use and fully amortized.

(4) During 2013, the Company signed an amending agreement governing one of its joint revenue sharing arrangements which increased the length of the term for all IMAX theater systems under that arrangement from 10 to 13 years. As a result, the Company adjusted the estimated useful life of its IMAX digital projection systems in use for those joint revenue sharing theaters, on a prospective basis, to reflect the change in term from 10 years to 13 years. This has resulted in decreased depreciation expense of $0.7 million in 2013 and $1.4 million in each of the next 5 years as the theater systems will now be depreciated over a longer estimated useful life.

(5) Included in assets under construction are components with costs of $4.8 million (2012 — $4.1 million) that will be utilized to construct assets to be used in joint revenue sharing arrangements.

(6) Fully amortized office and production equipment is still in use by the Company. In 2013, the Company identified and wrote off $0.3 million of office and production equipment that is no longer in use.

(7) Fully amortized camera equipment is still in use by the Company. In 2013 and 2012, the Company identified and wrote off $1.8 million and $1.9 million, respectively of camera equipment that is no longer in use and fully amortized.

Other Assets

12 Months Ended

Dec. 31, 2013

Disclosure Text Block Supplement [Abstract]

Other Assets Disclosure [Text Block]

8. Other Assets

	As at December 31,
	2013		2012
Insurance recoverable (note 13)	$	11,094	$	11,474
Lease incentives provided to theaters		5,172		4,554
Investment in new business ventures		5,380		1,350
Commissions and other deferred selling expenses		2,586		2,645
Deferred charges on debt financing		2,218		569
Equity-accounted investments		404		3,074
Foreign currency derivatives		-		297
Other		180		-
	$	27,034	$	23,963

Income Taxes

12 Months Ended

Dec. 31, 2013

Income Taxes [Abstract]

Income Taxes

9. Income Taxes

(a) Income (loss) from continuing operations before income taxes by tax jurisdiction are comprised of the following:

	Years Ended December 31,
	2013		2012		2011


Canada	$	51,593	$	55,477	$	23,023
United States		678		3,148		9,510
China		12,012		(476)		(5,722)
Other		(473)		141		388
	$	63,810	$	58,290	$	27,199

(b) The provision for income taxes related to income from continuing operations is comprised of the following:

		Years Ended December 31,
		2013		2012		2011

Current:
	Canada	$	(1,068)	$	(370)	$	(1,174)
	United States		(144)		15		(125)
	China		(2,317)		-		-
	Other		(201)		-		-
			(3,730)		(355)		(1,299)
Deferred:⁽¹⁾
	Canada		(13,198)		(14,441)		(8,586)
	United States		214		(420)		(838)
	China		(252)		137		1,430
	Other		337		-		-
			(12,899)		(14,724)		(7,994)
		$	(16,629)	$	(15,079)	$	(9,293)

(1) For the year ended December 31, 2013, the Company has decreased the valuation allowance by $1.4 million (2012 - $0.1 million increase) relating to the future utilization of deductible temporary differences, tax credits, and certain net operating loss carryforwards, of which $0.3 million was recorded to deferred income tax expense and $1.0 million was recorded to share capital. Also included in the provision for income taxes is the deferred tax related to amounts recorded in and reclassified from other comprehensive income in the year of $0.6 million.

(c) The provision for income taxes from continuing operations differs from the amount that would have resulted by applying the combined Canadian federal and provincial statutory income tax rates to earnings due to the following:

		Years Ended December 31,
		2013		2012		2011


Income tax provision at combined statutory rates		$	(16,914)	$	(15,447)	$	(7,684)
Adjustments resulting from:
	Non-deductible stock based compensation		(2,603)		(3,166)		(2,752)
	Other non-deductible/non-includable items		(341)		12		(246)
	Decrease in valuation allowance relating to current year temporary differences		341		43		1,506
	Withholding and other taxes		(891)		(1,095)		(895)
	Changes to tax reserves		84		833		99
	U.S. federal and state taxes		(144)		45		(345)
	Income tax at different rates in foreign and other provincial jurisdictions		918		(56)		(916)
	Impact of changes in future enacted tax rates on current year temporary differences		-		-		(521)
	Carryforward of investment and other tax credits (non-refundable)		1,932		2,463		1,526
	Effect of changes in legislation relating to enacted tax rate increases		-		494		-
	Changes to deferred tax assets and liabilities resulting from audit and other tax return adjustments		11		483		226
	Tax effect of loss from equity-accounted investments		1,040		463		642
	Other		(62)		(151)		67
Provision for income taxes, as reported		$	(16,629)	$	(15,079)	$	(9,293)

(d) The net deferred income tax asset is comprised of the following:

	As at December 31,
	2013		2012


Net operating loss carryforwards	$	15,377	$	15,475
Investment tax credit and other tax credit carryforwards		6,615		6,101
Write-downs of other assets		-		690
Excess tax over accounting basis in property, plant and equipment and inventories		(852)		14,020
Accrued pension liability		5,287		6,615
Other accrued reserves		4,138		2,340
Total deferred income tax assets		30,565		45,241
Income recognition on net investment in leases		(1,552)		(2,667)
		29,013		42,574
Valuation allowance		(4,754)		(6,113)
Net deferred income tax asset	$	24,259	$	36,461

The gross deferred tax assets include a liability of less than $0.1 million relating to the remaining tax effect resulting from the Company's defined benefit pension plan, the related actuarial gains and losses, unrealized net gains on cash flow hedging instruments and the unrealized change in market value of available-for-sale investments recorded in accumulated other comprehensive income.

The Company has not provided Canadian taxes on cumulative earnings of non-Canadian affiliates and associated companies that have been reinvested indefinitely. Taxes are provided for earnings of non-Canadian affiliates and associated companies when the Company determines that such earnings are no longer indefinitely reinvested.

(e) Estimated net operating loss carryforwards and estimated tax credit carryforwards expire as follows:

	Investment Tax Credits and Other Tax Credit Carryforwards		Net Operating Loss Carryforwards
2014	$	-	$	11
2015		-		20
2016		-		-
2017		-		-
2018		-		-
Thereafter		8,276		49,381
	$	8,276	$	49,412

Estimated net operating loss carryforwards can be carried forward to reduce taxable income through to 2033. Investment tax credits and other tax credits can be carried forward to reduce income taxes payable through to 2033.

As at December 31, 2013, the Company had approximately $14.8 million of U.S. consolidated federal net operating loss carryforwards and certain other state tax net loss carryforwards. Realization of some or all of the benefit from these U.S. net tax operating losses is dependent on the absence of certain “ownership changes” of the Company's common shares. An “ownership change,” as defined in the applicable federal income tax rules, would place possible limitations, on an annual basis, on the use of such net operating losses to offset any future taxable income that the Company may generate. Such limitations, in conjunction with the net operating loss expiration provisions, could significantly reduce or effectively eliminate the Company's ability to use its U.S. net operating losses to offset any future taxable income.

(f) Valuation allowance

The provision for income taxes in the year ended December 31, 2013 includes a net income tax recovery of $0.3 million (2012 - $0.1 million provision) in continuing operations related to a decrease in the valuation allowance for the Company's deferred tax assets and other tax adjustments. In 2013, the Company reversed $1.4 million in valuation allowance relating to current period deductible temporary differences and loss carryforwards, of which $0.3 million was included in the provision for income taxes and $1.0 million was included directly to shareholders' equity. During the year ended December 31, 2013, after considering all available evidence, both positive (including recent and historical profits, projected future profitability, backlog, carryforward periods for utilization of net operating loss carryovers and tax credits, discretionary deductions and other factors) and negative (including cumulative losses in past years and other factors), it was concluded that the valuation allowance against the Company's deferred tax assets should be reversed by approximately $1.4 million (2012 - $0.1 million increase). The remaining $4.8 million (2012 - $6.1 million) balance in the valuation allowance as at December 31, 2013 is primarily attributable to certain U.S. federal and state net operating loss carryovers and federal tax credits that may expire unutilized. If the remaining $14.8 million in U.S. consolidated federal tax net operating loss carryforwards are realized in a future period, the related $4.0 million valuation allowance release will be recorded against Other Equity.

(g) Uncertain tax positions

In connection with the Company's adoption of FIN 48, as of January 1, 2007, the Company recorded a net increase to its deficit of $2.1 million (including approximately $0.9 million related to accrued interest and penalties) related to the measurement of potential international withholding tax requirements and a decrease in reserves for income taxes. As at December 31, 2013 and December 31, 2012, the Company had total unrecognized tax benefits (including interest and penalties) of $2.7 million and $2.8 million, respectively, for international withholding taxes. All of the unrecognized tax benefits could impact the Company's effective tax rate if recognized. While the Company believes it has adequately provided for all tax positions, amounts asserted by taxing authorities could differ from the Company's accrued position. Accordingly, additional provisions on federal, provincial, state and foreign tax-related matters could be recorded in the future as revised estimates are made or the underlying matters are settled or otherwise resolved.

A reconciliation of the beginning and ending amount of unrecognized tax benefits (excluding interest and penalties) for the years ended December 31, is as follows:


(In thousands of U.S. Dollars)	2013		2012		2011
Balance at beginning of the year	$	2,286	$	3,119	$	3,219
Additions based on tax positions related to the current year		210		392		404
Additions for tax positions of prior years		-		-		16
Reductions for tax positions of prior years		-		(77)		-
Settlements		-		(38)		-
Reductions resulting from lapse of applicable statute of limitations and administrative practices		(294)		(1,110)		(520)
Balance at the end of the year	$	2,202	$	2,286	$	3,119

Consistent with its historical financial reporting, the Company has elected to classify interest and penalties related to income tax liabilities, when applicable, as part of the interest expense in its consolidated statements of operations rather than income tax expense. The Company recovered less than $0.1 million in potential interest and penalties associated with its provision for uncertain tax positions for the years ended December 31, 2013 (2012 - $0.8 million recovery, 2011 - $0.1 million expense).

The number of years with open tax audits varies depending on the tax jurisdiction. The Company's major taxing jurisdictions include Canada, the province of Ontario, the United States (including multiple states) and China.

The Company's 2008 through 2013 tax years remain subject to examination by the IRS for U.S. federal tax purposes, and the 2006 through 2013 tax years remain subject to examination by the appropriate governmental agencies for Canadian federal tax purposes. There are other on-going audits in various other jurisdictions that are not material to the financial statements.

(h) Income Tax Effect on Comprehensive Income

The income tax (expense) benefit related to the following items included in other comprehensive income are:

	2013		2012		2011


Amortization of actuarial loss on defined benefit plan	$	(114)	$	(91)	$	(53)
Unrecognized actuarial gain or loss on defined benefit plan		(588)		285		145
Gain on curtailment of postretirement benefit plan		(100)		-		-
Unrecognized actuarial gain or loss on postretirement benefit plans		43		33		58
Other-than-temporary impairment of available-for-sale investment		-		(19)		-
Change in market value of available-for-sale investment		45		(42)		61
Unrealized change in cash flow hedging instruments		264		(185)		45
Realized change in cash flow hedging instruments upon settlement		(80)		62		190
Foreign currency translation adjustments		26		-		-
	$	(504)	$	43	$	446

Other Intangible Assets

12 Months Ended

Dec. 31, 2013

Other Intangible Assets [Abstract]

Other Intangible Assets

10. Other Intangible Assets

	As at December 31, 2013
			Accumulated		Net Book
	Cost		Amortization		Value
Patents and trademarks	$	8,774	$	5,741	$	3,033
Licenses and intellectual property		19,950		3,260		16,690
Other		8,843		821		8,022
	$	37,567	$	9,822	$	27,745

	As at December 31, 2012
			Accumulated		Net Book
	Cost		Amortization		Value
Patents and trademarks	$	8,499	$	5,670	$	2,829
Licenses and intellectual property		19,790		1,730		18,060
Other		7,022		-		7,022
	$	35,311	$	7,400	$	27,911

Other intangible assets of $8.8 million are comprised mainly of the Company's investment in a new enterprise resource planning system, which the Company started amortizing on January 1, 2013. Fully amortized other intangible assets are still in use by the Company. In 2013, the Company identified and wrote off $0.1 million of patents and trademarks that are no longer in use.

During 2013, the Company acquired $2.5 million in other intangible assets. The net book value of these other intangible assets was $2.1 million as at December 31, 2013. The weighted average amortization period for these additions is 10 years.

During 2013, the Company incurred costs of $0.1 million to renew or extend the term of acquired patents and trademarks which were recorded in selling, general and administrative expenses (2012 ─ $0.1 million).

The estimated amortization expense for each of the years ended December 31, are as follows:


2014	$	2,854
2015		2,814
2016		2,624
2017		2,624
2018		2,624

Credit Facility

12 Months Ended

Dec. 31, 2013

Credit Facility [Abstract]

Credit Facility

11. Credit Facility

On February 7, 2013, the Company amended and restated the terms of its existing senior secured credit facility (the “Prior Credit Facility”). The amended and restated facility (the “Credit Facility”), with a scheduled maturity of February 7, 2018, has a maximum borrowing capacity of $200.0 million. The Prior Credit Facility had a maximum borrowing capacity of $110.0 million. Certain of the Company's subsidiaries serve as guarantors (the “Guarantors”) of the Company's obligations under the Credit Facility. The Credit Facility is collateralized by a first priority security interest in substantially all of the present and future assets of the Company and the Guarantors.

The terms of the Credit Facility are set forth in the Third Amended and Restated Credit Agreement (the “Credit Agreement”), dated February 7, 2013, among the Company, the Guarantors, the lenders named therein, Wells Fargo Bank, National Association (“Wells Fargo”), as agent and issuing lender (Wells Fargo, together with the lenders named therein, the “Lenders”) and Wells Fargo Securities, LLC, as Sole Lead Arranger and Sole Bookrunner and in various collateral and security documents entered into by the Company and the Guarantors. Each of the Guarantors has also entered into a guarantee in respect of the Company's obligations under the Credit Facility.

The Credit Facility permits the Company to undertake up to $150.0 million in stock buybacks and dividends, provided certain covenants in the Credit Agreement are maintained. In the event that the Company undertakes stock buybacks or makes dividend payments, any amounts outstanding under the revolving portion of the Credit Facility up to the first $75.0 million of any such stock buybacks and dividend payments will be converted to a term loan.

The amounts outstanding under the Credit Facility bear interest, at the Company's option, at (i) LIBOR plus a margin of (a) 1.50%, 1.75% or 2.00% depending on the Company's Total Leverage Ratio (as defined in the Credit Agreement) per annum, or (ii) Wells Fargo's prime rate plus a margin of 0.50% per annum. In addition, the Company is obligated to pay a Commitment Fee (as defined in the Credit Agreement) per annum of between 0.25% and 0.50% of the unused portion of the Credit Facility, depending on the Company's Total Leverage Ratio. Term loans, if any, under the Credit Facility must be repaid under a 5-year straight line amortization, with a balloon payment due at maturity. The Company is required to provide an interest rate hedge for 50% of any term loans outstanding after January 1, 2015. Under the Credit Facility, the effective interest rate for the year ended December 31, 2013 for the revolving loan portion was 2.41%. Under the Prior Credit Facility, the effective interest rate for the year ended December 31, 2012 was 2.42%.

The Credit Facility provides that the Company will be required to maintain a Fixed Charge Coverage Ratio (as defined in the Credit Agreement) of not less than 1.1:1. The Company will also be required to maintain minimum EBITDA (as defined in the Credit Agreement) of $80.0 million on December 31, 2013, which increases to $90.0 million on December 31, 2014, and $100.0 million on December 31, 2015. The Company must also maintain a Maximum Total Leverage Ratio (as defined in the Credit Agreement) of 2.25:1 on December 31, 2013, which requirement decreases to 2.0:1 on December 31, 2014, and 1.75:1 on December 31, 2015. The Company was in compliance with all of these requirements at December 31, 2013.

The Credit Facility contains typical affirmative and negative covenants, including covenants that limit or restrict the ability of the Company and the guarantors to: incur certain additional indebtedness; make certain loans, investments or guarantees; pay dividends; make certain asset sales; incur certain liens or other encumbrances; conduct certain transactions with affiliates and enter into certain corporate transactions.

The Credit Facility also contains customary events of default, including upon an acquisition or change of control or upon a change in the business and assets of the Company or a Guarantor that in each case is reasonably expected to have a material adverse effect on the Company or a Guarantor. If an event of default occurs and is continuing under the Credit Facility, the Lenders may, among other things, terminate their commitments and require immediate repayment of all amounts owed by the Company.

Bank indebtedness includes the following:

	As at December 31,
	2013		2012
Revolving Term Loan	$	-	$	11,000

Total amounts drawn and available under the Credit Facility at December 31, 2013 were $nil and $200.0 million, respectively (December 31, 2012 — $11.0 million and $99.0 million, respectively).

As at December 31, 2013, the Company did not have any letters of credit and advance payment guarantees outstanding (December 31, 2012 — $nil), under the Credit Facility.

Wells Fargo Foreign Exchange Facility

Under the New Credit Facility, the Company is able to purchase foreign currency forward contracts and/or other swap arrangements. The settlement risk on its foreign currency forward contracts was $0.4 million at December 31, 2013 as the notional value exceeded the fair value of the forward contracts. As at December 31, 2013, the Company has $23.6 million of such arrangements outstanding.

Bank of Montreal Facilities

As at December 31, 2013, the Company has available a $10.0 million facility (December 31, 2012 — $10.0 million) with the Bank of Montreal for use solely in conjunction with the issuance of performance guarantees and letters of credit fully insured by EDC (the “Bank of Montreal Facility”). As at December 31, 2013, the Company has letters of credit and advance payment guarantees outstanding of $0.3 million (2012 — $0.9 million) under the Bank of Montreal Facility.

Commitments

12 Months Ended

Dec. 31, 2013

Commitments, Contingencies and Guarantees [Abstract]

Commitments

12. Commitments

(a) The Company's lease commitments consist of rent and equipment under operating leases. The Company accounts for any incentives provided over the term of the lease. Total minimum annual rental payments to be made by the Company as at December 31, 2013 for each of the years ended December 31, are as follows:

	Operating Leases		Capital Leases
2014	$	6,454	$	2
2015		1,537		-
2016		695		-
2017		533		-
2018		533		-
Thereafter		314		-
	$	10,066	$	2

Rent expense was $6.5 million for 2013 (2012 — $6.2 million, 2011 — $4.9 million) net of sublease rental of $nil (2012 —$nil, 2011 — less than $0.1 million).

Recorded in the accrued liabilities balance as at December 31, 2013 is $1.7 million (December 31, 2012 — $2.4 million) related to accrued rent and lease inducements being recognized as an offset to rent expense over the term of the respective leases.

Purchase obligations under long-term supplier contracts as at December 31, 2013 were $11.8 million (December 31, 2012 — $12.1 million).

(b) As at December 31, 2013 the Company did not have any letters of credit and advance payment guarantees outstanding (December 31, 2012 — $nil), under the Credit Facility. As at December 31, 2013 the Company had letters of credit and advance payment guarantees outstanding of $0.3 million as compared to $0.9 million as at December 31, 2012, under the Bank of Montreal Facility.

(c) The Company compensates its sales force with both fixed and variable compensation. Commissions on the sale or lease of the Company's theater systems are payable in graduated amounts from the time of collection of the customer's first payment to the Company up to the collection of the customer's last initial payment. At December 31, 2013, $1.5 million (December 31, 2012—$1.8 million) of commissions have been accrued and will be payable in future periods.

Contingencies and Guarantees

12 Months Ended

Dec. 31, 2013

Commitments, Contingencies and Guarantees [Abstract]

Contingencies and Guarantees

13. Contingencies and Guarantees

The Company is involved in lawsuits, claims, and proceedings, including those identified below, which arise in the ordinary course of business. In accordance with the Contingencies Topic of the FASB ASC, the Company will make a provision for a liability when it is both probable that a loss has been incurred and the amount of the loss can be reasonably estimated. The Company believes it has adequate provisions for any such matters. The Company reviews these provisions in conjunction with any related provisions on assets related to the claims at least quarterly and adjusts these provisions to reflect the impacts of negotiations, settlements, rulings, advice of legal counsel and other pertinent information related to the case. Should developments in any of these matters outlined below cause a change in the Company's determination as to an unfavorable outcome and result in the need to recognize a material provision, or, should any of these matters result in a final adverse judgment or be settled for significant amounts, they could have a material adverse effect on the Company's results of operations, cash flows, and financial position in the period or periods in which such a change in determination, settlement or judgment occurs.

The Company expenses legal costs relating to its lawsuits, claims and proceedings as incurred.

(a) In March 2005, the Company, together with Three-Dimensional Media Group, Ltd. (“3DMG”), filed a complaint in the U.S. District Court for the Central District of California, Western Division, against In-Three, Inc. (“In-Three”) alleging patent infringement. On March 10, 2006, the Company and In-Three entered into a settlement agreement settling the dispute between the Company and In-Three. Despite the settlement reached between the Company and In-Three, co-plaintiff 3DMG refused to dismiss its claims against In-Three. Accordingly, the Company and In-Three moved jointly for a motion to dismiss the Company's and In-Three's claims. On August 24, 2010, the Court dismissed all of the claims pending between the Company and In-Three, thus dismissing the Company from the litigation.

On May 15, 2006, the Company initiated arbitration against 3DMG before the International Centre for Dispute Resolution in New York (the “ICDR”), alleging breaches of the license and consulting agreements between the Company and 3DMG. On June 15, 2006, 3DMG filed an answer denying any breaches and asserting counterclaims that the Company breached the parties' license agreement. On June 21, 2007, the ICDR unanimously denied 3DMG's Motion for Summary Judgment filed on April 11, 2007 concerning the Company's claims and 3DMG's counterclaims. The proceeding was suspended on May 4, 2009 due to failure of 3DMG to pay fees associated with the proceeding. The proceeding was further suspended on October 11, 2010 pending resolution of reexamination proceedings currently pending involving one of 3DMG's patents. The Company will continue to pursue its claims vigorously and believes that all allegations made by 3DMG are without merit. The Company further believes that the amount of loss, if any, suffered in connection with the counterclaims would not have a material impact on the financial position or results of operations of the Company, although no assurance can be given with respect to the ultimate outcome of the arbitration.

(b) In January 2004, the Company and IMAX Theatre Services Ltd., a subsidiary of the Company, commenced an arbitration seeking damages before the International Court of Arbitration of the International Chambers of Commerce (the “ICC”) with respect to the breach by Electronic Media Limited (“EML”) of its December 2000 agreement with the Company. In June 2004, the Company commenced a related arbitration before the ICC against EML's affiliate, E-City Entertainment (I) PVT Limited (“E-City”), seeking damages as a result of E-City's breach of a September 2000 lease agreement. An arbitration hearing took place in November 2005 against E-City which considered all claims by the Company. On February 1, 2006, the ICC issued an award on liability finding unanimously in the Company's favor on all claims. Further hearings took place in July 2006 and December 2006. On August 24, 2007, the ICC issued an award unanimously in favor of the Company in the amount of $9.4 million, consisting of past and future rents owed to the Company under its lease agreements, plus interest and costs. In the award, the ICC upheld the validity and enforceability of the Company's theater system contract. The Company thereafter submitted its application to the arbitration panel for interest and costs. On March 27, 2008, the arbitration panel issued a final award in favor of the Company in the amount of $11.3 million, plus an additional $2,512 each day in interest from October 1, 2007 until the date the award is paid, which the Company is seeking to enforce and collect in full. In July 2008, E-City commenced a proceeding in Mumbai, India seeking an order that the ICC award may not be recognized in India. The Company has opposed that application on a number of grounds and seeks to have the ICC award recognized in India. On June 24, 2011, the Company commenced an application to the Ontario Superior Court of Justice for recognition of the final award. On December 2, 2011, the Ontario court issued an order recognizing the final award and requiring E-City to pay the Company $30,000 to cover the costs of the application. On January 18, 2012, the Company filed an application in New York State Supreme Court seeking recognition of the Ontario order in New York. On April 11, 2012, the New York court issued an order granting the Company's application leading to an entry of $15.5 million judgment in favor of the Company on May 4, 2012. On January 30, 2013, the Company filed an action in the New York Supreme Court seeking to collect the amount due under the New York judgment from certain entities and individuals affiliated with E-City. On June 13, 2013, the Bombay High Court ruled that it has jurisdiction over the proceeding but on November 19, 2013, the Supreme Court of India stayed proceedings in the High Court pending Supreme Court review of the High Court's ruling. The defendants in the New York action have answered and objected to the Company's petition, and they have moved to dismiss for improper service of process. The New York Court heard oral arguments on August 20, 2013 and has taken the matter under advisement.

(c) The Company and certain of its officers and directors were named as defendants in eight purported class action lawsuits filed between August 11, 2006 and September 18, 2006, alleging violations of U.S. federal securities laws. These eight actions were filed in the U.S. District Court for the Southern District of New York (the “Court”). On January 18, 2007, the Court consolidated all eight class action lawsuits and appointed Westchester Capital Management, Inc. as the lead plaintiff and Abbey Spanier Rodd & Abrams, LLP as lead plaintiff's counsel. On October 2, 2007, plaintiffs filed a consolidated amended class action complaint. The amended complaint, brought on behalf of shareholders who purchased the Company's common stock on the NASDAQ between February 27, 2003 and July 20, 2007 (the “U.S. Class”), alleges primarily that the defendants engaged in securities fraud by disseminating materially false and misleading statements during the class period regarding the Company's revenue recognition of theater system installations, and failing to disclose material information concerning the Company's revenue recognition practices. The amended complaint also added PricewaterhouseCoopers LLP, the Company's auditors, as a defendant. On April 14, 2011, the Court issued an order appointing The Merger Fund as the lead plaintiff and Abbey Spanier Rodd & Abrams, LLP as lead plaintiff's counsel. On November 2, 2011, the parties entered into a memorandum of understanding containing the terms and conditions of a settlement of this action. On January 26, 2012, the parties executed and filed with the Court a formal stipulation of settlement and proposed form of notice to the class, which the Court preliminarily approved on February 1, 2012. Under the terms of the settlement, members of the U.S. Class who did not opt out of the settlement will release defendants from liability for all claims that were alleged in this action or could have been alleged in this action or any other proceeding (including the action in Canada as described in (d) of this note (the “Canadian Action”) relating to the purchase of IMAX securities on the NASDAQ from February 27, 2003 and July 20, 2007 or the subject matter and facts relating to this action. As part of the settlement and in exchange for the release, defendants will pay $12.0 million to a settlement fund which amount will be funded by the carriers of the Company's directors and officers insurance policy and by PricewaterhouseCoopers LLP. On March 26, 2012, the parties executed and filed with the Court an amended formal stipulation of settlement and proposed form of notice to the class, which the court preliminarily approved on March 28, 2012. On June 20, 2012, the Court issued an order granting final approval of the settlement. The settlement is conditioned on the Company's receipt of an order from the court in the Canadian Action, the Ontario Superior Court of Justice, (the “Canadian Court”) excluding from the class in the Canadian Action every member of the class in both actions who has not opted out of the U.S. settlement. A hearing on the motion for the order occurred on July 30, 2012 before the Canadian Court and on March 19, 2013, the Canadian Court issued a decision granting the Company's motion to exclude from the class in the Canadian Action every member of the classes in both actions who has not opted out of the U.S. settlement. However, no final order will be granted by the Court until the plaintiffs in the Canadian Action have exhausted their appeals.

(d) A class action lawsuit was filed on September 20, 2006 in the Canadian Court against the Company and certain of its officers and directors, alleging violations of Canadian securities laws. This lawsuit was brought on behalf of shareholders who acquired the Company's securities between February 17, 2006 and August 9, 2006. The lawsuit seeks $210.0 million in compensatory and punitive damages, as well as costs. For reasons released December 14, 2009, the Canadian Court granted leave to the plaintiffs to amend their statement of claim to plead certain claims pursuant to the Securities Act (Ontario) against the Company and certain individuals and granted certification of the action as a class proceeding. These are procedural decisions, and do not contain any conclusions binding on a judge at trial as to the factual or legal merits of the claim. Leave to appeal those decisions was denied. The Company believes the allegations made against it in the statement of claim are meritless and will vigorously defend the matter, although no assurance can be given with respect to the ultimate outcome of such proceedings. The Company's directors' and officers' insurance policy provides for reimbursement of costs and expenses incurred in connection with this lawsuit as well as potential damages awarded, if any, subject to certain policy limits, exclusions and deductibles.

(e) On June 26, 2013, the Company filed suit against GDC Technology (USA) LLC and certain of its affiliates (collectively, “GDC”) in the U.S. District Court for the Central District of California alleging trade secret misappropriation, unjust enrichment and unfair competition and seeking injunctive relief, compensatory damages, and punitive damages. This action is based on GDC's commercial exploitation of large format digital theater projection system and film conversion technologies, which the lawsuit alleges were stolen from the Company by its former employee, Gary Tsui, and then provided by Tsui to various technology companies in China. The Company's action against GDC alleges that GDC is now knowingly and actively using these trade secrets and marketing large format film projection systems and conversion technology that the Company is informed and believes were derived from and incorporate the trade secrets stolen by Tsui. On August 12, 2013, in light of the complicating effects of the interwoven corporate relationships among the GDC defendants on federal diversity jurisdiction, the Company voluntarily dismissed the federal court action and filed a complaint in the Los Angeles County Superior Court alleging the same set of operative facts and same causes of action that had been contained in the District Court action. GDC has been served with the lawsuit, but has not yet filed its response. The lawsuit is at a very early stage, and the Company cannot predict the timing or outcome of this matter at this time.

(f) The Company is also involved in litigation against Gary Tsui (“Tsui”) and related parties in both Canada and China based on Tsui's theft and use of the Company's trade secrets. The Company filed a lawsuit against Tsui and other related individuals and entities in the Ontario Superior Court of Justice on December 8, 2009, through which the Company sought injunctive relief to prohibit Tsui from disclosing or using the Company's confidential and proprietary information and from competing with the Company. The Company is also seeking compensatory and punitive damages. The Ontario Court awarded the injunctive relief sought by the Company on December 22, 2009. On April 30, 2013, a warrant was issued for Tsui's arrest based on his refusal to comply with the orders of the Ontario court, including with respect to the continued use of the Company's trade secrets. The Ontario action is to proceed to trial in mid-2014, though all of Tsui's defenses were stricken by the Ontario court in a January 2012 contempt order. The Company also initiated suits against Tsui and related parties in Beijing No. 1 Intermediate People's Court in Beijing, China on February 16, 2013 and December 3, 2013, seeking relief similar to that sought in the Ontario action. The actions in Canada and China remain ongoing.

(g) In March 2013, IMAX (Shanghai) Multimedia Technology Co., Ltd. (“IMAX China”), the Company's wholly-owned subsidiary in China, received notice from the Shanghai office of the General Administration of Customs that it had been selected for a customs audit. The Company is unable to assess the potential impact, if any, of the audit at this time.

(h) In addition to the matters described above, the Company is currently involved in other legal proceedings or governmental inquiries which, in the opinion of the Company's management, will not materially affect the Company's financial position or future operating results, although no assurance can be given with respect to the ultimate outcome of any such proceedings.

(i) In the normal course of business, the Company enters into agreements that may contain features that meet the definition of a guarantee. The Guarantees Topic of the FASB ASC defines a guarantee to be a contract (including an indemnity) that contingently requires the Company to make payments (either in cash, financial instruments, other assets, shares of its stock or provision of services) to a third party based on (a) changes in an underlying interest rate, foreign exchange rate, equity or commodity instrument, index or other variable, that is related to an asset, a liability or an equity security of the counterparty, (b) failure of another party to perform under an obligating agreement or (c) failure of another third party to pay its indebtedness when due.

Financial Guarantees

The Company has provided no significant financial guarantees to third parties.

Product Warranties

The following summarizes the accrual for product warranties that was recorded as part of accrued liabilities in the consolidated balance sheets:

	As at December 31,
	2013		2012
Balance at the beginning of the year	$	32	$	94
Warranty redemptions		(77)		(66)
Warranties issued		52		53
Revisions		-		(49)
Balance at the end of the year	$	7	$	32

Director/Officer Indemnifications

The Company's General By-law contains an indemnification of its directors/officers, former directors/officers and persons who have acted at its request to be a director/officer of an entity in which the Company is a shareholder or creditor, to indemnify them, to the extent permitted by the Canada Business Corporations Act, against expenses (including legal fees), judgments, fines and any amount actually and reasonably incurred by them in connection with any action, suit or proceeding in which the directors and/or officers are sued as a result of their service, if they acted honestly and in good faith with a view to the best interests of the Company. The nature of the indemnification prevents the Company from making a reasonable estimate of the maximum potential amount it could be required to pay to counterparties. The Company has purchased directors' and officers' liability insurance. No amount has been accrued in the consolidated balance sheet as at December 31, 2013 and December 31, 2012 with respect to this indemnity.

Other Indemnification Agreements

In the normal course of the Company's operations, the Company provides indemnifications to counterparties in transactions such as: theater system lease and sale agreements and the supervision of installation or servicing of the theater systems; film production, exhibition and distribution agreements; real property lease agreements; and employment agreements. These indemnification agreements require the Company to compensate the counterparties for costs incurred as a result of litigation claims that may be suffered by the counterparty as a consequence of the transaction or the Company's breach or non-performance under these agreements. While the terms of these indemnification agreements vary based upon the contract, they normally extend for the life of the agreements. A small number of agreements do not provide for any limit on the maximum potential amount of indemnification; however, virtually all of the Company's system lease and sale agreements limit such maximum potential liability to the purchase price of the system. The fact that the maximum potential amount of indemnification required by the Company is not specified in some cases prevents the Company from making a reasonable estimate of the maximum potential amount it could be required to pay to counterparties. Historically, the Company has not made any significant payments under such indemnifications and no amounts have been accrued in the consolidated financial statements with respect to the contingent aspect of these indemnities.

Capital Stock

12 Months Ended

Dec. 31, 2013

Capital Stock [Abstract]

Capital Stock

14. Capital Stock

(a) Authorized

Common Shares

The authorized capital of the Company consists of an unlimited number of common shares. The following is a summary of the rights, privileges, restrictions and conditions of the common shares.

The holders of common shares are entitled to receive dividends if, as and when declared by the directors of the Company, subject to the rights of the holders of any other class of shares of the Company entitled to receive dividends in priority to the common shares.

The holders of the common shares are entitled to one vote for each common share held at all meetings of the shareholders.

(b) Changes during the Year

In 2013, the Company issued 1,316,347 (2012 — 1,429,685, 2011 — 907,167) common shares pursuant to the exercise of stock options for cash proceeds of $9.0 million (2012 — $8.9 million, 2011 — $7.9 million). In addition, the Company issued 42,461 common shares (net of shares withheld for tax) pursuant to the vesting of RSUs (2012 – nil, 2011 – nil).

The Company issues stock-based compensation to eligible employees, directors and consultants under the Company's 2013 Long- Term Incentive Plan and the China Long-Term Incentive Plan, as described below. No further awards may be granted under the Company's Stock Option Plan.

On June 11, 2013, the Company's shareholders approved the IMAX 2013 Long-Term Incentive Plan (“IMAX LTIP”) at the Company's Annual and Special Meeting. Awards to employees, directors and consultants under the IMAX LTIP may consist of stock options, restricted share units (“RSUs”) and other awards.

The Company's Stock Option Plan (“SOP”) which shareholders approved in June 2008, permitted the grant of stock options to employees, directors and consultants. As a result of the implementation of the IMAX LTIP on June 11, 2013, stock options will no longer be granted under the SOP.

A separate stock option plan, the China Long-Term Incentive Plan (the “China LTIP”) was adopted by a subsidiary of the Company in October 2012.

The compensation costs recorded in the consolidated statement of operations for these plans were $11.9 million in 2013 (2012 — $13.1 million, 2011 — $11.9 million).

As at December 31, 2013, the Company has reserved a total of 10,530,723 (December 31, 2012— 13,296,485) common shares for future issuance under the SOP and IMAX LTIP. Of the common shares reserved for issuance, there are options in respect of 6,263,121 common shares and RSUs in respect of 264,140 common shares outstanding at December 31, 2013. At December 31, 2013 options in respect of 3,578,006 common shares were vested and exercisable.

Stock Option Plan

The Company's policy is to issue new common shares from treasury to satisfy stock options which are exercised.

The Company utilizes a lattice-binomial option-pricing model (“Binomial Model”) to determine the fair value of stock-based payment awards. The fair value determined by the Binomial Model is affected by the Company's stock price as well as assumptions regarding a number of highly complex and subjective variables. These variables include, but are not limited to, the Company's expected stock price volatility over the term of the awards, and actual and projected employee stock option exercise behaviors. The Binomial Model also considers the expected exercise multiple which is the multiple of exercise price to grant price at which exercises are expected to occur on average. Option-pricing models were developed for use in estimating the value of traded options that have no vesting or hedging restrictions and are fully transferable. Because the Company's employee stock options have certain characteristics that are significantly different from traded options, and because changes in the subjective assumptions can materially affect the estimated value, in management's opinion, the Binomial Model best provides a fair measure of the fair value of the Company's employee stock options.

All awards of stock options are made at fair market value of the Company's common shares on the date of grant. The fair market value of a common share on a given date means the higher of the closing price of a common share on the grant date (or the most recent trading date if the grant date is not a trading date) on the New York Stock Exchange (“NYSE”), the Toronto Stock Exchange (the “TSX”) and such national exchange, as may be designated by the Company's Board of Directors (the “Fair Market Value”). The stock options vest within 5 years and expire 10 years or less from the date granted. The SOP and IMAX LTIP provide that vesting will be accelerated if there is a change of control, as defined in each plan and upon certain conditions.

The Company recorded an expense of $8.9 million in 2013 (2012 — $12.4 million, 2011 — $9.4 million) related to stock option grants issued to employees and directors in the IMAX LTIP and SOP plans. No income tax benefit is recorded in the consolidated statement of operations for these costs. Total stock-based compensation expense related to non-vested employee stock options not yet recognized at December 31, 2013 and the weighted average period over which the awards are expected to be recognized is $14.3 million and 3.0 years respectively (2012 — $20.6 million and 3.6 years, 2011 — $19.9 million and 3.1 years).

The weighted average fair value of all stock options, granted to employees and directors in 2013 at the measurement date was $7.10 per share (2012 — $7.45 per share, 2011 — $9.07 per share). For the years ended December 31, the following assumptions were used to estimate the average fair value of the stock options:

	2013	2012	2011

Average risk-free interest rate	1.63%	1.36%	2.61%
Expected option life (in years)	4.51 - 4.63	2.89 - 6.26	1.78 - 6.60
Expected volatility	40%	50%	50%
Annual termination probability	0% - 8.52%	0% - 8.76%	0% - 8.76%
Dividend yield	0%	0%	0%

Stock options to Non-Employees

During 2013, an aggregate of 2,500 (2012 — 12,500, 2011 — 103,944) stock options to purchase the Company's common stock with an average exercise price of $26.28 (2012 — $22.82, 2011 — $27.64) were granted to certain advisors and strategic partners of the Company. These stock options granted have a maximum contractual life of 7 years and vest between one and 5 years. The stock options granted in 2013 were granted under the IMAX LTIP.

As at December 31, 2013 non-employee options outstanding amounted to 76,751 stock options (2012 — 120,001, 2011 — 142,251) with a weighted average exercise price of $15.67 (2012 — $14.14, 2011 — $12.93). 31,509 stock options (2012 — 35,717, 2011 — 50,500) were exercisable with an average weighted exercise price of $12.38 (2012 — $11.57, 2011 — $11.50) and the vested options have an aggregate intrinsic value of $0.5 million (2012 — $0.4 million, 2011 — $0.3 million). The weighted average fair value of stock options granted to non-employees during 2013 at the measurement date was $11.50 per share (2012 — $11.73 per share, 2011 — $13.75 per share), utilizing a Binomial Model with the following underlying assumptions:

		Years Ended December 31
	2013		2012	2011

Average risk-free interest rate		1.64%	1.28%	2.38%
Contractual option life		7 years	7 years	6 years
Average expected volatility		40%	50%	50%
Dividend yield		0%	0%	0%

In 2013, the Company recorded a charge of $0.2 million, (2012 — $0.1 million, 2011 — $0.9 million) to costs and expenses related to revenues – services and selling, general and administrative expenses related to the non-employee stock options. Included in accrued liabilities is an accrual of $0.1 million for non-employee stock options (December 31, 2012 — $0.1 million).

China Long-Term Incentive Plan (“CLTIP”)

The China LTIP was adopted by a subsidiary of the Company in October 2012. Each stock option issued under the China LTIP represents an opportunity to participate economically in the future growth and value creation of the subsidiary. The China LTIP options issued by the subsidiary (“China Options”) operate in tandem with options granted to certain employees of the subsidiary under the Company's Stock Option Plan (“SOP Options”).

The China Options vest and become exercisable only upon specified events, including upon the occurrence of a qualified initial public offering or upon a change in control on or prior to the fifth anniversary of the grant date. If such a specified event occurs, the China Options vest over a 5 year period beginning on the date of grant. Upon vesting of the China options, the SOP Options are forfeited. The term of the China Options is 7 years. The total stock option expense associated with the China Options if a specified event and vesting were to occur is $2.7 million.

The SOP Options vest in full if one of the specified events does not occur on or prior to the fifth anniversary of the grant date. Upon vesting of the SOP Options, the China Options are forfeited.

In 2012, an aggregate of 146,623 SOP Options were granted to certain employees in conjunction with the China Options with an average price of $22.39 in accordance with the China LTIP. The SOP Options have a contractual life of 7 years. As at December 31, 2013 there were 146,623 (December 31, 2012 – 146,623) outstanding and unvested SOP Options issued under the China LTIP with a weighted average exercise price of $22.39 (December 31, 2012 – $22.39). The weighted average fair value of the SOP Options granted in 2012 was $6.96 per share. The total fair value of the SOP Options granted with respect to the China LTIP was $1.6 million. The Company is recognizing this expense over a 5 year period. If a performance event occurs, the 146,623 SOP Options issued forfeit immediately and the related charge would be reversed. There were no option awards issued under the China LTIP during 2013.

The Company recorded an expense of $0.3 million (2012 – less than $0.1 million, 2011 – nil) related to SOP Options issued under the China LTIP.

Stock Option Summary

The following table summarizes certain information in respect of option activity under the SOP and IMAX LTIP:

					Weighted Average Exercise
	Number of Shares				Price Per Share
	2013	2012	2011	2013		2012		2011

Options outstanding, beginning of year	7,441,068	7,200,721	6,743,272	$	18.48	$	14.60	$	10.79
Granted	375,650	1,833,485	1,547,342		25.29		24.59		28.11
Exercised	(1,316,347)	(1,429,685)	(907,167)		6.81		6.24		8.67
Forfeited	(228,190)	(154,958)	(182,726)		24.55		23.03		18.00
Expired	-	-	-		-		-		-
Cancelled	(9,060)	(8,495)	-		30.90		22.07		-
Options outstanding, end of period	6,263,121	7,441,068	7,200,721		21.11		18.48		14.60
Options exercisable, end of period	3,578,006	3,480,160	3,467,242		18.56		14.50		9.51

In 2013, the Company cancelled 9,060 stock options from its SOP (2012 — 8,495, 2011 — nil) surrendered by Company employees.

As at December 31, 2013, 5,853,070 options were fully vested or are expected to vest with a weighted average exercise price of $20.79, aggregate intrinsic value of $52.9 million and weighted average remaining contractual life of 4.7 years. As at December 31, 2013, options that are exercisable have an intrinsic value of $40.2 million and a weighted average remaining contractual life of 4.5 years. The intrinsic value of options exercised in 2013 was $26.7 million (2012 — $23.4 million, 2011 — $16.4 million).

Restricted Share Units

RSUs have been granted to employees, consultants and directors under the IMAX LTIP. Each RSU represents a contingent right to receive one common share and is the economic equivalent of one common share. The grant date fair value of each RSU is equal to the share price of the Company's stock at the grant date. The Company recorded an expense of $2.1 million for the year ended December 31, 2013, related to RSU grants issued to employees and directors in the plan. The annual termination probability assumed for the year ended December 31, 2013, ranged from 0% to 8.52%. In addition, the Company recorded an expense of less than $0.1 million for the year ended December 31, 2013, related to RSU grants issued to certain advisors and strategic partners of the Company.

Total stock-based compensation expense related to non-vested RSU's not yet recognized at December 31, 2013 and the weighted average period over which the awards are expected to be recognized is $4.7 million and 2.9 years. The Company's actual tax benefits realized for the tax deductions related to the vesting of RSUs was $nil for the year ended December 31, 2013.

RSUs granted under the IMAX LTIP vest between one and four years and expire 10 years or less from the date granted. Vesting of the RSUs is subject to continued employment or service with the Company.

The following table summarizes certain information in respect of RSU activity under the IMAX LTIP:

		Weighted Average Grant Date Fair Value
	Number of Awards	Per Share

RSUs outstanding, beginning of year	-	$	-
Granted	322,561		26.16
Vested	(46,360)		26.23
Forfeited	(12,061)		26.28
RSUs outstanding, end of period	264,140		26.14

Stock Appreciation Rights

There have been no stock appreciation rights (“SARs”) granted since 2007. For the year ended December 31, 2013, 118,000 SARs were cash settled for $2.4 million (2012 — 15,000 SARs were cash settled for $0.3 million). The average exercise price for the settled SARs for the year ended December 31, 2013 was $6.86 (2012 — $6.86) per SAR. As at December 31, 2013, no SARS were outstanding (December 31, 2012 — 118,000 SARS outstanding with a weighted average fair value of — $16.23). None of the SARs were forfeited, cancelled, or expired for the years ended December 31, 2013 and 2012. The Company accounts for the obligation of these SARs as a liability (December 31, 2013 — nil, December 31, 2012 — $1.9 million), which is classified within accrued liabilities. The Company has recorded an expense of $0.4 million for 2013 (2012 — $0.6 million, 2011 — $1.6 million) to selling, general and administrative expenses related to these SARs. The following assumptions were used for measuring the fair value of the SARs:

	As at December 31,
	2013	2012

Average risk-free interest rate	n/a	0.72%
Expected option life (in years)	n/a	2.17
Expected volatility	n/a	50%
Annual termination probability	n/a	8.52%
Dividend yield	n/a	0%

(d) Income per share

Reconciliations of the numerator and denominator of the basic and diluted per-share computations are comprised of the following:


		Years Ended December 31,
		2013		2012		2011

Net income from continuing operations applicable to common shareholders		$	44,424	$	41,849	$	16,115
Weighted average number of common shares (000's):
Issued and outstanding, beginning of period			66,482		65,053		64,146
Weighted average number of shares issued during the period			669		801		358
Weighted average number of shares used in computing basic earnings per
	Share		67,151		65,854		64,504
Assumed exercise of stock options and RSUs, net of shares assumed			1,810		2,079		3,355
Weighted average number of shares used in computing diluted earnings per
	Share		68,961		67,933		67,859

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(d),(e))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21484-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB TOPIC 4.E)
-URI http://asc.fasb.org/extlink&oid=27010918&loc=d3e74512-122707

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21488-112644

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.29-31)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 6: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 505
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-Paragraph 4
-Subparagraph (SAB TOPIC 4.C)
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
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-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 30
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6405834&loc=d3e23285-112656

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Preferred Stock
-URI http://asc.fasb.org/extlink&oid=6521494

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21564-112644

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph d
-Article 4

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 29, 30, 31
-Article 5

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section E

Reference 17: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Article 4

Reference 18: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section C

Reference 19: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Article 3

+ Details

Consolidated Statements of Operations Supplemental Information

12 Months Ended

Dec. 31, 2013

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Condensed Consolidated Statements of Operations Supplemental Information

15. Consolidated Statements of Operations Supplemental Information

(a) Other Revenues

The Company enters into theater system arrangements with customers that typically contain customer payment obligations prior to the scheduled installation of the theater systems. During the period of time between signing and theater system installation, certain customers each year are unable to, or elect not to, proceed with the theater system installation for a number of reasons, including business considerations, or the inability to obtain certain consents, approvals or financing. Once the determination is made that the customer will not proceed with installation, the customer and/or the Company may terminate the arrangement by default or by entering into a consensual buyout. In these situations the parties are released from their future obligations under the arrangement, and the initial payments that the customer previously made to the Company are typically not refunded and are recognized as Other Revenues. In addition, the Company enters into agreements with customers to terminate their obligations for additional theater system configurations, which were in the Company's backlog. Other revenues from settlement arrangements were $0.4 million, $0.7 million and $3.8 million in 2013, 2012 and 2011, respectively.

(b) Foreign Exchange

Included in selling, general and administrative expenses for the December 31, 2013 is $0.7 million for net foreign exchange losses related to the translation of foreign currency denominated monetary assets and liabilities and unhedged foreign exchange contracts as compared to a net gain of $1.2 million for the year ended December 31, 2012 and a net gain of $1.5 million for the year ended December 31, 2011, respectively. See note 20(d) for additional information.

Joint Revenue Sharing Arrangements

In a joint revenue sharing arrangement, the Company receives a portion of a theater's box-office and concession revenues, and in some cases a small upfront or initial payment, in exchange for placing a theater system at the theater operator's venue. Under joint revenue sharing arrangements, the customer has the ability and the right to operate the hardware components or direct others to operate them in a manner determined by the customer. The Company's joint revenue sharing arrangements are typically non-cancellable for 10 to 13 years with renewal provisions. Title to equipment under joint revenue sharing arrangements does not transfer to the customer. The Company's joint revenue sharing arrangements do not contain a guarantee of residual value at the end of the term. The customer is required to pay for executory costs such as insurance and taxes and is required to pay the Company for maintenance and extended warranty throughout the term. The customer is responsible for obtaining insurance coverage for the theater systems commencing on the date specified in the arrangement's shipping terms and ending on the date the theater systems are delivered back to the Company.

The Company has signed joint revenue sharing agreements with 38 exhibitors for a total of 645 theater systems, of which 382 theaters were operating as at December 31, 2013, the terms of which are similar in nature, rights and obligations. The accounting policy for the Company's joint revenue sharing arrangements is disclosed in note 2(m).

Amounts attributable to transactions arising between the Company and its customers under joint revenue sharing arrangements are included in Rentals revenue and at December 31, 2013 amounted to $64.1 million (2012 — $57.5 million, 2011 - $30.8 million).

IMAX DMR

In an IMAX DMR arrangement, the Company transforms conventional motion pictures into the Company's large screen format, allowing the release of Hollywood content to the IMAX theater network. In a typical IMAX DMR film arrangement, the Company will absorb its costs for the digital re-mastering and then recoup this cost from a percentage of the gross box-office receipts of the film, which generally range from 10-15%. The Company does not typically hold distribution rights or the copyright to these films.

In 2013, the majority of IMAX DMR revenue was earned from the exhibition of 38 IMAX DMR films through the IMAX theater network. The accounting policy for the Company's IMAX DMR arrangements is disclosed in note 2(m).

Amounts attributable to transactions arising between the Company and its customers under IMAX DMR arrangements are included in Services revenues and for December 31, 2013 amounted to $83.5 million (2012 — $78.1 million, 2011 - $50.6 million).

Co-Produced Film Arrangements

In certain film arrangements, the Company co-produces a film with a third party whereby the third party retains the copyright and rights to the film, except that the Company obtains exclusive theatrical distribution rights to the film. Under these arrangements, both parties contribute funding to the Company's wholly-owned production company for the production of the film and for associated exploitation costs. Clauses in the film arrangements generally provide for the third party to take over the production of the film if the cost of the production exceeds its approved budget or if it appears as though the film will not be delivered on a timely basis.

As at December 31, 2013, the Company has 4 significant co-produced film arrangements which make up greater than 50% of the VIE total assets and liabilities balance of $5.2 million and 3 other co-produced film arrangements, the terms of which are similar. The accounting policies relating to co-produced film arrangements are disclosed in notes 2(a) and 2(m).

In 2013, amounts totaling $2.9 million (2012 —$6.1 million, 2011 - $7.5 million) attributable to transactions between the Company and other parties involved in the production of the films have been included in cost and expenses applicable to revenues-services.

Receivable Provisions Net of Recoveries

12 Months Ended

Dec. 31, 2013

Receivable Provisions, Net of Recoveries [Abstract]

Receivable Provisions, Net of Recoveries

16. Receivable Provisions, Net of Recoveries

The following table reflects the Company's receivable provisions net of recoveries recorded in the consolidated statements of operations:

	Years Ended December 31,
	2013		2012		2011
Accounts receivable provisions, net of recoveries	$	(35)	$	606	$	333
Financing receivable provisions, net of recoveries		480		(82)		1,237
Receivable provisions, net of recoveries	$	445	$	524	$	1,570

Asset Impairments

12 Months Ended

Dec. 31, 2013

Asset Impairment Charges [Abstract]

Asset Impairment Charges [Text Block]

17. Asset Impairments

	Years Ended December 31,
	2013		2012		2011⁽¹⁾

Property, plant and equipment	$	-	$	-	$	20
Total	$	-	$	-	$	20

Consolidated Statements of Cash Flows Supplemental Information

12 Months Ended

Dec. 31, 2013

Consolidated Statements of Cash Flows Supplemental Information [Abstract]

Condensed Consolidated Statements of Cash Flows Supplemental Information

18. Consolidated Statements of Cash Flows Supplemental Information

(a) Changes in other non-cash operating assets and liabilities are comprised of the following:

		Years Ended December 31,
			2013		2012		2011
Decrease (increase) in:
	Accounts receivable	$	(31,032)	$	4,110	$	(7,486)
	Financing receivables		(13,397)		(7,349)		(14,623)
	Inventories		1,884		(422)		(1,264)
	Prepaid expenses		231		(706)		(294)
	Commissions and other deferred selling expenses		59		322		382
	Insurance recoveries		380		444		978
	Other assets		(341)		(752)		(2,357)
Increase (decrease) in:
	Accounts payable		7,238		(8,139)		5,592
	Accrued and other liabilities⁽¹⁾		(1,289)		(2,266)		(31,013)
	Deferred revenue		2,512		(504)		706
		$	(33,755)	$	(15,262)	$	(49,379)

Decrease in accruals and other liabilities for 2013 includes payments of $2.4 million for stock-based compensation (2012 - $0.3 million, 2011 - $23.7 million).

	(b) Cash payments made on account of:
		Years Ended December 31,
			2013		2012		2011
Income taxes		$	1,056	$	1,283	$	3,349
Interest		$	315	$	1,374	$	1,260

	(c) Depreciation and amortization are comprised of the following:

		Years Ended December 31,
			2013		2012		2011
Film assets⁽¹⁾		$	17,000	$	15,515	$	12,934
Property, plant and equipment
	Joint revenue sharing arrangements		11,519		10,125		7,098
	Other property, plant and equipment		4,720		4,440		3,992
Other intangible assets			2,854		2,006		465
Other assets			592		532		286
Deferred financing costs			487		170		388
		$	37,172	$	32,788	$	25,163

__________

(1) Included in film asset amortization is a charge of $0.2 million (2012 —$0.1 million, 2011 —$0.5 million) relating to changes in estimates based on the ultimate recoverability of future films.

	(d) Write-downs, net of recoveries, are comprised of the following:

		Years Ended December 31,
			2013		2012		2011
Asset impairments
	Property, plant and equipment⁽¹⁾	$	-	$	-	$	20
Other charges (recoveries)
	Accounts receivables		(35)		606		333
	Financing receivables		480		(82)		1,237
	Inventories⁽²⁾		444		898		-
	Impairment of available-for-sale investment		-		150		-
	Property, plant and equipment⁽³⁾		384		18		356
	Other intangible assets		63		11		-
	Other assets		-		6		-
		$	1,336	$	1,607	$	1,946


Inventory charges
	Recorded in costs and expenses applicable to revenues - product & equipment sales	$	274	$	795	$	-
	Recorded in costs and expenses applicable to revenues - services		170		103		-
		$	444	$	898	$	-

__________

(1) In January 2014, the Company discontinued the operations of its owned and operated Nyack IMAX theater. The Company has reclassified the Nyack owned and operated theater operations from continuing operations to discontinued operations. As a result, asset impairments of less than $0.1 million incurred in 2011 has been reclassified to discontinued operations.

(2) In 2013, the Company recorded a charge of $0.5 million (2012 — $0.9 million, 2011 — $nil, respectively) in costs and expenses applicable to revenues, primarily for its film-based projector inventories. Specifically, IMAX systems includes an inventory charge of $0.3 million (2012 — $0.8 million, 2011 — $nil). Theater system maintenance includes inventory write-downs of $0.2 million (2012 — $0.1 million, 2011 — $nil).

(3) The Company disposed of assets that no longer meet capitalization requirements as the assets were no longer in use. No cash was received for these assets.

Segmented Information

12 Months Ended

Dec. 31, 2013

Segmented Information [Abstract]

Segmented Information

19. Segmented Information

The Company has seven reportable segments identified by category of product sold or service provided: IMAX systems; theater system maintenance; joint revenue sharing arrangements; film production and IMAX DMR; film distribution; film post-production; and other. The IMAX systems segment designs, manufactures, sells or leases IMAX theater projection system equipment. The theater system maintenance segment maintains IMAX theater projection system equipment in the IMAX theater network. The joint revenue sharing arrangements segment provides IMAX theater projection system equipment to an exhibitor in exchange for a share of the box-office and concession revenues. The film production and IMAX DMR segment produces films and performs film re-mastering services. The film distribution segment distributes films for which the Company has distribution rights. The film post-production segment provides film post-production and film print services. The Company refers to all theaters using the IMAX theater system as “IMAX theaters”. The other segment includes certain IMAX theaters that the Company owns and operates, camera rentals and other miscellaneous items. The accounting policies of the segments are the same as those described in note 2.

Management, including the Company's Chief Executive Officer (“CEO”) who is the Company's Chief Operating Decision Maker (as defined in the Segment Reporting Topic of the FASB ASC), assesses segment performance based on segment revenues, gross margins and film performance. Selling, general and administrative expenses, research and development costs, amortization of intangibles, receivables provisions (recoveries), write-downs net of recoveries, interest income, interest expense and tax (provision) recovery are not allocated to the segments.

Transactions between the film production and IMAX DMR segment and the film post-production segment are valued at exchange value. Inter-segment profits are eliminated upon consolidation, as well as for the disclosures below.

In January 2014, the Company discontinued the operations of its owned and operated Nyack IMAX theater. The Company has reclassified the Nyack owned and operated theater operations from continuing operations to discontinued operations. As a result, the respective prior periods' figures have been reclassified to conform to the current year's presentation.

Transactions between the other segments are not significant.

	(a) Operating Segments

		Years Ended December 31,
			2013		2012		2011
Revenue⁽¹⁾
IMAX theater systems
	IMAX systems	$	80,189	$	83,405	$	93,200
	Theater system maintenance		31,978		28,629		24,840
	Joint revenue sharing arrangements		64,130		57,526		30,764
			176,297		169,560		148,804

Films
	Production and IMAX DMR		83,496		78,050		50,592
	Distribution		7,770		14,222		16,074
	Post-production		9,192		7,904		8,235
			100,458		100,176		74,901

Other			11,182		13,019		11,393

Total		$	287,937	$	282,755	$	235,098

Gross margins
IMAX theater systems
	IMAX systems⁽²⁾⁽⁴⁾	$	49,040	$	50,245	$	56,929
	Theater system maintenance⁽²⁾		12,096		10,970		9,437
	Joint revenue sharing arrangements⁽³⁾⁽⁴⁾		44,565		37,308		17,605
			105,701		98,523		83,971

Films
	Production and IMAX DMR⁽⁴⁾		56,088		49,355		23,574
	Distribution⁽⁴⁾		1,371		2,356		3,025
	Post-production		1,341		1,954		2,985
			58,800		53,665		29,584

Other			102		1,057		510

Total		$	164,603	$	153,245	$	114,065

		Years Ended December 31,
		2013		2012		2011
Depreciation and amortization
IMAX systems		$	3,287	$	2,946	$	1,770
Theater systems maintenance			141		212		184
Joint revenue sharing arrangements			13,535		11,836		7,939
Films
	Production and IMAX DMR		16,298		14,471		12,843
	Distribution		1,048		1,631		980
	Post-production		424		608		590
Other			347		172		156
Corporate and other non-segment specific assets			2,092		912		701
Total		$	37,172	$	32,788	$	25,163

			Years Ended December 31,
			2013		2012		2011
Asset impairments and write-downs, net of recoveries
IMAX systems		$	1,109	$	1,480	$	1,915
Theater systems maintenance			188		103		-
Joint revenue sharing arrangements			39		24		12
Films
	Production and IMAX DMR		-		-		-
Other			-		-		19
Total		$	1,336	$	1,607	$	1,946

		Years Ended December 31,
		2013		2012		2011
Purchase of property, plant and equipment
IMAX systems		$	6,181	$	2,958	$	1,076
Theater system maintenance			130		36		10
Joint revenue sharing arrangements			22,775		23,257		33,290
Films
	Production and IMAX DMR		408		1,175		1,150
	Distribution		-		178		49
	Post-production		2,185		-		638
Other			2,036		-		719
Corporate and other non-segment specific assets			2,076		1,708		1,886
Total		$	35,791	$	29,312	$	38,818

		As at December 31,
			2013		2012
Assets
IMAX systems⁽⁵⁾		$	170,719	$	153,201
Theater systems maintenance⁽⁵⁾			16,619		14,632
Joint revenue sharing arrangements⁽⁵⁾			153,399		125,602
Films
	Production and IMAX DMR		22,315		17,653
	Distribution		8,675		6,790
	Post-production		5,351		3,694
Other			7,645		3,142
Corporate and other non-segment specific assets			96,422		97,158
Total		$	481,145	$	421,872

__________

(1) The Company's two largest customers as at December 31, 2013 collectively represent 19.9% of total revenues (2012 – 15.9%, 2011 – 17.4%).

(2) In 2013, the Company recorded a charge of $0.5 million (2012 – $0.9 million, 2011 – $nil, respectively) in costs and expenses applicable to revenues, primarily for its film-based projector inventories. Specifically, IMAX systems includes an inventory charge of $0.3 million (2012 – $0.8 million, 2011 – $nil). Theater system maintenance includes inventory write-downs of $0.2 million (2012 – $0.1 million, 2011 – $nil).

(3) During 2013, the Company signed an amending agreement governing one of its joint revenue sharing arrangements which increased the length of the term for all IMAX theater systems under that arrangement from 10 to 13 years. As a result, the Company adjusted the estimated useful life of its IMAX digital projection systems in use for those joint revenue sharing theaters, on a prospective basis, to reflect the change in term from 10 years to 13 years. This has resulted in decreased depreciation expense of $0.7 million in 2013 as the theater systems will now be depreciated over a longer estimated useful life.

(4) IMAX systems include marketing and commission costs of $2.5 million, $2.7 million and $2.4 million in 2013, 2012 and 2011, respectively. Joint revenue sharing arrangements segment margins include advertising, marketing, and commission costs of $3.6 million, $3.4 million and $5.4 million in 2013, 2012 and 2011, respectively. Production and DMR segment margins include marketing costs of $4.2 million, $3.3 million and $3.8 million in 2013, 2012 and 2011, respectively. Distribution segment margins include marketing costs of $0.4 million, $1.5 million and $1.9 million in 2013, 2012 and 2011, respectively.

(5) Goodwill is allocated on a relative fair market value basis to the IMAX systems segment, theater system maintenance segment and joint revenue sharing segment.

b) Geographic Information

Revenue by geographic area is based on the location of the customer. Revenue related to IMAX DMR is presented based upon the geographic location of the theaters that exhibit the re-mastered films. IMAX DMR revenue is generated through contractual relationships with studios and other third parties and these may not be in the same geographical location as the theater.

	Years Ended December 31,
	2013		2012		2011
Revenue
United States	$	125,166	$	126,547	$	108,666
Canada		11,049		19,109		21,232
Greater China		56,480		44,922		33,265
Western Europe		26,000		26,309		18,895
Asia (excluding Greater China)		30,451		28,899		22,186
Russia & the CIS		19,600		20,130		16,157
Latin America		13,017		9,419		6,051
Rest of the World		6,174		7,420		8,646
Total	$	287,937	$	282,755	$	235,098

No single country in the Rest of the World, Western Europe or Asia (excluding Greater China) classifications comprise more than 5% of total revenue.

	As at December 31,
	2013		2012
Property, plant and equipment
United States	$	60,285	$	55,658
Canada		23,687		21,779
Greater China		32,958		24,764
Asia (excluding Greater China)		9,200		7,134
Western Europe		6,012		3,556
Rest of the World		705		719
Total	$	132,847	$	113,610

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9038-108599

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-Paragraph 33
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
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-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8380-108599

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
-Section 50
-Paragraph 32
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8933-108599

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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-Topic 280
-SubTopic 10
-Section 50
-Paragraph 26
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8844-108599

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 35
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8984-108599

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9031-108599

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 42
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9054-108599

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8538-108599

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8864-108599

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8924-108599

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-Section 50
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599

+ Details

Financial Instruments

12 Months Ended

Dec. 31, 2013

Financial Instruments [Abstract]

Financial Instruments

20. Financial Instruments

Financial Instruments

The Company maintains cash with various major financial institutions. The Company's cash is invested with highly rated financial institutions.

The Company's accounts receivables and financing receivables are subject to credit risk. The Company's accounts receivable and financing receivables are concentrated with the theater exhibition industry and film entertainment industry. To minimize the Company's credit risk, the Company retains title to underlying theater systems leased, performs initial and ongoing credit evaluations of its customers and makes ongoing provisions for its estimate of potentially uncollectible amounts. The Company believes it has adequately provided for related exposures surrounding receivables and contractual commitments.
Fair Value Measurements

The carrying values of the Company's cash and cash equivalents, accounts receivable, accounts payable and accrued liabilities due within one year approximate fair values due to the short-term maturity of these instruments. The Company's other financial instruments at December 31, are comprised of the following:

		As at December 31, 2013				As at December 31, 2012
		Carrying		Estimated		Carrying		Estimated
		Amount		Fair Value		Amount		Fair Value
Net financed sales receivable	$	93,493	$	92,043	$	81,148	$	78,933
Net investment in sales-type leases	$	13,617	$	13,214	$	13,045	$	13,513
Available-for-sale investment	$	1,000	$	1,000	$	1,350	$	1,350
Foreign exchange contracts — designated forwards	$	(421)	$	(421)	$	297	$	297
Foreign exchange contracts — non-designated forwards	$	-	$	-	$	-	$	-
Borrowings under the Prior Credit Facility	$	-	$	-	$	(11,000)	$	(11,000)

The carrying value of borrowings under the Credit Facility approximates fair value as the interest rates offered under the Credit Facility are close to December 31, 2013 and 2012 market rates for the Company for debt of the same remaining maturities (Level 2 input in accordance with the Fair Value Measurements Topic of the FASB ASC hierarchy) as at December 31, 2013 and 2012, respectively.

The estimated fair values of the net financed sales receivable and net investment in sales-type leases are estimated based on discounting future cash flows at currently available interest rates with comparable terms (Level 2 input in accordance with the Fair Value Measurements Topic of the FASB ASC hierarchy) as at December 31, 2013 and 2012, respectively.

The fair value of the Company's available-for-sale investment is determined using the present value of expected cash flows based on projected earnings and other information readily available from the business venture (Level 3 input in accordance with the Fair Value Measurements Topic of the FASB ASC hierarchy) as at December 31, 2013 and 2012, respectively. The discounted cash flow valuation technique is based on significant unobservable inputs of revenue and expense projections, appropriately risk weighted, as the investment is in a start-up entity. The significant unobservable inputs used in the fair value measurement of the Company's available-for-sale investment are long-term revenue growth and pretax operating margin. A significant increase (decrease) in any of those inputs in isolation would result in a lower or higher fair value measurement.

The fair value of foreign currency derivatives are determined using quoted prices in active markets (Level 2 input in accordance with the Fair Value Measurements Topic of the FASB ASC hierarchy) as at December 31, 2013 and 2012, respectively. These identical instruments are traded on a closed exchange.

There were no significant transfers between Level 1 and Level 2 during the year ended December 31, 2013 or 2012. When a determination is made to classify an asset or liability within Level 3, the determination is based upon the significance of the unobservable inputs to the overall fair value measurement. The table below sets forth a summary of changes in the fair value of the Company's available-for-sale investment measured at fair value on a recurring basis using significant unobservable inputs (Level 3) during the period:


			Available For Sale Investments
			2013		2012

Beginning balance, January 1,			$	1,350	$	1,012
	Transfers into/out of Level 3			-		-
	Total gains or losses (realized/unrealized)
		Included in earnings		-		-
		Included in other comprehensive income		(350)		338
	Purchases, issuances, sales and settlements			-		-
Ending balance, December 31,			$	1,000	$	1,350

The amount of total gains or losses for the period included in earnings attributable to the
	change in unrealized gains or losses relating to assets still held at the reporting date		$	-	$	(150)

There were no transfers in or out of the Company's level 3 assets during the year ended December 31, 2013.

In the year ended December 31, 2012, the Company recognized a $0.2 million other-than-temporary impairment of its available-for-sale investment, in “Impairment of available-for-sale investment” in the consolidated statement of operations, as the value is not expected to recover based on the length of time and extent to which the market value has been less than cost.

Financing Receivables

The Company's net investment in leases and its net financed sale receivables are subject to the disclosure requirements of ASC 310 “Receivables”. Due to differing risk profiles of its net investment in leases and its net financed sales receivables, the Company views its net investment in leases and its net financed sale receivables as separate classes of financing receivables. The Company does not aggregate financing receivables to assess impairment.

The Company monitors the credit quality of each customer on a frequent basis through collections and aging analyses. The Company also holds meetings monthly in order to identify credit concerns and whether a change in credit quality classification is required for the customer. A customer may improve in their credit quality classification once a substantial payment is made on overdue balances or the customer has agreed to a payment plan with the Company and payments have commenced in accordance to the payment plan. The change in credit quality indicator is dependent upon management approval.

The Company classifies its customers into four categories to indicate the credit quality worthiness of its financing receivables for internal purposes only:

Good standing — Theater continues to be in good standing with the Company as the client's payments and reporting are up-to-date.

Credit Watch — Theater operator has begun to demonstrate a delay in payments, has been placed on the Company's credit watch list for continued monitoring, but active communication continues with the Company. Depending on the size of outstanding balance, length of time in arrears and other factors, transactions may need to be approved by management. These financing receivables are considered to be in better condition than those receivables related to theaters in the "Pre-approved transactions" category, but not in as good of condition as those receivables in "Good standing."

Pre-approved transactions only — Theater operator is demonstrating a delay in payments with little or no communication with the Company. All service or shipments to the theater must be reviewed and approved by management. These financing receivables are considered to be in better condition than those receivables related to theaters in the "All transactions suspended" category, but not in as good of condition as those receivables in "Credit Watch." Depending on the individual facts and circumstances of each customer, finance income recognition may be suspended if management believes the receivable to be impaired.

All transactions suspended — Theater is severely delinquent, non-responsive or not negotiating in good faith with the Company. Once a theater is classified as “All transactions suspended” the theater is placed on nonaccrual status and all revenue recognitions related to the theater are stopped.

The following table discloses the recorded investment in financing receivables by credit quality indicator:

	As at December 31, 2013						As at December 31, 2012
	Minimum		Financed				Minimum		Financed
	Lease		Sales				Lease		Sales
	Payments		Receivables		Total		Payments		Receivables		Total

In good standing	$	12,318	$	89,017	$	101,335	$	11,508	$	69,310	$	80,818
Credit Watch		420		3,895		4,315		-		10,930		10,930
Pre-approved transactions		288		-		288		467		293		760
Transactions suspended		1,397		817		2,214		2,200		681		2,881
	$	14,423	$	93,729	$	108,152	$	14,175	$	81,214	$	95,389

While recognition of finance income is suspended, payments received by a customer are applied against the outstanding balance owed. If payments are sufficient to cover any unreserved receivables, a recovery of provision taken on the billed amount, if applicable, is recorded to the extent of the residual cash received. Once the collectibility issues are resolved and the customer has returned to being in good standing, the Company will resume recognition of finance income.

The Company's investment in financing receivables on nonaccrual status is as follows:

		As at December 31, 2013				As at December 31, 2012
		Recorded		Related		Recorded		Related
		Investment		Allowance		Investment		Allowance

Net investment in leases		$	1,684	$	(606)	$	2,666	$	(1,130)
Net financed sales receivables			817		(236)		1,322		(66)
	Total	$	2,501	$	(842)	$	3,988	$	(1,196)

The Company considers financing receivables with aging between 60-89 days as indications of theaters with potential collection concerns. The Company will begin to focus its review on these financing receivables and increase its discussions internally and with the theater regarding payment status. Once a theater's aging exceeds 90 days, the Company's policy is to review and assess collectibility on theater's past due accounts. Over 90 days past due is used by the Company as an indicator of potential impairment as invoices up to 90 days outstanding could be considered reasonable due to the time required for dispute resolution or for the provision of further information or supporting documentation to the customer.

The Company's aged financing receivables are as follows:

	As at December 31, 2013
									Related						Recorded
	Accrued						Billed		Unbilled		Total				Investment
	and						Financing		Recorded		Recorded		Related		Net of
	Current		30-89 Days		90+ Days		Receivables		Investment		Investment		Allowances		Allowances

Net investment in leases	$	444	$	218	$	841	$	1,503	$	12,920	$	14,423	$	(806)	$	13,617
Net financed sales receivables		2,502		1,211		3,018		6,731		86,998		93,729		(236)		93,493
Total	$	2,946	$	1,429	$	3,859	$	8,234	$	99,918	$	108,152	$	(1,042)	$	107,110


	As at December 31, 2012
									Related						Recorded
	Accrued						Billed		Unbilled		Total				Investment
	and						Financing		Recorded		Recorded		Related		Net of
	Current		30-89 Days		90+ Days		Receivables		Investment		Investment		Allowances		Allowances

Net investment in leases	$	144	$	202	$	1,240	$	1,586	$	12,589	$	14,175	$	(1,130)	$	13,045
Net financed sales receivables		1,063		670		1,267		3,000		78,214		81,214		(66)		81,148
Total	$	1,207	$	872	$	2,507	$	4,586	$	90,803	$	95,389	$	(1,196)	$	94,193

The Company's recorded investment in past due financing receivables for which the Company continues to accrue finance income is as follows:

	As at December 31, 2013
									Related				Recorded
	Accrued						Billed		Unbilled				Investment
	and						Financing		Recorded		Related		Past Due
	Current		30-89 Days		90+ Days		Receivables		Investment		Allowance		and Accruing

Net investment in leases	$	168	$	108	$	205	$	481	$	4,865	$	(200)	$	5,146
Net financed sales receivables		450		469		2,056		2,975		19,282		-		22,257
Total	$	618	$	577	$	2,261	$	3,456	$	24,147	$	(200)	$	27,403


	As at December 31, 2012
									Related				Recorded
	Accrued						Billed		Unbilled				Investment
	and						Financing		Recorded		Related		Past Due
	Current		30-89 Days		90+ Days		Receivables		Investment		Allowance		and Accruing

Net investment in leases	$	11	$	59	$	23	$	93	$	1,449	$	-	$	1,542
Net financed sales receivables		223		382		864		1,469		16,173		-		17,642
Total	$	234	$	441	$	887	$	1,562	$	17,622	$	-	$	19,184

The Company considers financing receivables to be impaired when it believes it to be probable that it will not recover the full amount of principal or interest owing under the arrangement. The Company uses its knowledge of the industry and economic trends, as well as its prior experiences to determine the amount recoverable for impaired financing receivables. The following table discloses information regarding the Company's impaired financing receivables:

			Impaired Financing Receivables
			For the Year Ended December 31, 2013
									Average		Interest
			Recorded		Unpaid		Related		Recorded		Income
			Investment		Principal		Allowance		Investment		Recognized
Recorded investment for which there is a related allowance:
		Net financed sales receivables	$	535	$	283	$	(236)	$	545	$	34

Recorded investment for which there is no related allowance:
		Net financed sales receivables		-		-		-		-		-

Total recorded investment in impaired loans:
		Net financed sales receivables	$	535	$	283	$	(236)	$	545	$	34

			Impaired Financing Receivables
			For the Year Ended December 31, 2012
									Average		Interest
			Recorded		Unpaid		Related		Recorded		Income
			Investment		Principal		Allowance		Investment		Recognized
Recorded investment for which there is a related
	allowance:
		Net financed sales receivables	$	187	$	220	$	(66)	$	201	$	-

Recorded investment for which there is no related allowance:
		Net financed sales receivables		377		13		-		479		22

Total recorded investment in impaired loans:
		Net financed sales receivables	$	564	$	233	$	(66)	$	680	$	22

The Company's activity in the allowance for credit losses for the period and the Company's recorded investment in financing receivables is as follows:

		Year Ended December 31, 2013
		Net Investment		Net Financed
		in Leases		Sales Receivables
Allowance for credit losses:

Beginning balance		$	1,130	$	66
	Charge-offs		(624)		-
	Provision		300		170
Ending balance		$	806	$	236

Ending balance: individually evaluated for impairment		$	806	$	236


Financing receivables:

Ending balance: individually evaluated for impairment		$	14,423	$	93,729

		Year Ended December 31, 2012
		Net Investment		Net Financed
		in Leases		Sales Receivables
Allowance for credit losses:

Beginning balance		$	1,833	$	316
	Charge-offs		(1,019)		(109)	⁽¹⁾
	Provision		316		(141)
Ending balance		$	1,130	$	66

Ending balance: individually evaluated for impairment		$	1,130	$	66


Financing receivables:

Ending balance: individually evaluated for impairment		$	14,174	$	81,215

_________

As a result of a troubled debt restructuring in the year ended December 31, 2012, the Company recorded a $0.1 million write-down on a $0.5 million recorded investment.

Foreign Exchange Risk Management

The Company is exposed to market risk from changes in foreign currency rates. A majority portion of the Company's revenues is denominated in U.S. dollars while a substantial portion of its costs and expenses is denominated in Canadian dollars. A portion of the net U.S. dollar cash flows of the Company is periodically converted to Canadian dollars to fund Canadian dollar expenses through the spot market. In China and Japan the Company has ongoing operating expenses related to its operations in Chinese Renminbi and Japanese yen, respectively. Net cash flows are converted to and from U.S. dollars through the spot market. The Company also has cash receipts under leases denominated in Chinese Renminbi, Japanese yen, Canadian dollar and Euros which are converted to U.S. dollars through the spot market. The Company's policy is to not use any financial instruments for trading or other speculative purposes.

The Company entered into a series of foreign currency forward contracts to manage the Company's risks associated with the volatility of foreign currencies. Certain of these foreign currency forward contracts met the criteria required for hedge accounting under the Derivatives and Hedging Topic of the FASB ASC at inception, and continue to meet hedge effectiveness tests at December 31, 2013 (the “Foreign Currency Hedges”), with settlement dates throughout 2014. Foreign currency derivatives are recognized and measured in the balance sheet at fair value. Changes in the fair value (gains or losses) are recognized in the consolidated statement of operations except for derivatives designated and qualifying as foreign currency hedging instruments. For foreign currency hedging instruments, the effective portion of the gain or loss in a hedge of a forecasted transaction is reported in other comprehensive income and reclassified to the consolidated statement of operations when the forecasted transaction occurs. Any ineffective portion is recognized immediately in the consolidated statement of operations.

The following tabular disclosures reflect the impact that derivative instruments and hedging activities have on the Company's consolidated financial statements:

Notional value of foreign exchange contracts:

			As at December 31,
			2013		2012
Derivatives designated as hedging instruments:
	Foreign exchange contracts — Forwards	$	23,555	$	8,069

Fair value of derivatives in foreign exchange contracts:

				As at December 31,
		Balance Sheet Location	2013		2012
Derivatives designated as hedging instruments:
	Foreign exchange contracts — Forwards	Other assets	$	-	$	297
	Foreign exchange contracts — Forwards	Accrued and other liabilities		(421)		-
			$	(421)	$	297

Derivatives in Foreign Currency Hedging relationships are as follows:

			Years Ended December 31,
			2013		2012		2011
Foreign exchange contracts - Forwards	Derivative (Loss) Gain Recognized in OCI (Effective Portion)	$	(1,031)	$	716	$	(162)
		$	(1,031)	$	716	$	(162)

	Location of Derivative (Loss) Gain
	Reclassified from AOCI		Years Ended December 31,
	into Income (Effective Portion)		2013		2012		2011
Foreign exchange contracts - Forwards	Selling, general and administrative expenses	$	(312)	$	236	$	684
		$	(312)	$	236	$	684

		Year Ended December 31,
			2013
Foreign exchange contracts - Forwards	Derivative Loss Recognized In and Out of OCI (Effective Portion)	$	(486)
		$	(486)

Non Designated Derivatives in Foreign Currency relationships are as follows:

			Years Ended December 31,
	Location of Derivative Gain (Loss)		2013		2012		2011
Foreign exchange contracts - Forwards	Selling, general and administrative expenses	$	-	$	1,184	$	(1,014)
		$	-	$	1,184	$	(1,014)

Investments in New Business Ventures

The Company accounts for investments in new business ventures using the guidance of the FASB ASC 323 and the FASB ASC 320, as appropriate. As at December 31, 2013, the equity method of accounting is being utilized for an investment with a carrying value of $0.4 million (December 31, 2012 ─ $3.0 million). For the year ended December 31, 2013, gross revenues, cost of revenue and net loss for the investment were $6.6 million, $26.0 million and $26.3 million, respectively (2012 ─ $9.0 million, $12.7 million, and $13.4 million, respectively). The difference between the Company's investment balance and the amount of underlying equity in net assets owned by the Company amounts to $0.4 million and relates to goodwill. In 2013, the Company has contributed $1.4 million, net of its share of costs, to a new business venture. This venture is still in the early-stage of start-up. The Company has determined it is not the primary beneficiary of these VIEs, and therefore it has not been consolidated. In addition, the Company has an investment in preferred stock of another business venture of $1.5 million which meets the criteria for classification as a debt security under the FASB ASC 320 and is recorded at a total fair value of $1.0 million at December 31, 2013 (December 31, 2012 — $1.4 million). In the year ended December 31, 2012, the Company recognized an other-than-temporary impairment for its investment of $0.2 million. This investment is classified as an available-for-sale investment. In 2013, the Company invested $2.5 million in the preferred shares of an enterprise which meet the criteria for classification as an equity security under ASC 325 and accrued $0.5 million pertaining to warrants related to the respective investment. The total carrying value of investments in new business ventures at December 31, 2013 and 2012 is $5.8 million and $4.4 million, respectively, and is recorded in Other Assets.

Employees Pension and Postretirement Benefits

12 Months Ended

Dec. 31, 2013

Employees Pension and Postretirement Benefits [Abstract]

Employees Pension and Postretirement Benefits

21. Employees' Pension and Postretirement Benefits

(a) Defined Benefit Plan

The Company has an unfunded U.S. defined benefit pension plan, the SERP, covering Richard L. Gelfond, Chief Executive Officer (“CEO”) of the Company and Bradley J. Wechsler, Chairman of the Company's Board of Directors. The SERP provides for a lifetime retirement benefit from age 55 determined as 75% of the member's best average 60 consecutive months of earnings over the member's employment history. The benefits were 50% vested as at July 2000, the SERP initiation date. The vesting percentage increases on a straight-line basis from inception until age 55. As at December 31, 2013, the benefits of Mr. Gelfond were 100% vested. Upon a termination for cause, prior to a change of control, the executive shall forfeit any and all benefits to which such executive may have been entitled, whether or not vested.

Under the terms of the SERP, if Mr. Gelfond's employment terminated other than for cause (as defined in his employment agreement), he is entitled to receive SERP benefits in the form of a lump sum payment. SERP benefit payments to Mr. Gelfond are subject to a deferral for six months after the termination of his employment, at which time Mr. Gelfond will be entitled to receive interest on the deferred amount credited at the applicable federal rate for short-term obligations. Effective January 1, 2013 the term of Mr. Gelfond's current employment agreement was extended through December 31, 2016, although Mr. Gelfond has not informed the Company that he intends to retire at that time. Under the terms of the arrangement, no compensation earned beginning in 2011 is included in calculating his entitlement under the SERP.

The following assumptions were used to determine the obligation and cost status of the Company's SERP at the plan measurement dates:

		As at December 31,
		2013	2012
Discount rate		1.45%	0.96%
Lump sum interest rate:
	First 20 years	3.35%	2.67%
	Thereafter	3.50%	3.01%
Cost of living adjustment on benefits		1.20%	1.20%

The amounts accrued for the SERP are determined as follows:

		Years Ended December 31,
		2013		2012
Projected benefit obligation:
	Obligation, beginning of year	$	20,366	$	18,990
	Interest cost		195		272
	Actuarial (gain) loss		(2,277)		1,104
	Obligation, end of year and unfunded status	$	18,284	$	20,366

The following table provides disclosure of the pension benefit obligation recorded in the consolidated balance sheets:

	As at December 31,
	2013		2012
Accrued benefits cost	$	(18,284)	$	(20,366)
Accumulated other comprehensive loss		646		3,367
Net amount recognized in the consolidated balance sheets	$	(17,638)	$	(16,999)

The following table provides disclosure of pension expense for the SERP for the year ended December 31:

	Years ended December 31
	2013		2012		2011
Interest cost		195		272		279
Amortization of actuarial loss		444		365		214
Pension expense	$	639	$	637	$	493

The accumulated benefit obligation for the SERP was $18.3 million at December 31, 2013 (2012 — $20.4 million).

The following amounts were included in accumulated other comprehensive income and will be recognized as components of net periodic benefit cost in future periods:

		As at December 31,
	2013		2012			2011
Unrealized actuarial loss	$	646	$	3,367	$	2,628

No contributions were made for the SERP during 2013. The Company expects interest costs of $0.3 million to be recognized as a component of net periodic benefit cost in 2014.

The following benefit payments are expected to be made as per the current SERP assumptions and the terms of the SERP in each of the next five years, and in the aggregate:

2014	$	-
2015		-
2016		-
2017		19,228
2018		-
Thereafter		-
	$	19,228

(b) Defined Contribution Pension Plan

The Company also maintains defined contribution pension plans for its employees, including its executive officers. The Company makes contributions to these plans on behalf of employees in an amount up to 5% of their base salary subject to certain prescribed maximums. During 2013, the Company contributed and expensed an aggregate of $1.3 million (2012 — $1.1 million, 2011 — $1.0 million) to its Canadian plan and an aggregate of $0.3 million (2012 — $0.3 million, 2011 — $0.2 million) to its defined contribution employee pension plan under Section 401(k) of the U.S. Internal Revenue Code.

The Company has an unfunded postretirement plan for Messrs. Gelfond and Wechsler. The plan provides that the Company will maintain health benefits for Messrs. Gelfond and Wechsler until they become eligible for Medicare and, thereafter, the Company will provide Medicare supplemental coverage as selected by Messrs. Gelfond and Wechsler.

The amounts accrued for the plan are determined as follows:

	As at December 31,
	2013		2012
Obligation, beginning of year	$	524	$	502
Interest cost		19		13
Benefits paid		(17)		-
Actuarial (gain) loss		(134)		9
Obligation, end of year	$	392	$	524

The following details the net cost components, all related to continuing operations, and underlying assumptions of postretirement benefits other than pensions:

	Years Ended December 31,
	2013		2012		2011
Interest cost	$	19	$	13	$	26
Actuarial loss		-		9		-
	$	19	$	22	$	26

The following amounts were included in accumulated other comprehensive income and will be recognized as components of net periodic benefit cost in future periods:

		As at December 31,
	2013		2012			2011
Unrealized actuarial gain	$	(134)	$	-	$	-

Weighted average assumptions used to determine the benefit obligation are:
	As at December 31,
	2013		2012		2011
Discount rate	4.50	%	3.75	%	4.20	%

Weighted average assumptions used to determine the net postretirement benefit expense are:
	Years Ended December 31
	2013		2012		2011
Discount rate	3.75	%	4.20	%	5.30	%

The following benefit payments are expected to be made as per the current plan assumptions in each of the next five years:

2014	$	20
2015		22
2016		24
2017		30
2018		32
Thereafter		264
Total	$	392

(d) Postretirement Benefits – Canadian Employees

The Company has an unfunded postretirement plan for its Canadian employees upon meeting specific eligibility requirements. The Company will provide eligible participants, upon retirement, with health and welfare benefits.

In February 2013, the Company amended the Canadian post-retirement plan to reduce future benefits provided under the plan. As a result of this change, the Company recognized a pre-tax curtailment gain in the first quarter of 2013 of $2.2 million (included in selling, general and administrative expenses) and a reduction in the postretirement liability of $2.6 million.

The amounts accrued for the plan are determined as follows:

	As at December 31,
	2013		2012
Obligation, beginning of year	$	4,606	$	4,052
Curtailment gain		(2,185)		-
Interest cost		72		194
Service cost		27		231
Benefits paid		(81)		-
Actuarial (gain) loss		(95)		129
Obligation, end of year	$	2,344	$	4,606

The following details the net cost components, all related to continuing operations, and underlying assumptions of postretirement benefits other than pensions:

	Years Ended December 31,
	2013		2012		2011
Curtailment gain	$	(2,185)	$	-	$	-
Interest cost		72		194		183
Service cost		27		231		195
	$	(2,086)	$	425	$	378

The following amounts were included in accumulated other comprehensive income and will be recognized as components of net periodic benefit cost in future periods:

		As at December 31,
	2013		2012			2011
Unrealized actuarial loss	$	303	$	129	$	234

Weighted average assumptions used to determine the benefit obligation are:
	As at December 31,
	2013		2012		2011
Discount rate	4.50	%	4.00	%	4.50	%

Weighted average assumptions used to determine the net postretirement benefit expense are:
	Years Ended December 31
	2013		2012		2011
Discount rate	4.00	%	4.50	%	5.00	%

The Company expects interest costs of $0.1 million and service costs of less than $0.1 million to be recognized as a component of net periodic benefit cost in 2014.

The following benefit payments are expected to be made as per the current plan assumptions in each of the next five years:

2014	$	79
2015	$	92
2016	$	103
2017	$	114
2018	$	121
Thereafter	$	1,835
Total	$	2,344

Discontinued Operations

12 Months Ended

Dec. 31, 2013

Discontinued Operations And Disposal Groups [Abstract]

Discontinued Operations

22. Discontinued Operations

Nyack Theater

On January 30, 2014, the Company's lease with respect to its owned and operated Nyack IMAX Theater ended and the Company
has decided not to renew the respective lease. The remaining assets and liabilities of the Nyack owned and operated theater that are included in the Company's consolidated balance sheet as at December 31, 2013 are disclosed in note 22(c).

As a result, the prior years' amounts in the consolidated statements of operations and the consolidated statements of cash flows have been adjusted to reflect the reclassification of the owned and operated Nyack IMAX theater as a discontinued operation.
Operating Results for Discontinued Operations

The net earnings from discontinued operations summarized in the consolidated statements of operations, were comprised of the following:

	Years Ended December 31,
	2013		2012		2011

Services revenue	$	1,291	$	1,535	$	1,458
Services cost of sales applicable to revenues		(1,758)		(2,047)		(2,305)
Selling, general and administrative expenses		(2)		-		-
Asset impairments		-		-		(8)
Interest recovery		1		-		-
Tax recovery		159		-		-
Net loss from discontinued operations	$	(309)	$	(512)	$	(855)

The assets and liabilities related to the Nyack theater are included in the consolidated balance sheet of IMAX Corporation and are comprised of the following:

	As at December 31,
	2013		2012
Cash	$	134	$	197
Accounts receivable		9		16
Inventories		20		21
Prepaid expenses		54		17
Property, plant and equipment		-		2
Total assets	$	217	$	253

Accounts payable	$	147	$	133
Accrued liabilities		701		1,157
Deferred revenue		32		32
Total liabilities	$	880	$	1,322

- Definition

The entire disclosure for the facts and circumstances leading to the completed or expected disposal, manner and timing of disposal, the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the segment in which the disposal group was reported, and the classification (whether sold or classified as held for sale) and carrying value of the assets and liabilities comprising the disposal group. Includes all disposal groups, including those classified as components of the entity (discontinued operations).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1436-107760

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1361-107760

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1474-107760

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1510-107760

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e957-107759

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e1020-107759

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e1012-107759

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 45
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=8077374&loc=d3e2443-110228

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6391110&loc=d3e2941-110230

+ Details

Asset Retirement Obligations

12 Months Ended

Dec. 31, 2013

Asset Retirement Obligation Disclosure [Abstract]

Asset Retirement Obligation Disclosure [Text Block]

23. Asset Retirement Obligations

The Company has accrued costs related to obligations in respect of required reversion costs for its owned and operated theaters under long-term real estate leases which will become due in the future. The Company does not have any legal restrictions with respect to settling any of these long-term leases. A reconciliation of the Company's liability in respect of required reversion costs is shown below:

	Years Ended December 31,
	2013		2012		2011
Beginning balance, January 1	$	249	$	230	$	286
Accretion expense		6		19		17
Reduction in asset retirement obligation		(112)		-		(73)
Ending balance, December 31	$	143	$	249	$	230

Summary of Significant Accounting Policies (Policies)	12 Months Ended
Summary of Significant Accounting Policies (Policies)	Dec. 31, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Variable interest entities	The consolidated financial statements include the accounts of the Company together with its wholly-owned subsidiaries, except for subsidiaries which the Company has identified as variable interest entities (“VIEs”) where the Company is not the primary beneficiary. The Company has evaluated its various variable interests to determine whether they are VIEs as required by the Consolidation Topic of the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC” or “Codification”). The Company has 9 film production companies that are VIEs. For 2 of the Company's film production companies, the Company has determined that it is the primary beneficiary of these entities as the Company has the power to direct the activities of the respective VIE that most significantly impact the respective VIE's economic performance and has the obligation to absorb losses of the VIE that could potentially be significant to the respective VIE or the right to receive benefits from the respective VIE that could potentially be significant to the respective VIE. The Company continues to consolidate these entities, with no material impact on the operating results or financial condition of the Company, as these production companies have total assets of $nil (December 31, 2012 — $nil) and total liabilities of $nil as at December 31, 2013 (December 31, 2012 — $nil). For the other 7 film production companies which are VIEs, the Company did not consolidate these film entities since it does not have the power to direct activities and does not absorb the majority of the expected losses or expected residual returns. The Company equity accounts for these entities. As at December 31, 2013, these 7 VIEs have total assets and total liabilities of $5.2 million (December 31, 2012 — $15.9 million). Earnings of the investees included in the Company's consolidated statement of operations amounted to $nil in 2013 (2012 — $nil). The carrying value of these investments in VIEs that are not consolidated is $nil at December 31, 2013 (December 31, 2012 — $nil). A loss in value of an investment other than a temporary decline is recognized as a charge to the consolidated statement of operations. The Company's exposure, which is determined based on the level of funding contributed by the Company and the development stage of the respective film, is $1.5 million at December 31, 2013 (2012 — $0.9 million).
Equity and Cost Method Investments, Policy [Policy Text Block]	The Company accounts for investments in new business ventures using the guidance of the FASB ASC 323 “Investments – Equity Method and Joint Ventures” (“ASC 323”) and ASC 320 “Investments in Debt and Equity Securities” (“ASC 320”), as appropriate. At December 31, 2013, the equity method of accounting is being utilized for an investment with a carrying value of $0.4 million (December 31, 2012 — $3.0 million). In 2013, the Company has contributed $1.4 million, net of its share of costs, to a new business venture. This venture is still in the early-stage of start-up. The Company has determined it is not the primary beneficiary of these VIEs, and therefore these entities have not been consolidated. In addition, the Company has an investment in preferred stock of another business venture of $1.5 million which meets the criteria for classification as a debt security under ASC 320 and is recorded at its fair value of $1.0 million at December 31, 2013 (December 31, 2012 — $1.4 million). This investment is classified as an available-for-sale investment. In 2013, the Company invested $2.5 million in the preferred shares of an enterprise which meet the criteria for classification as an equity security under ASC 325 − “Investments − Others” (“ASC 325”) and accrued $0.5 million pertaining to warrants related to the respective investment. The total carrying value of investments in new business ventures at December 31, 2013 and December 31, 2012 is $5.8 million and $4.4 million, respectively, and is recorded in Other Assets.
Cost Method Investments Policy	the preferred shares of an enterprise which meet the criteria for classification as an equity security under ASC 325 − “Investments − Others” (“ASC 325”)
Marketable Securities, Available-for-sale Securities, Policy [Policy Text Block]	The Company accounts for investments in new business ventures using the guidance of the FASB ASC 323 “Investments – Equity Method and Joint Ventures” (“ASC 323”) and ASC 320 “Investments in Debt and Equity Securities” (“ASC 320”), as appropriate. At December 31, 2013, the equity method of accounting is being utilized for an investment with a carrying value of $0.4 million (December 31, 2012 — $3.0 million). In 2013, the Company has contributed $1.4 million, net of its share of costs, to a new business venture. This venture is still in the early-stage of start-up. The Company has determined it is not the primary beneficiary of these VIEs, and therefore these entities have not been consolidated. In addition, the Company has an investment in preferred stock of another business venture of $1.5 million which meets the criteria for classification as a debt security under ASC 320 and is recorded at its fair value of $1.0 million at December 31, 2013 (December 31, 2012 — $1.4 million). This investment is classified as an available-for-sale investment. In 2013, the Company invested $2.5 million in the preferred shares of an enterprise which meet the criteria for classification as an equity security under ASC 325 − “Investments − Others” (“ASC 325”) and accrued $0.5 million pertaining to warrants related to the respective investment. The total carrying value of investments in new business ventures at December 31, 2013 and December 31, 2012 is $5.8 million and $4.4 million, respectively, and is recorded in Other Assets.
Use of Estimates, Policy [Policy Text Block]	(b) Use of Estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and judgments that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could be materially different from these estimates. Significant estimates made by management include, but are not limited to: selling prices associated with the individual elements in multiple element arrangements; residual values of leased theater systems; economic lives of leased assets; allowances for potential uncollectibility of accounts receivable, financing receivables and net investment in leases; provisions for inventory obsolescence; ultimate revenues for film assets; impairment provisions for film assets, long-lived assets and goodwill; depreciable lives of property, plant and equipment; useful lives of intangible assets; pension plan assumptions; accruals for contingencies including tax contingencies; valuation allowances for deferred income tax assets; and, estimates of the fair value of stock-based payment awards.
Cash and Cash Equivalents, Policy [Policy Text Block]	(c) Cash and Cash Equivalents The Company considers all highly liquid investments convertible to a known amount of cash and with an original maturity of three months or less to be cash equivalents.
Accounts Receivables Allowance for Doubtful Accounts, Policy	Allowances for doubtful accounts receivable are based on the Company's assessment of the collectibility of specific customer balances, which is based upon a review of the customer's credit worthiness, past collection history and the underlying asset value of the equipment, where applicable. Interest on overdue accounts receivable is recognized as income as the amounts are collected. For trade accounts receivable that have characteristics of both a contractual maturity of one year or less, and arose from the sale of other goods or services, the Company charges off the balance against the allowance for doubtful accounts when it is known that a provided amount will not be collected.
Financing Receivable, Allowance for Credit Losses, Policy for Uncollectible Amounts	The Company monitors the performance of the theaters to which it has leased or sold theater systems which are subject to ongoing payments. When facts and circumstances indicate that there is a potential impairment in the net investment in lease or a financing receivable, the Company will evaluate the potential outcome of either renegotiations involving changes in the terms of the receivable or defaults on the existing lease or financed sale agreements. The Company will record a provision if it is considered probable that the Company will be unable to collect all amounts due under the contractual terms of the arrangement or a renegotiated lease amount will cause a reclassification of the sales-type lease to an operating lease.
Condition for Company's policy to review and assess collectability on theater's past due accounts	When the net investment in lease or the financing receivable is impaired, the Company will recognize a provision for the difference between the carrying value in the investment and the present value of expected future cash flows discounted using the effective interest rate for the net investment in the lease or the financing receivable. If the Company expects to recover the theater system, the provision is equal to the excess of the carrying value of the investment over the fair value of the equipment. When the minimum lease payments are renegotiated and the lease continues to be classified as a sales-type lease, the reduction in payments is applied to reduce unearned finance income. These provisions are adjusted when there is a significant change in the amount or timing of the expected future cash flows or when actual cash flows differ from cash flow previously expected. Once a net investment in lease or financing receivable is considered impaired, the Company does not recognize interest income until the collectibility issues are resolved. When finance income is not recognized, any payments received are applied against outstanding gross minimum lease amounts receivable or gross receivables from financed sales. Once the collectability issues are resolved, the Company will once again commence the recognition of interest income.
Inventory, Policy [Policy Text Block]	(e) Inventories Inventories are carried at the lower of cost, determined on an average cost basis, and net realizable value except for raw materials, which are carried at the lower of cost and replacement cost. Finished goods and work-in-process include the cost of raw materials, direct labor, theater design costs, and an applicable share of manufacturing overhead costs. The costs related to theater systems under sales and sales-type lease arrangements are relieved from inventory to costs and expenses applicable to revenues-equipment and product sales when revenue recognition criteria are met. The costs related to theater systems under operating lease arrangements and joint revenue sharing arrangements are transferred from inventory to assets under construction in property, plant and equipment when allocated to a signed joint revenue sharing arrangement or when the arrangement is first classified as an operating lease. The Company records provisions for excess and obsolete inventory based upon current estimates of future events and conditions, including the anticipated installation dates for the current backlog of theater system contracts, technological developments, signings in negotiation, growth prospects within the customers' ultimate marketplace and anticipated market acceptance of the Company's current and pending theater systems. Finished goods inventories can contain theater systems for which title has passed to the Company's customer (as the theater system has been delivered to the customer) but the revenue recognition criteria as discussed in note 2(m) have not been met.
Film Costs, Policy [Policy Text Block]	(f) Film Assets Costs of producing films, including labor, allocated overhead, capitalized interest, and costs of acquiring film rights are recorded as film assets and accounted for in accordance with Entertainment-Films Topic of the FASB ASC. Production financing provided by third parties that acquire substantive rights in the film is recorded as a reduction of the cost of the production. Film assets are amortized and participation costs are accrued using the individual-film-forecast method in the same ratio that current gross revenues bear to current and anticipated future ultimate revenues. Estimates of ultimate revenues are prepared on a title-by-title basis and reviewed regularly by management and revised where necessary to reflect the most current information. Ultimate revenues for films include estimates of revenue over a period not to exceed ten years following the date of initial release. Film exploitation costs, including advertising costs, are expensed as incurred. Costs, including labor and allocated overhead, of digitally re-mastering films where the copyright is owned by a third party and the Company shares in the revenue of the third party are included in film assets. These costs are amortized using the individual-film-forecast method in the same ratio that current gross revenues bear to current and anticipated future ultimate revenues from the re-mastered film. The recoverability of film assets is dependent upon commercial acceptance of the films. If events or circumstances indicate that the recoverable amount of a film asset is less than the unamortized film costs, the film asset is written down to its fair value. The Company determines the fair value of its film assets using a discounted cash flow model.
Property, Plant and Equipment, Policy [Policy Text Block]	(g) Property, Plant and Equipment Property, plant and equipment are recorded at cost and are depreciated on a straight-line basis over their estimated useful lives as follows: Theater system components (1) — over the equipment's anticipated useful life (7 to 20 years) Camera equipment — 5 to 10 years Buildings — 20 to 25 years Office and production equipment — 3 to 5 years Leasehold improvements — over the shorter of the initial term of the underlying leases plus any reasonably assured renewal terms, and the useful life of the asset __________ (1) includes equipment under joint revenue sharing arrangements. Equipment and components allocated to be used in future operating leases and joint revenue sharing arrangements, as well as direct labor costs and an allocation of direct production costs, are included in assets under construction until such equipment is installed and in working condition, at which time the equipment is depreciated on a straight-line basis over the lesser of the term of the joint revenue sharing arrangement and the equipment's anticipated useful life. The Company reviews the carrying values of its property, plant and equipment for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset or asset group might not be recoverable. Assets are grouped at the lowest level for which identifiable cash flows are largely independent when testing for, and measuring for, impairment. In performing its review of recoverability, the Company estimates the future cash flows expected to result from the use of the asset or asset group and its eventual disposition. If the sum of the expected undiscounted future cash flows is less than the carrying amount of the asset or asset group, an impairment loss is recognized in the consolidated statements of operations. Measurement of the impairment loss is based on the excess of the carrying amount of the asset or asset group over the fair value calculated using discounted expected future cash flows.
Asset Retirement Obligations, Policy [Policy Text Block]	A liability for the fair value of an asset retirement obligation associated with the retirement of tangible long-lived assets and the associated asset retirement costs are recognized in the period in which the liability and costs are incurred if a reasonable estimate of fair value can be made using a discounted cash flow model. The associated asset retirement costs are capitalized as part of the carrying amount of the long-lived asset and subsequently amortized over the asset's useful life. The liability is accreted over the period to expected cash outflows.
Other Assets, Policy [Policy Text Block]	(h) Other Assets Other assets include insurance recoverable, deferred charges on debt financing, deferred selling costs that are direct and incremental to the acquisition of sales contracts, foreign currency derivatives, lease incentives and investments in new business ventures. Costs of debt financing are deferred and amortized over the term of the debt using the effective interest method. Selling costs related to an arrangement incurred prior to recognition of the related revenue are deferred and expensed to costs and expenses applicable to revenues upon: (i) recognition of the contract's theater system revenue; or (ii) abandonment of the sale arrangement. Foreign currency derivatives are accounted for at fair value using quoted prices in closed exchanges (Level 2 input in accordance with the Fair Value Measurements Topic of the FASB ASC hierarchy). The Company may provide lease incentives to certain exhibitors which are essential to entering into the respective lease arrangement. Lease incentives include payments made to or on behalf of the exhibitor. These lease incentives are recognized as a reduction in rental revenue on a straight-line basis over the term of the lease. Investments in new business ventures are accounted for using ASC 323 as described in note 2(a). The Company currently accounts for its 10.1% investment in 3net, a 3D television channel operated by a limited liability corporation owned by the Company and its joint venture investment with TCL Multimedia Technology Holdings Limited, using the equity method of accounting. The Company accounts for in-kind contributions to its equity investment in accordance with ASC 845 “Non-Monetary Transactions” (“ASC 845”) whereby if the fair value of the asset or assets contributed is greater than the carrying value a partial gain shall be recognized. The Company's investment in debt securities is classified as an available-for-sale investment in accordance with ASC 320. Unrealized holding gains and losses for this investment is excluded from earnings and reported in other comprehensive income until realized. Realization occurs upon sale of a portion of or the entire investment. The investment is impaired if the fair value is less than cost, which is assessed in each reporting period. When the Company intends to sell a specifically identified beneficial interest, a write-down for other-than-temporary impairment shall be recognized in earnings. The Company's investment in preferred shares, which meets the criteria for classification as an equity security in accordance with ASC 325, is accounted for at cost. The Company records the related warrants at fair value upon recognition date. Warrants are recognized over the term of the agreement.
Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]	(i) Goodwill Goodwill represents the excess of purchase price over the fair value of net identifiable assets acquired in a purchase business combination. Goodwill is not subject to amortization and is tested for impairment annually, or more frequently if events or circumstances indicate that the asset might be impaired. The Company performs a qualitative assessment of its reporting units and certain select quantitative calculations against its current long range plan to determine whether it is more likely than not (that is, a likelihood of more than 50 percent) that the fair value of a reporting unit is less than its carrying amount (Step 0). The Company first assesses certain qualitative factors to determine whether the existence of events or circumstances leads to determination that it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If, after assessing the totality of events or circumstances, the Company determines it is not more likely than not that the fair value of a reporting unit is less than its carry amount, then performing the two-step impairment test is unnecessary. When necessary, impairment of goodwill is tested at the reporting unit level by comparing the reporting unit's carrying amount, including goodwill, to the fair value of the reporting unit. The fair value of the reporting unit is estimated using a discounted cash flow approach. If the carrying amount of the reporting unit exceeds its fair value, then a second step is performed to measure the amount of impairment loss, if any, by comparing the fair value of each identifiable asset and liability in the reporting unit to the total fair value of the reporting unit. Any impairment loss is expensed in the consolidated statement of operations and is not reversed if the fair value subsequently increases.
Goodwill and Intangible Assets, Intangible Assets, Policy [Policy Text Block]	(j) Other Intangible Assets Patents, trademarks and other intangibles are recorded at cost and are amortized on a straight-line basis over estimated useful lives ranging from 4 to 10 years except, for intangible assets that have an identifiable pattern of consumption of the economic benefit of the asset, which are amortized over the consumption pattern. The Company reviews the carrying values of its other intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset or asset group might not be recoverable. Assets are grouped at the lowest level for which identifiable cash flows are largely independent when testing for, and measuring for, impairment. In performing its review for recoverability, the Company estimates the future cash flows expected to result from the use of the asset or asset group and its eventual disposition. If the sum of the expected undiscounted future cash flows is less than the carrying amount of the asset or asset group, an impairment loss is recognized in the consolidated statement of operations. Measurement of the impairment loss is based on the excess of the carrying amount of the asset or asset group over the fair value calculated using discounted expected future cash flows.
Revenue Recognition, Deferred Revenue [Policy Text Block]	(k) Deferred Revenue Deferred revenue represents cash received prior to revenue recognition criteria being met for theater system sales or leases, film contracts, maintenance and extended warranty services, film related services and film distribution.
Income Tax, Policy [Policy Text Block]	(l) Income Taxes Income taxes are accounted for under the liability method whereby deferred income tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the accounting and tax bases of assets and liabilities. Deferred income tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which temporary differences are expected to be recovered or settled. The effect on deferred income tax assets and liabilities of a change in tax rates or laws is recognized in the consolidated statement of operations in the period in which the change is enacted. Investment tax credits are recognized as a reduction of income tax expense. The Company assesses realization of deferred income tax assets and, based on all available evidence, concludes whether it is more likely than not that the net deferred income tax assets will be realized. A valuation allowance is provided for the amount of deferred income tax assets not considered to be realizable. The Company is subject to ongoing tax exposures, examinations and assessments in various jurisdictions. Accordingly, the Company may incur additional tax expense based upon the outcomes of such matters. In addition, when applicable, the Company adjusts tax expense to reflect the Company's ongoing assessments of such matters which require judgment and can materially increase or decrease its effective rate as well as impact operating results. The Company provides for such exposures in accordance with the Income Taxes Topic of the FASB ASC.
Revenue Recognition, Multiple-deliverable Arrangements, Description [Policy Text Block]	Multiple Element Arrangements The Company's revenue arrangements with certain customers may involve multiple elements consisting of a theater system (projector, sound system, screen system and, if applicable, 3D glasses cleaning machine); services associated with the theater system including theater design support, supervision of installation, and projectionist training; a license to use of the IMAX brand; 3D glasses; maintenance and extended warranty services; and licensing of films. The Company evaluates all elements in an arrangement to determine what are considered deliverables for accounting purposes and which of the deliverables represent separate units of accounting based on the applicable accounting guidance in the Leases Topic of the FASB ASC; the Guarantees Topic of the FASB ASC; the Entertainment – Films Topic of FASB ASC; and the Revenue Recognition Topic of the FASB. If separate units of accounting are either required under the relevant accounting standards or determined to be applicable under the Revenue Recognition Topic, the total consideration received or receivable in the arrangement is allocated based on the applicable guidance in the above noted standards. Theater Systems The Company has identified the projection system, sound system, screen system and, if applicable, 3D glasses cleaning machine, theater design support, supervision of installation, projectionist training and the use of the IMAX brand to be a single deliverable and a single unit of accounting (the “System Deliverable”). When an arrangement does not include all the elements of a System Deliverable, the elements of the System Deliverable included in the arrangement are considered by the Company to be a single deliverable and a single unit of accounting. The Company is not responsible for the physical installation of the equipment in the customer's facility; however, the Company supervises the installation by the customer. The customer has the right to use the IMAX brand from the date the Company and the customer enter into an arrangement. The Company's System Deliverable arrangements involve either a lease or a sale of the theater system. Consideration for the System Deliverable, other than for those delivered pursuant to joint revenue sharing arrangements, consist of upfront or initial payments made before and after the final installation of the theater system equipment and ongoing payments throughout the term of the lease or over a period of time, as specified in the arrangement. The ongoing payments are the greater of an annual fixed minimum amount or a certain percentage of the theater box-office. Amounts received in excess of the annual fixed minimum amounts are considered contingent payments. The Company's arrangements are non-cancellable, unless the Company fails to perform its obligations. In the absence of a material default by the Company, there is no right to any remedy for the customer under the Company's arrangements. If a material default by the Company exists, the customer has the right to terminate the arrangement and seek a refund only if the customer provides notice to the Company of a material default and only if the Company does not cure the default within a specified period. For arrangements entered into or materially modified after January 1, 2011, consideration is allocated to each unit of accounting based on the unit's relative selling prices. The Company uses vender-specific objective evidence of selling price (VSOE) when the Company sells the deliverable separately and is the price actually charged by the Company for that deliverable. VSOE is established for the Company's System Deliverable, maintenance and extended warranty services and film license arrangements. The Company uses a best estimate of selling price (BESP) for units of accounting that do not have VSOE or third party evidence of selling price. The Company determines BESP for a deliverable by considering multiple factors including the Company's historical pricing practices, product class, market competition and geography. Sales Arrangements For arrangements qualifying as sales, the revenue allocated to the System Deliverable is recognized in accordance with the Revenue Recognition Topic of the FASB ASC, when all of the following conditions have been met: (i) the projector, sound system and screen system have been installed and are in full working condition, (ii) the 3D glasses cleaning machine, if applicable, has been delivered, (iii) projectionist training has been completed and (iv) the earlier of (a) receipt of written customer acceptance certifying the completion of installation and run-in testing of the equipment and the completion of projectionist training or (b) public opening of the theater, provided there is persuasive evidence of an arrangement, the price is fixed or determinable and collectibility is reasonably assured. The initial revenue recognized consists of the initial payments received and the present value of any future initial payments and fixed minimum ongoing payments that have been attributed to this unit of accounting. Contingent payments in excess of the fixed minimum ongoing payments are recognized when reported by theater operators, provided collectibility is reasonably assured. The Company has also agreed, on occasion, to sell equipment under lease or at the end of a lease term. Consideration agreed to for these lease buyouts is included in revenues from equipment and product sales, when persuasive evidence of an arrangement exists, the fees are fixed or determinable, collectibility is reasonably assured and title to the theater system passes from the Company to the customer.
Revenue Recognition Leases [Policy Text Block]	Lease Arrangements The Company uses the Leases Topic of FASB ASC to evaluate whether an arrangement is a lease within the scope of the accounting standard. Arrangements not within the scope of the accounting standard are accounted for either as a sales or services arrangement, as applicable. For lease arrangements, the Company determines the classification of the lease in accordance with the Lease Topic of FASB ASC. A lease arrangement that transfers substantially all of the benefits and risks incident to ownership of the equipment is classified as a sales-type lease based on the criteria established by the accounting standard; otherwise the lease is classified as an operating lease. Prior to commencement of the lease term for the equipment, the Company may modify certain payment terms or make concessions. If these circumstances occur, the Company reassesses the classification of the lease based on the modified terms and conditions. For sales-type leases, the revenue allocated to the System Deliverable is recognized when the lease term commences, which the Company deems to be when all of the following conditions have been met: (i) the projector, sound system and screen system have been installed and are in full working condition; (ii) the 3D glasses cleaning machine, if applicable, has been delivered; (iii) projectionist training has been completed; and (iv) the earlier of (a) receipt of the written customer acceptance certifying the completion of installation and run-in testing of the equipment and the completion of projectionist training or (b) public opening of the theater, provided collectibility is reasonably assured. The initial revenue recognized for sales-type leases consists of the initial payments received and the present value of future initial payments and fixed minimum ongoing payments computed at the interest rate implicit in the lease. Contingent payments in excess of the fixed minimum payments are recognized when reported by theater operators, provided collectibility is reasonably assured. For operating leases, initial payments and fixed minimum ongoing payments are recognized as revenue on a straight-line basis over the lease term. For operating leases, the lease term is considered to commence when all of the following conditions have been met: (i) the projector, sound system and screen system have been installed and in full working condition; (ii) the 3D glasses cleaning machine, if applicable, has been delivered; (iii) projectionist training has been completed; and (iv) the earlier of (a) receipt of written customer acceptance certifying the completion of installation and run-in testing of the equipment and the completion of projectionist training or (b) public opening of the theater. Contingent payments in excess of fixed minimum ongoing payments are recognized as revenue when reported by theater operators, provided collectibility is reasonably assured.
Revenue Recognition Finance Income, Policy [Policy Text Block]	Finance Income Finance income is recognized over the term of the sales-type lease or financed sales receivable, provided collectibility is reasonably assured. Finance income recognition ceases when the Company determines that the associated receivable is not collectible. Finance income is suspended when the Company identifies a theater that is delinquent, non-responsive or not negotiating in good faith with the Company. Once the collectability issues are resolved the Company will resume recognition of finance income.
Cost of Sales, Policy [Policy Text Block]	Cost of Equipment and Product Sales Theater systems and other equipment subject to sales-type leases and sales arrangements includes the cost of the equipment and costs related to project management, design, delivery and installation supervision services as applicable. The costs related to theater systems under sales and sales-type lease arrangements are relieved from inventory to costs and expenses applicable to revenues-equipment and product sales when revenue recognition criteria are met. In addition, the Company defers direct selling costs such as sales commissions and other amounts related to these contracts until the related revenue is recognized. These costs included in costs and expenses applicable to revenues-equipment and product sales, totaled $2.5 million in 2013 (2012 – $2.7 million, 2011 – $2.4 million). The cost of equipment and product sales prior to direct selling costs was $35.0 million in 2013 (2012 – $34.8 million, 2011 – $36.3 million). The Company may have warranty obligations at or after the time revenue is recognized which require replacement of certain parts that do not affect the functionality of the theater system or services. The costs for warranty obligations for known issues are accrued as charges to costs and expenses applicable to revenues-equipment and product sales at the time revenue is recognized based on the Company's past historical experience and cost estimates.
Cost of Rentals, Policy [Policy Text Block]	Cost of Rentals For theater systems and other equipment subject to an operating lease or placed in a theater operators' venue under a joint revenue sharing arrangement, the cost of equipment and those costs that result directly from and are essential to the arrangement, is included within property, plant and equipment. Depreciation and impairment losses, if any, are included in cost of rentals based on the accounting policy set out in note 2(g). Commissions are recognized as costs and expenses applicable to revenues-rentals in the month they are earned, which is typically the month of installation. These costs totaled $1.9 million in 2013 (2012 — $1.5 million, 2011 — $2.3 million). Direct advertising and marketing costs for each theater are charged to costs and expenses applicable to revenues-rentals as incurred. These costs totaled $1.7 million in 2013 (2012 — $1.9 million, 2011 — $3.2 million).
Revenue Recognition, Incentives [Policy Text Block]	The Company may offer certain incentives to customers to complete theater system transactions including payment concessions or free services and products such as film licenses or 3D glasses. Reductions in, and deferral of, payments are taken into account in determining the sales price either by a direct reduction in the sales price or a reduction of payments to be discounted in accordance with the Leases or Interests Topic of the FASB ASC. Free products and services are accounted for as separate units of accounting. Other consideration given by the Company to customers are accounted for in accordance with the Revenue Recognition Topic of the FASB ASC.
Maintenance And Extended Warranty Services, Policy [Policy Text Block]	Maintenance and Extended Warranty Services Maintenance and extended warranty services may be provided under a multiple element arrangement or as a separately priced contract. Revenues related to these services are deferred and recognized on a straight-line basis over the contract period and are recognized in Services revenues. Maintenance and extended warranty services includes maintenance of the customer's equipment and replacement parts. Under certain maintenance arrangements, maintenance services may include additional training services to the customer's technicians. All costs associated with this maintenance and extended warranty program are expensed as incurred. A loss on maintenance and extended warranty services is recognized if the expected cost of providing the services under the contracts exceeds the related deferred revenue.
Films Revenue Recognition, Policy [Policy Text Block]	Film Production and IMAX DMR Services In certain film arrangements, the Company produces a film financed by third parties whereby the third party retains the copyright and the Company obtains exclusive distribution rights. Under these arrangements, the Company is entitled to receive a fixed fee or to retain as a fee the excess of funding over cost of production (the “production fee”). The third parties receive a portion of the revenues received by the Company from distributing the film, which is charged to costs and expenses applicable to revenues-services. The production fees are deferred, and recognized as a reduction in the cost of the film based on the ratio of the Company's distribution revenues recognized in the current period to the ultimate distribution revenues expected from the film. Film exploitation costs, including advertising and marketing totaled $4.2 million in 2013 (2012 — $3.3 million, 2011 — $3.8 million) and are recorded in costs and expenses applicable to revenues-services as incurred. Revenue from film production services where the Company does not hold the associated distribution rights are recognized in Services revenues when performance of the contractual service is complete, provided there is persuasive evidence of an agreement, the fee is fixed or determinable and collectibility is reasonably assured. Revenues from digitally re-mastering (IMAX DMR) films where third parties own or hold the copyrights and the rights to distribute the film are derived in the form of processing fees and recoupments calculated as a percentage of box-office receipts generated from the re-mastered films. Processing fees are recognized as Services revenues when the performance of the related re-mastering service is completed provided there is persuasive evidence of an arrangement, the fee is fixed or determinable and collectibility is reasonably assured. Recoupments, calculated as a percentage of box-office receipts, are recognized as Services revenue when box-office receipts are reported by the third party that owns or holds the related film rights, provided collectibility is reasonably assured. Losses on film production and IMAX DMR services are recognized as costs and expenses applicable to revenues-services in the period when it is determined that the Company's estimate of total revenues to be realized by the Company will not exceed estimated total production costs to be expended on the film production and the cost of IMAX DMR services. Film Distribution Revenue from the licensing of films is recognized in Services revenues when persuasive evidence of a licensing arrangement exists, the film has been completed and delivered, the license period has begun, the fee is fixed or determinable and collectibility is reasonably assured. When license fees are based on a percentage of box-office receipts, revenue is recognized when box-office receipts are reported by exhibitors, provided collectibility is reasonably assured. Film exploitation costs, including advertising and marketing, totaled $0.4 million in 2013 (2012 — $1.5 million, 2011 — $1.9 million) and are recorded in costs and expenses applicable to revenues-services as incurred. Film Post-Production Services Revenues from post-production film services are recognized in Services revenues when performance of the contracted services is complete provided there is persuasive evidence of an arrangement, the fee is fixed or determinable and collectibility is reasonably assured.
Other Revenue, Policy [Policy Text Block]	Other The Company recognizes revenue in Services revenues from its owned and operated theaters resulting from box-office ticket and concession sales as tickets are sold, films are shown and upon the sale of various concessions. The sales are cash or credit card transactions with theatergoers based on fixed prices per seat or per concession item. In addition, the Company enters into commercial arrangements with third party theater owners resulting in the sharing of profits and losses which are recognized in Services revenues when reported by such theaters. The Company also provides management services to certain theaters and recognizes revenue over the term of such services. Revenues on camera rentals are recognized in Rental revenues over the rental period. Revenue from the sale of 3D glasses is recognized in Equipment and product sales revenue when the 3D glasses have been delivered to the customer. Other service revenues are recognized in Service revenues when the performance of contracted services is complete. Improvements and modifications to the theater system after installation are treated as separate revenue transactions, if and when the Company is requested to perform these services. Revenue is recognized for these services when the performance of the services has been completed, provided there is persuasive evidence of an arrangement, the fee is fixed or determinable and collectibility is reasonably assured.
Research and Development Expense, Policy [Policy Text Block]	(n) Research and Development Research and development costs are expensed as incurred and primarily include projector and sound parts, labor, consulting fees, allocation of overheads and other related materials which pertain to the Company's development of ongoing product and services. Research and development costs pertaining to fixed and intangible assets that have alternative future uses are capitalized and amortized under their related policies.
Foreign Currency Translations [Policy Text Block]	Foreign Currency Translation Monetary assets and liabilities of the Company's operations which are denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the end of the period. Non-monetary items are translated at historical exchange rates. Revenue and expense transactions are translated at exchange rates prevalent at the transaction date. In 2013, the Company determined that the functional currency of one of its wholly-owned subsidiaries had changed from the Company's reporting currency to the currency of the nation in which it is domiciled. As a result, in accordance with the FASB ASC 830 “Foreign Currency Matters”, the adjustment attributable to current-rate translation of non-monetary assets as of the date of the change was reported in other comprehensive income (“OCI”). The functional currency of its other wholly-owned subsidiaries continues to be the United States dollar. Such exchange gains and losses are included in the determination of earnings in the period in which they arise.
Derivatives, Methods of Accounting, Hedging Derivatives [Policy Text Block]	Foreign currency derivatives are recognized and measured in the balance sheet at fair value. Changes in the fair value (gains or losses) are recognized in the consolidated statement of operations except for derivatives designated and qualifying as foreign currency hedging instruments. For foreign currency hedging instruments, the effective portion of the gain or loss in a hedge of a forecasted transaction is reported in other comprehensive income and reclassified to the consolidated statement of operations when the forecasted transaction occurs. Any ineffective portion is recognized immediately in the consolidated statement of operations.
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	(p) Stock-Based Compensation The Company's stock-based compensation generally includes stock options, restricted share units (“RSUs”) and stock appreciation rights (“SARs”). Stock-based compensation is recognized in accordance with the FASB ASC Topic 505, “Equity” and Topic 718, “Compensation-Stock Compensation.” The Company estimates the fair value of stock option and SAR awards on the date of grant using fair value measurement techniques such as an option-pricing model. The fair value of RSU awards is equal to the closing price of the Company's common stock on the date of grant. The value of the portion of the employee award that is ultimately expected to vest is recognized as expense over the requisite service periods in the Company's consolidated statement of operations. The Company utilizes a lattice-binomial option-pricing model (“Binomial Model”) to determine the fair value of stock option and SAR awards. The fair value determined by the Binomial Model is affected by the Company's stock price as well as assumptions regarding a number of highly complex and subjective variables. These variables include, but are not limited to, the Company's expected stock price volatility over the term of the awards, and actual and projected employee stock option exercise behaviors. The Binomial Model also considers the expected exercise multiple which is the multiple of exercise price to grant price at which exercises are expected to occur on average. Option-pricing models were developed for use in estimating the value of traded options that have no vesting or hedging restrictions and are fully transferable. Because the Company's employee stock options have certain characteristics that are significantly different from traded options, and because changes in the subjective assumptions can materially affect the estimated value, in management's opinion, the Binomial Model best provides a fair measure of the fair value of the Company's employee stock options. See note 14(c) for the assumptions used to determine the fair value of stock-based payment awards. Stock-based compensation expense includes compensation cost for employee stock-based payment awards granted and all modified, repurchased or cancelled employee awards. In addition, compensation expense includes the compensation cost, based on the grant-date fair value calculated for pro forma disclosures under ASC 718-10-55, for the portion of awards for which required service had not been rendered that were outstanding. Compensation expense for these employee awards is recognized using the straight-line single-option method. As stock-based compensation expense recognized is based on awards ultimately expected to vest, it has been adjusted for estimated forfeitures. The Codification requires forfeitures to be estimated at the time of grant and revised, if subsequent information indicates that the actual forfeitures are likely to be different from previous estimates. The Company utilizes the market yield on U.S. treasury securities (also known as nominal rate) over the contractual term of the instrument being issued. Stock Options As the Company stratifies its employees into homogeneous groups in order to calculate fair value under the Binomial Model, ranges of assumptions used are presented for expected option life and annual termination probability. The Company uses historical data to estimate option exercise and employee termination within the valuation model; various groups of employees that have similar historical exercise behavior are considered separately for valuation purposes. The expected volatility rate is estimated based on a blended volatility method which takes into consideration the Company's historical share price volatility, the Company's implied volatility which is implied by the observed current market prices of the Company's traded options and the Company's peer group volatility. The Company utilizes an expected term method to determine expected option life based on such data as vesting periods of awards, historical data that includes past exercise and post-vesting cancellations and stock price history. The Company's policy is to issue new shares from treasury to satisfy stock options which are exercised. Restricted Share Units The Company's RSUs have been classified as equity in accordance with Topic 505. The fair value of RSU awards is equal to the closing price of the Company's common stock on the date of grant. Stock Appreciation Rights The Company's SARs have been classified as liabilities in accordance with Topic 505. The Company utilizes the Binomial Model to determine the value of these instruments settleable in cash. Awards to Non-Employees Stock-based awards for services provided by non-employees are accounted for based on the fair value of the services received or the stock-based award, whichever is more reliably determinable. If the fair value of the stock-based award is used, the fair value is measured at the date of the award and remeasured until the earlier of the date that the Company has a performance commitment from the non-employees, the date performance is completed, or the date the awards vest.
Pension and Other Postretirement Plans, Policy [Policy Text Block]	(q) Pension Plans and Postretirement Benefits The Company has a defined benefit pension plan, the Supplemental Executive Retirement Plan (the “SERP”). As the Company's SERP is unfunded, as at December 31, 2013, a liability is recognized for the projected benefit obligation. Assumptions used in computing the defined benefit obligations are reviewed annually by management in consultation with its actuaries and adjusted for current conditions. Actuarial gains or losses and prior service costs or credits that arise during the period but are not recognized as components of net periodic benefits cost are recognized as a component of other comprehensive income. Amounts recognized in accumulated other comprehensive income including unrecognized actuarial gains or losses and prior service costs are adjusted as they are subsequently recognized in the consolidated statement of operations as components of net periodic benefit cost. Prior service costs resulting from the pension plan inception or amendments are amortized over the expected future service life of the employees, cumulative actuarial gains and losses in excess of 10% of the projected benefit obligation are amortized over the expected average remaining service life of the employees, and current service costs are expensed when earned. The remaining weighted average future service life of the employee used in computing the defined benefit obligation for the year ended December 31, 2013 was 3.0 years. For defined contribution pension plans, required contributions by the Company are recorded as an expense. A liability is recognized for the unfunded accumulated benefit obligation of the postretirement benefits plan. Assumptions used in computing the accumulated benefit obligation are reviewed by management in consultation with its actuaries and adjusted for current conditions. Current service cost is recognized as incurred and actuarial gains and losses are recognized as a component of other comprehensive income (loss). Amounts recognized in accumulated other comprehensive income (loss) including unrecognized actuarial gains or losses are adjusted as they are subsequently recognized in the consolidated statement of operations as components of net periodic benefit cost.
Guarantees, Indemnifications and Warranties Policies [Policy Text Block]	(r) Guarantees The FASB ASC Guarantees Topic requires a guarantor to recognize, at the inception of a guarantee, a liability for the fair value of certain guarantees. Disclosures as required under the accounting guidance have been included in note 13(i).
New Accounting Pronouncements Policy [Policy Text Block]	Adoption of New Accounting Policies In January 2013, the FASB issued ASU No. 2013-01, “Balance Sheet (Topic 210): Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities” (“ASU 2013-01”). The purpose of the amendment is to address implementation issues about the scope of FASB issued ASU No. 2011-11 “Balance Sheet (Topic 210) - Disclosures about Offsetting Assets and Liabilities” “(ASU 2011-11”). ASU 2011-11 and ASU 2013-01 were issued in an effort to provide greater comparability within disclosures between entities reporting in U.S. GAAP and International Financial Reporting Standards (“IFRS”) that have offsetting (netting) assets and liabilities. Entities will be required to disclose both gross and net information about both instruments and transactions eligible for offset in the statement of financial position and instruments and transactions subject to an agreement similar to a master netting arrangement. An entity is required to apply the amendments in ASU 2013-01 for annual reporting periods beginning on or after January 1, 2013 and interim periods within those annual periods. It is to be applied retrospectively for all comparative periods presented. The Company adopted the amended standard on January 1, 2013. The adoption of the amended standard did not have a material impact on the Company's consolidated financial statements. In February 2013, the FASB issued ASU No. 2013-02, “Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income” (“ASU 2013-02”). The amendments in ASU 2013-02 require an entity to report the effect of significant reclassifications out of accumulated other comprehensive income on the respective line items in net income if the amount being reclassified is required under U.S. GAAP to be reclassified in its entirety to net income. For other amounts that are not required under U.S. GAAP to be reclassified in their entirety to net income in the same reporting period, an entity is required to cross-reference other disclosures required under U.S. GAAP that provide additional detail about those amounts. For public entities, the amendments are effective prospectively for reporting periods beginning after December 15, 2012. The Company adopted the amended standard on January 1, 2013. The adoption of the amended standard did not have a material impact on the Company's consolidated financial statements. In July 2013, the FASB issued ASU No. 2013-10, “Derivative and Hedging (Topic 815): Inclusion of the Fed Funds Effective Swap Rate (or Overnight Index Swap Rate) as a Benchmark Interest Rate for Hedge Accounting Purposes (a consensus of the FASB Emerging Issues Task Force)” (“ASU 2013-10”). The amendments in ASU 2013-10 are to permit the use of the Fed Funds Effective Swap Rate (OIS) as a U.S. benchmark interest rate for hedge accounting purposes, in addition to U.S. government (UST) and London Interbank Offered Rate (LIBOR). The amendment also removes the restriction of using different benchmark rates for similar hedges. For public entities, the amendments are effective prospectively for qualifying new or redesignated hedging relationships entered into on or after July 17, 2013. The Company adopted the amended standard on July 17, 2013. The adoption of the amended standard did not have a material impact on the Company's consolidated financial statements.
Description of New Accounting Pronouncements Not yet Adopted [Text Block]	Recently Issued FASB Accounting Standard Codification Updates In February 2013, the FASB issued ASU No. 2013-04, “Liabilities (Topic 405): Obligations Resulting from Joint and Several Liability Arrangements for Which the Total Amount of the Obligation Is Fixed at the Reporting Date” (“ASU 2013-04”). The purpose of ASU 2013-04 is to provide guidance for the recognition, measurement, and disclosure of obligations resulting from joint and several liability arrangements for which the total amount of the obligation within the scope of this guidance is fixed at the reporting date, except for obligations addressed within existing guidance in U.S. GAAP. ASU 2013-04 requires an entity to measure obligations resulting from joint and several liability arrangements for which the total amount of the obligation within the scope of this guidance is fixed at the reporting date, as the sum of the amount the reporting entity agreed to pay on the basis of its arrangement among its co-obligors and any additional amount the reporting entity expects to pay on behalf of its co-obligors, as well as the nature and amount of the obligation as well as other information about those obligations. For public entities, the amendments are effective for fiscal years and interim reporting periods beginning after December 15, 2013. Early adoption by public entities is permitted. The Company adopted the amended standard on January 1, 2014. The adoption of the amended standard is not expected to have a material impact on the Company's condensed consolidated financial statements for the period ending March 31, 2014. In March 2013, the FASB issued ASU No. 2013-05, “Foreign Currency Matters (Topic 830): Parent's Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity” (“ASU 2013-05”). The purpose of ASU 2013-05 is to resolve the diversity in practice in relation to the treatment of the release of cumulative translation adjustments (“CTA”) upon sale (in full or part) of a foreign investment. It applies to the release of the CTA into net income when a parent either sells a part of all of its investment in a foreign entity or no longer holds a controlling financial interest in a subsidiary or group of assets that is a nonprofit activity or a business within a foreign entity. For public entities, the amendments are effective for fiscal years and interim reporting periods beginning after December 15, 2013. Early adoption by public entities is permitted. The Company adopted the amended standard on January 1, 2014. The adoption of the amended standard is not expected to have a material impact on the Company's condensed consolidated financial statements for the period ending March 31, 2014. In April 2013, the FASB issued ASU No. 2013-07, “Presentation of Financial Statements (Topic 205): Liquidation Basis of Accounting” (“ASU 2013-07”). The amendments of ASU 2013-07 require an entity to prepare its financial statements using the liquidation basis of accounting when liquidation is imminent and to present relevant information about an entity's expected resources in liquidation by measuring and presenting assets at the amount of the expected cash proceeds from liquidation. The amendments are effective for entities that determine liquidation is imminent during annual reporting periods beginning after December 15, 2013 and interim periods therein. Standards should be applied prospectively from the day liquidation becomes imminent. Early adoption is permitted. The Company adopted the amended standard on January 1, 2014. The adoption of the amended standard is not expected to have a material impact on the Company's condensed consolidated financial statements for the period ending March 31, 2014. In July 2013, the FASB issued ASU No. 2013-11, “Income Taxes (Topic 740): Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists (a consensus of the FASB Emerging Issues Task Force)” (“ASU 2013-11”). The amendments of ASU 2013-11 provide entities with guidance of how to present a provision for uncertain tax positions in the financial statements when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists. For public entities, the amendments are effective for fiscal years and interim reporting periods beginning after December 15, 2013. The Company adopted the amended standard on January 1, 2014. The adoption of the amended standard is not expected to have a material impact on the Company's condensed consolidated financial statements for the period ending March 31, 2014. In December 2013, the FASB issued ASU No. 2013-12, “Definition of a Public Business Entity” (“ASU 2013-12”). The amendments of ASU 2013-12 provide entities with a single definition of a Public Business Entity for use in future financial accounting and reporting guidance in 2014 and onwards. The Company adopted the amended standard on January 1, 2014. The adoption of the amended standard is not expected to have a material impact on the Company's condensed consolidated financial statements for the period ending March 31, 2014.

Financing Receivables (Tables)

12 Months Ended

Dec. 31, 2013

Financing Receivables [Abstract]

Financing receivables, consisting of net investment in sales-type leases and receivables from financed sales

	As at December 31,
	2013		2012
Gross minimum lease payments receivable	$	17,475	$	18,880
Unearned finance income		(3,052)		(4,705)
Minimum lease payments receivable		14,423		14,175
Accumulated allowance for uncollectible amounts		(806)		(1,130)
Net investment in leases		13,617		13,045
Gross financed sales receivables		129,398		114,492
Unearned finance income		(35,669)		(33,278)
Financed sales receivables		93,729		81,214
Accumulated allowance for uncollectible amounts		(236)		(66)
Net financed sales receivables		93,493		81,148
Total financing receivables	$	107,110	$	94,193

Net financed sales receivables due within one year	$	17,335	$	10,482
Net financed sales receivables due after one year	$	76,158	$	70,666

Contingent fees, reported in revenue from customers under various arrangements

	Years Ended December 31,
	2013		2012		2011
Sales	$	2,493	$	1,797	$	976
Sales-type leases		184		308		517
Operating leases		1,009		930		1,232
Subtotal - sales, sales-type leases and operating leases		3,686		3,035		2,725
Joint revenue sharing arrangements		64,130		57,526		30,764
	$	67,816	$	60,561	$	33,489

Schedule of Operating Leases and Sales Type Leases Minimum Payments [Table Text Block]

	Operating Leases		Sales-Type Leases
2014	$	2,075	$	3,000
2015		1,637		2,215
2016		1,180		2,011
2017		1,121		1,700
2018		1,442		1,600
Thereafter		4,560		5,448
Total	$	12,015	$	15,974

Inventories (Tables)

12 Months Ended

Dec. 31, 2013

Inventories [Abstract]

Inventories

	As at December 31,
	2013		2012
Raw materials	$	4,321	$	5,424
Work-in-process		500		338
Finished goods		5,004		10,032
	$	9,825	$	15,794

Film Assets (Table)

12 Months Ended

Dec. 31, 2013

Film Costs [Abstract]

Film Assets

		As at December 31,
		2013		2012
Completed and released films, net of accumulated amortization of		$	5,583	$	2,959
	$84,363 (2012 — $67,363)
Films in production			750		380
Films in development			743		398
		$	7,076	$	3,737

Property, Plant and Equipment (Tables)

12 Months Ended

Dec. 31, 2013

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment

		As at December 31, 2013
				Accumulated		Net Book
		Cost		Depreciation		Value
Equipment leased or held for use
	Theater system components^(1)(2)(3)(4)	$	158,192	$	51,537	$	106,655
	Camera equipment⁽⁷⁾		4,591		2,736		1,855
			162,783		54,273		108,510
Assets under construction⁽⁵⁾			8,055		-		8,055
Other property, plant and equipment
	Land		1,593		-		1,593
	Buildings		15,832		10,410		5,422
	Office and production equipment⁽⁶⁾		27,190		18,707		8,483
	Leasehold improvements		9,884		9,100		784
			54,499		38,217		16,282
		$	225,337	$	92,490	$	132,847

		As at December 31, 2012
				Accumulated		Net Book
		Cost		Depreciation		Value
Equipment leased or held for use
	Theater system components^(1)(2)(3)	$	131,240	$	39,140	$	92,100
	Camera equipment⁽⁷⁾		4,668		4,306		362
			135,908		43,446		92,462
Assets under construction⁽⁵⁾			6,910		-		6,910
Other property, plant and equipment
	Land		1,593		-		1,593
	Buildings		15,242		9,864		5,378
	Office and production equipment⁽⁶⁾		25,777		19,779		5,998
	Leasehold improvements		9,734		8,465		1,269
			52,346		38,108		14,238
		$	195,164	$	81,554	$	113,610

Other Assets (Table)

12 Months Ended

Dec. 31, 2013

Table Text Block Supplement [Abstract]

Schedule of Other Assets [Table Text Block]

	As at December 31,
	2013		2012
Insurance recoverable (note 13)	$	11,094	$	11,474
Lease incentives provided to theaters		5,172		4,554
Investment in new business ventures		5,380		1,350
Commissions and other deferred selling expenses		2,586		2,645
Deferred charges on debt financing		2,218		569
Equity-accounted investments		404		3,074
Foreign currency derivatives		-		297
Other		180		-
	$	27,034	$	23,963

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Table Text Block Supplement [Abstract]

Schedule of income (Loss) from continuing operations before income taxes by tax jurisdiction [Table Text Block]

	Years Ended December 31,
	2013		2012		2011


Canada	$	51,593	$	55,477	$	23,023
United States		678		3,148		9,510
China		12,012		(476)		(5,722)
Other		(473)		141		388
	$	63,810	$	58,290	$	27,199

Schedule of Components of (Provision) Recovery for Income Taxes Related to Income from Continuing Operations [Table Text Block]

		Years Ended December 31,
		2013		2012		2011

Current:
	Canada	$	(1,068)	$	(370)	$	(1,174)
	United States		(144)		15		(125)
	China		(2,317)		-		-
	Other		(201)		-		-
			(3,730)		(355)		(1,299)
Deferred:⁽¹⁾
	Canada		(13,198)		(14,441)		(8,586)
	United States		214		(420)		(838)
	China		(252)		137		1,430
	Other		337		-		-
			(12,899)		(14,724)		(7,994)
		$	(16,629)	$	(15,079)	$	(9,293)

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

		Years Ended December 31,
		2013		2012		2011


Income tax provision at combined statutory rates		$	(16,914)	$	(15,447)	$	(7,684)
Adjustments resulting from:
	Non-deductible stock based compensation		(2,603)		(3,166)		(2,752)
	Other non-deductible/non-includable items		(341)		12		(246)
	Decrease in valuation allowance relating to current year temporary differences		341		43		1,506
	Withholding and other taxes		(891)		(1,095)		(895)
	Changes to tax reserves		84		833		99
	U.S. federal and state taxes		(144)		45		(345)
	Income tax at different rates in foreign and other provincial jurisdictions		918		(56)		(916)
	Impact of changes in future enacted tax rates on current year temporary differences		-		-		(521)
	Carryforward of investment and other tax credits (non-refundable)		1,932		2,463		1,526
	Effect of changes in legislation relating to enacted tax rate increases		-		494		-
	Changes to deferred tax assets and liabilities resulting from audit and other tax return adjustments		11		483		226
	Tax effect of loss from equity-accounted investments		1,040		463		642
	Other		(62)		(151)		67
Provision for income taxes, as reported		$	(16,629)	$	(15,079)	$	(9,293)

Schedule of Components of Net Deferred Income Tax Assets [Table Text Block]

	As at December 31,
	2013		2012


Net operating loss carryforwards	$	15,377	$	15,475
Investment tax credit and other tax credit carryforwards		6,615		6,101
Write-downs of other assets		-		690
Excess tax over accounting basis in property, plant and equipment and inventories		(852)		14,020
Accrued pension liability		5,287		6,615
Other accrued reserves		4,138		2,340
Total deferred income tax assets		30,565		45,241
Income recognition on net investment in leases		(1,552)		(2,667)
		29,013		42,574
Valuation allowance		(4,754)		(6,113)
Net deferred income tax asset	$	24,259	$	36,461

Schedule of Tax Credit and Net Operating Loss Carryforwards [Table Text Block]

	Investment Tax Credits and Other Tax Credit Carryforwards		Net Operating Loss Carryforwards
2014	$	-	$	11
2015		-		20
2016		-		-
2017		-		-
2018		-		-
Thereafter		8,276		49,381
	$	8,276	$	49,412

Schedule of Income Tax Contingencies [Table Text Block]


(In thousands of U.S. Dollars)	2013		2012		2011
Balance at beginning of the year	$	2,286	$	3,119	$	3,219
Additions based on tax positions related to the current year		210		392		404
Additions for tax positions of prior years		-		-		16
Reductions for tax positions of prior years		-		(77)		-
Settlements		-		(38)		-
Reductions resulting from lapse of applicable statute of limitations and administrative practices		(294)		(1,110)		(520)
Balance at the end of the year	$	2,202	$	2,286	$	3,119

Income Tax Effect on Comprehensive Income

	2013		2012		2011


Amortization of actuarial loss on defined benefit plan	$	(114)	$	(91)	$	(53)
Unrecognized actuarial gain or loss on defined benefit plan		(588)		285		145
Gain on curtailment of postretirement benefit plan		(100)		-		-
Unrecognized actuarial gain or loss on postretirement benefit plans		43		33		58
Other-than-temporary impairment of available-for-sale investment		-		(19)		-
Change in market value of available-for-sale investment		45		(42)		61
Unrealized change in cash flow hedging instruments		264		(185)		45
Realized change in cash flow hedging instruments upon settlement		(80)		62		190
Foreign currency translation adjustments		26		-		-
	$	(504)	$	43	$	446

Other Intangibles (Tables)

12 Months Ended

Dec. 31, 2013

Other Intangible Assets [Abstract]

Other Intangible Assets

	As at December 31, 2013
			Accumulated		Net Book
	Cost		Amortization		Value
Patents and trademarks	$	8,774	$	5,741	$	3,033
Licenses and intellectual property		19,950		3,260		16,690
Other		8,843		821		8,022
	$	37,567	$	9,822	$	27,745

	As at December 31, 2012
			Accumulated		Net Book
	Cost		Amortization		Value
Patents and trademarks	$	8,499	$	5,670	$	2,829
Licenses and intellectual property		19,790		1,730		18,060
Other		7,022		-		7,022
	$	35,311	$	7,400	$	27,911


2014	$	2,854
2015		2,814
2016		2,624
2017		2,624
2018		2,624

Credit Facility (Tables)

12 Months Ended

Dec. 31, 2013

Credit Facility [Abstract]

Bank indebtedness

	As at December 31,
	2013		2012
Revolving Term Loan	$	-	$	11,000

Commitments (Tables)

12 Months Ended

Dec. 31, 2013

Commitments, Contingencies and Guarantees [Abstract]

Total minimum annual rental payments under lease

	Operating Leases		Capital Leases
2014	$	6,454	$	2
2015		1,537		-
2016		695		-
2017		533		-
2018		533		-
Thereafter		314		-
	$	10,066	$	2

Contingencies and Guarantees (Tables)

12 Months Ended

Dec. 31, 2013

Commitments, Contingencies and Guarantees [Abstract]

Accrual for product warranties

	As at December 31,
	2013		2012
Balance at the beginning of the year	$	32	$	94
Warranty redemptions		(77)		(66)
Warranties issued		52		53
Revisions		-		(49)
Balance at the end of the year	$	7	$	32

Capital Stock (Tables)

12 Months Ended

Dec. 31, 2013

Capital Stock [Abstract]

Weighted average fair value of common share granted to employees

	2013	2012	2011

Average risk-free interest rate	1.63%	1.36%	2.61%
Expected option life (in years)	4.51 - 4.63	2.89 - 6.26	1.78 - 6.60
Expected volatility	40%	50%	50%
Annual termination probability	0% - 8.52%	0% - 8.76%	0% - 8.76%
Dividend yield	0%	0%	0%

Options to Non-Employees

		Years Ended December 31
	2013		2012	2011

Average risk-free interest rate		1.64%	1.28%	2.38%
Contractual option life		7 years	7 years	6 years
Average expected volatility		40%	50%	50%
Dividend yield		0%	0%	0%

Option activity under the Stock Option Plan

					Weighted Average Exercise
	Number of Shares				Price Per Share
	2013	2012	2011	2013		2012		2011

Options outstanding, beginning of year	7,441,068	7,200,721	6,743,272	$	18.48	$	14.60	$	10.79
Granted	375,650	1,833,485	1,547,342		25.29		24.59		28.11
Exercised	(1,316,347)	(1,429,685)	(907,167)		6.81		6.24		8.67
Forfeited	(228,190)	(154,958)	(182,726)		24.55		23.03		18.00
Expired	-	-	-		-		-		-
Cancelled	(9,060)	(8,495)	-		30.90		22.07		-
Options outstanding, end of period	6,263,121	7,441,068	7,200,721		21.11		18.48		14.60
Options exercisable, end of period	3,578,006	3,480,160	3,467,242		18.56		14.50		9.51

Movement in Restricted Stock Units

		Weighted Average Grant Date Fair Value
	Number of Awards	Per Share

RSUs outstanding, beginning of year	-	$	-
Granted	322,561		26.16
Vested	(46,360)		26.23
Forfeited	(12,061)		26.28
RSUs outstanding, end of period	264,140		26.14

Fair value measurement of stock appreciation rights

	As at December 31,
	2013	2012

Average risk-free interest rate	n/a	0.72%
Expected option life (in years)	n/a	2.17
Expected volatility	n/a	50%
Annual termination probability	n/a	8.52%
Dividend yield	n/a	0%

Basic and diluted per-share computations


		Years Ended December 31,
		2013		2012		2011

Net income from continuing operations applicable to common shareholders		$	44,424	$	41,849	$	16,115
Weighted average number of common shares (000's):
Issued and outstanding, beginning of period			66,482		65,053		64,146
Weighted average number of shares issued during the period			669		801		358
Weighted average number of shares used in computing basic earnings per
	Share		67,151		65,854		64,504
Assumed exercise of stock options and RSUs, net of shares assumed			1,810		2,079		3,355
Weighted average number of shares used in computing diluted earnings per
	Share		68,961		67,933		67,859

Receivable Provisions Net of Recoveries (Tables)

12 Months Ended

Dec. 31, 2013

Receivable Provisions, Net of Recoveries [Abstract]

Receivable Provisions, Net of Recoveries

	Years Ended December 31,
	2013		2012		2011
Accounts receivable provisions, net of recoveries	$	(35)	$	606	$	333
Financing receivable provisions, net of recoveries		480		(82)		1,237
Receivable provisions, net of recoveries	$	445	$	524	$	1,570

Asset Impairment (Tables)

12 Months Ended

Dec. 31, 2013

Asset Impairment Charges [Abstract]

Asset Impairment Charges [Table Text Block]

17. Asset Impairments

	Years Ended December 31,
	2013		2012		2011⁽¹⁾

Property, plant and equipment	$	-	$	-	$	20
Total	$	-	$	-	$	20

Consolidated Statements of Cash Flows Supplemental Information (Tables)

12 Months Ended

Dec. 31, 2013

Consolidated Statements of Cash Flows Supplemental Information [Abstract]

Changes in other non-cash operating assets and liabilities

		Years Ended December 31,
			2013		2012		2011
Decrease (increase) in:
	Accounts receivable	$	(31,032)	$	4,110	$	(7,486)
	Financing receivables		(13,397)		(7,349)		(14,623)
	Inventories		1,884		(422)		(1,264)
	Prepaid expenses		231		(706)		(294)
	Commissions and other deferred selling expenses		59		322		382
	Insurance recoveries		380		444		978
	Other assets		(341)		(752)		(2,357)
Increase (decrease) in:
	Accounts payable		7,238		(8,139)		5,592
	Accrued and other liabilities⁽¹⁾		(1,289)		(2,266)		(31,013)
	Deferred revenue		2,512		(504)		706
		$	(33,755)	$	(15,262)	$	(49,379)

Cash payments

	(b) Cash payments made on account of:
		Years Ended December 31,
			2013		2012		2011
Income taxes		$	1,056	$	1,283	$	3,349
Interest		$	315	$	1,374	$	1,260

Summary of depreciation and amortization

	(c) Depreciation and amortization are comprised of the following:

		Years Ended December 31,
			2013		2012		2011
Film assets⁽¹⁾		$	17,000	$	15,515	$	12,934
Property, plant and equipment
	Joint revenue sharing arrangements		11,519		10,125		7,098
	Other property, plant and equipment		4,720		4,440		3,992
Other intangible assets			2,854		2,006		465
Other assets			592		532		286
Deferred financing costs			487		170		388
		$	37,172	$	32,788	$	25,163

Write downs, net of recoveries

	(d) Write-downs, net of recoveries, are comprised of the following:

		Years Ended December 31,
			2013		2012		2011
Asset impairments
	Property, plant and equipment⁽¹⁾	$	-	$	-	$	20
Other charges (recoveries)
	Accounts receivables		(35)		606		333
	Financing receivables		480		(82)		1,237
	Inventories⁽²⁾		444		898		-
	Impairment of available-for-sale investment		-		150		-
	Property, plant and equipment⁽³⁾		384		18		356
	Other intangible assets		63		11		-
	Other assets		-		6		-
		$	1,336	$	1,607	$	1,946


Inventory charges
	Recorded in costs and expenses applicable to revenues - product & equipment sales	$	274	$	795	$	-
	Recorded in costs and expenses applicable to revenues - services		170		103		-
		$	444	$	898	$	-

Segment Information (Tables)

12 Months Ended

Dec. 31, 2013

Segmented Information [Abstract]

Revenue and Total Assets by Segment

	(a) Operating Segments

		Years Ended December 31,
			2013		2012		2011
Revenue⁽¹⁾
IMAX theater systems
	IMAX systems	$	80,189	$	83,405	$	93,200
	Theater system maintenance		31,978		28,629		24,840
	Joint revenue sharing arrangements		64,130		57,526		30,764
			176,297		169,560		148,804

Films
	Production and IMAX DMR		83,496		78,050		50,592
	Distribution		7,770		14,222		16,074
	Post-production		9,192		7,904		8,235
			100,458		100,176		74,901

Other			11,182		13,019		11,393

Total		$	287,937	$	282,755	$	235,098

Gross margins
IMAX theater systems
	IMAX systems⁽²⁾⁽⁴⁾	$	49,040	$	50,245	$	56,929
	Theater system maintenance⁽²⁾		12,096		10,970		9,437
	Joint revenue sharing arrangements⁽³⁾⁽⁴⁾		44,565		37,308		17,605
			105,701		98,523		83,971

Films
	Production and IMAX DMR⁽⁴⁾		56,088		49,355		23,574
	Distribution⁽⁴⁾		1,371		2,356		3,025
	Post-production		1,341		1,954		2,985
			58,800		53,665		29,584

Other			102		1,057		510

Total		$	164,603	$	153,245	$	114,065

		As at December 31,
			2013		2012
Assets
IMAX systems⁽⁵⁾		$	170,719	$	153,201
Theater systems maintenance⁽⁵⁾			16,619		14,632
Joint revenue sharing arrangements⁽⁵⁾			153,399		125,602
Films
	Production and IMAX DMR		22,315		17,653
	Distribution		8,675		6,790
	Post-production		5,351		3,694
Other			7,645		3,142
Corporate and other non-segment specific assets			96,422		97,158
Total		$	481,145	$	421,872

Depreciation and Amortization by Segment [Text Block]

		Years Ended December 31,
		2013		2012		2011
Depreciation and amortization
IMAX systems		$	3,287	$	2,946	$	1,770
Theater systems maintenance			141		212		184
Joint revenue sharing arrangements			13,535		11,836		7,939
Films
	Production and IMAX DMR		16,298		14,471		12,843
	Distribution		1,048		1,631		980
	Post-production		424		608		590
Other			347		172		156
Corporate and other non-segment specific assets			2,092		912		701
Total		$	37,172	$	32,788	$	25,163

Asset Impairments and Write-downs, Net of Recoveries, by Segment [Text Block]

			Years Ended December 31,
			2013		2012		2011
Asset impairments and write-downs, net of recoveries
IMAX systems		$	1,109	$	1,480	$	1,915
Theater systems maintenance			188		103		-
Joint revenue sharing arrangements			39		24		12
Films
	Production and IMAX DMR		-		-		-
Other			-		-		19
Total		$	1,336	$	1,607	$	1,946

Purchase of property, plant and equipment, by Segment [Text Block]

		Years Ended December 31,
		2013		2012		2011
Purchase of property, plant and equipment
IMAX systems		$	6,181	$	2,958	$	1,076
Theater system maintenance			130		36		10
Joint revenue sharing arrangements			22,775		23,257		33,290
Films
	Production and IMAX DMR		408		1,175		1,150
	Distribution		-		178		49
	Post-production		2,185		-		638
Other			2,036		-		719
Corporate and other non-segment specific assets			2,076		1,708		1,886
Total		$	35,791	$	29,312	$	38,818

Geographical Information, Revenues and Property, plant and equipment

	Years Ended December 31,
	2013		2012		2011
Revenue
United States	$	125,166	$	126,547	$	108,666
Canada		11,049		19,109		21,232
Greater China		56,480		44,922		33,265
Western Europe		26,000		26,309		18,895
Asia (excluding Greater China)		30,451		28,899		22,186
Russia & the CIS		19,600		20,130		16,157
Latin America		13,017		9,419		6,051
Rest of the World		6,174		7,420		8,646
Total	$	287,937	$	282,755	$	235,098

	As at December 31,
	2013		2012
Property, plant and equipment
United States	$	60,285	$	55,658
Canada		23,687		21,779
Greater China		32,958		24,764
Asia (excluding Greater China)		9,200		7,134
Western Europe		6,012		3,556
Rest of the World		705		719
Total	$	132,847	$	113,610

Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2013

Financial Instruments [Abstract]

Fair Value of Financial Instruments

		As at December 31, 2013				As at December 31, 2012
		Carrying		Estimated		Carrying		Estimated
		Amount		Fair Value		Amount		Fair Value
Net financed sales receivable	$	93,493	$	92,043	$	81,148	$	78,933
Net investment in sales-type leases	$	13,617	$	13,214	$	13,045	$	13,513
Available-for-sale investment	$	1,000	$	1,000	$	1,350	$	1,350
Foreign exchange contracts — designated forwards	$	(421)	$	(421)	$	297	$	297
Foreign exchange contracts — non-designated forwards	$	-	$	-	$	-	$	-
Borrowings under the Prior Credit Facility	$	-	$	-	$	(11,000)	$	(11,000)

Summary of changes in the fair value


			Available For Sale Investments
			2013		2012

Beginning balance, January 1,			$	1,350	$	1,012
	Transfers into/out of Level 3			-		-
	Total gains or losses (realized/unrealized)
		Included in earnings		-		-
		Included in other comprehensive income		(350)		338
	Purchases, issuances, sales and settlements			-		-
Ending balance, December 31,			$	1,000	$	1,350

The amount of total gains or losses for the period included in earnings attributable to the
	change in unrealized gains or losses relating to assets still held at the reporting date		$	-	$	(150)

Recorded Investment in Financing Receivables

	As at December 31, 2013						As at December 31, 2012
	Minimum		Financed				Minimum		Financed
	Lease		Sales				Lease		Sales
	Payments		Receivables		Total		Payments		Receivables		Total

In good standing	$	12,318	$	89,017	$	101,335	$	11,508	$	69,310	$	80,818
Credit Watch		420		3,895		4,315		-		10,930		10,930
Pre-approved transactions		288		-		288		467		293		760
Transactions suspended		1,397		817		2,214		2,200		681		2,881
	$	14,423	$	93,729	$	108,152	$	14,175	$	81,214	$	95,389

Investment In Financing Receivables On Nonaccrual Status

		As at December 31, 2013				As at December 31, 2012
		Recorded		Related		Recorded		Related
		Investment		Allowance		Investment		Allowance

Net investment in leases		$	1,684	$	(606)	$	2,666	$	(1,130)
Net financed sales receivables			817		(236)		1,322		(66)
	Total	$	2,501	$	(842)	$	3,988	$	(1,196)

Aging of Financing Receivables

	As at December 31, 2013
									Related						Recorded
	Accrued						Billed		Unbilled		Total				Investment
	and						Financing		Recorded		Recorded		Related		Net of
	Current		30-89 Days		90+ Days		Receivables		Investment		Investment		Allowances		Allowances

Net investment in leases	$	444	$	218	$	841	$	1,503	$	12,920	$	14,423	$	(806)	$	13,617
Net financed sales receivables		2,502		1,211		3,018		6,731		86,998		93,729		(236)		93,493
Total	$	2,946	$	1,429	$	3,859	$	8,234	$	99,918	$	108,152	$	(1,042)	$	107,110


	As at December 31, 2012
									Related						Recorded
	Accrued						Billed		Unbilled		Total				Investment
	and						Financing		Recorded		Recorded		Related		Net of
	Current		30-89 Days		90+ Days		Receivables		Investment		Investment		Allowances		Allowances

Net investment in leases	$	144	$	202	$	1,240	$	1,586	$	12,589	$	14,175	$	(1,130)	$	13,045
Net financed sales receivables		1,063		670		1,267		3,000		78,214		81,214		(66)		81,148
Total	$	1,207	$	872	$	2,507	$	4,586	$	90,803	$	95,389	$	(1,196)	$	94,193

Financing receivables continues to accrue finance income

	As at December 31, 2013
									Related				Recorded
	Accrued						Billed		Unbilled				Investment
	and						Financing		Recorded		Related		Past Due
	Current		30-89 Days		90+ Days		Receivables		Investment		Allowance		and Accruing

Net investment in leases	$	168	$	108	$	205	$	481	$	4,865	$	(200)	$	5,146
Net financed sales receivables		450		469		2,056		2,975		19,282		-		22,257
Total	$	618	$	577	$	2,261	$	3,456	$	24,147	$	(200)	$	27,403


	As at December 31, 2012
									Related				Recorded
	Accrued						Billed		Unbilled				Investment
	and						Financing		Recorded		Related		Past Due
	Current		30-89 Days		90+ Days		Receivables		Investment		Allowance		and Accruing

Net investment in leases	$	11	$	59	$	23	$	93	$	1,449	$	-	$	1,542
Net financed sales receivables		223		382		864		1,469		16,173		-		17,642
Total	$	234	$	441	$	887	$	1,562	$	17,622	$	-	$	19,184

Impaired financing receivables

			Impaired Financing Receivables
			For the Year Ended December 31, 2013
									Average		Interest
			Recorded		Unpaid		Related		Recorded		Income
			Investment		Principal		Allowance		Investment		Recognized
Recorded investment for which there is a related allowance:
		Net financed sales receivables	$	535	$	283	$	(236)	$	545	$	34

Recorded investment for which there is no related allowance:
		Net financed sales receivables		-		-		-		-		-

Total recorded investment in impaired loans:
		Net financed sales receivables	$	535	$	283	$	(236)	$	545	$	34

			Impaired Financing Receivables
			For the Year Ended December 31, 2012
									Average		Interest
			Recorded		Unpaid		Related		Recorded		Income
			Investment		Principal		Allowance		Investment		Recognized
Recorded investment for which there is a related
	allowance:
		Net financed sales receivables	$	187	$	220	$	(66)	$	201	$	-

Recorded investment for which there is no related allowance:
		Net financed sales receivables		377		13		-		479		22

Total recorded investment in impaired loans:
		Net financed sales receivables	$	564	$	233	$	(66)	$	680	$	22

Allowance for credit losses and investment in financing receivables

		Year Ended December 31, 2013
		Net Investment		Net Financed
		in Leases		Sales Receivables
Allowance for credit losses:

Beginning balance		$	1,130	$	66
	Charge-offs		(624)		-
	Provision		300		170
Ending balance		$	806	$	236

Ending balance: individually evaluated for impairment		$	806	$	236


Financing receivables:

Ending balance: individually evaluated for impairment		$	14,423	$	93,729

		Year Ended December 31, 2012
		Net Investment		Net Financed
		in Leases		Sales Receivables
Allowance for credit losses:

Beginning balance		$	1,833	$	316
	Charge-offs		(1,019)		(109)	⁽¹⁾
	Provision		316		(141)
Ending balance		$	1,130	$	66

Ending balance: individually evaluated for impairment		$	1,130	$	66


Financing receivables:

Ending balance: individually evaluated for impairment		$	14,174	$	81,215

Notional amount of derivative

			As at December 31,
			2013		2012
Derivatives designated as hedging instruments:
	Foreign exchange contracts — Forwards	$	23,555	$	8,069

Fair value of foreign exchange contracts

Fair value of derivatives in foreign exchange contracts:

				As at December 31,
		Balance Sheet Location	2013		2012
Derivatives designated as hedging instruments:
	Foreign exchange contracts — Forwards	Other assets	$	-	$	297
	Foreign exchange contracts — Forwards	Accrued and other liabilities		(421)		-
			$	(421)	$	297

Derivatives in Foreign Currency Hedging relationships

			Years Ended December 31,
			2013		2012		2011
Foreign exchange contracts - Forwards	Derivative (Loss) Gain Recognized in OCI (Effective Portion)	$	(1,031)	$	716	$	(162)
		$	(1,031)	$	716	$	(162)

	Location of Derivative (Loss) Gain
	Reclassified from AOCI		Years Ended December 31,
	into Income (Effective Portion)		2013		2012		2011
Foreign exchange contracts - Forwards	Selling, general and administrative expenses	$	(312)	$	236	$	684
		$	(312)	$	236	$	684

		Year Ended December 31,
			2013
Foreign exchange contracts - Forwards	Derivative Loss Recognized In and Out of OCI (Effective Portion)	$	(486)
		$	(486)

Non Designated Derivatives in Foreign Currency relationships

			Years Ended December 31,
	Location of Derivative Gain (Loss)		2013		2012		2011
Foreign exchange contracts - Forwards	Selling, general and administrative expenses	$	-	$	1,184	$	(1,014)
		$	-	$	1,184	$	(1,014)

Pension and Post-retirement benefits (Tables)

12 Months Ended

Dec. 31, 2013

SERP Benefits [Member]

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]

Assumptions used to determine obligation and cost status

		As at December 31,
		2013	2012
Discount rate		1.45%	0.96%
Lump sum interest rate:
	First 20 years	3.35%	2.67%
	Thereafter	3.50%	3.01%
Cost of living adjustment on benefits		1.20%	1.20%

Amounts accrued

		Years Ended December 31,
		2013		2012
Projected benefit obligation:
	Obligation, beginning of year	$	20,366	$	18,990
	Interest cost		195		272
	Actuarial (gain) loss		(2,277)		1,104
	Obligation, end of year and unfunded status	$	18,284	$	20,366

	As at December 31,
	2013		2012
Accrued benefits cost	$	(18,284)	$	(20,366)
Accumulated other comprehensive loss		646		3,367
Net amount recognized in the consolidated balance sheets	$	(17,638)	$	(16,999)

Pension Expense

	Years ended December 31
	2013		2012		2011
Interest cost		195		272		279
Amortization of actuarial loss		444		365		214
Pension expense	$	639	$	637	$	493

Components of net periodic benefit cost

		As at December 31,
	2013		2012			2011
Unrealized actuarial loss	$	646	$	3,367	$	2,628

Schedule of expected benefit payments

2014	$	-
2015		-
2016		-
2017		19,228
2018		-
Thereafter		-
	$	19,228

Postretirement Benefits Executives [Member]

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]

Assumptions used to determine obligation and cost status

Weighted average assumptions used to determine the benefit obligation are:
	As at December 31,
	2013		2012		2011
Discount rate	4.50	%	3.75	%	4.20	%

Weighted average assumptions used to determine the net postretirement benefit expense are:
	Years Ended December 31
	2013		2012		2011
Discount rate	3.75	%	4.20	%	5.30	%

Amounts accrued

	As at December 31,
	2013		2012
Obligation, beginning of year	$	524	$	502
Interest cost		19		13
Benefits paid		(17)		-
Actuarial (gain) loss		(134)		9
Obligation, end of year	$	392	$	524

Components of net periodic benefit cost

	Years Ended December 31,
	2013		2012		2011
Interest cost	$	19	$	13	$	26
Actuarial loss		-		9		-
	$	19	$	22	$	26

		As at December 31,
	2013		2012			2011
Unrealized actuarial gain	$	(134)	$	-	$	-

Schedule of expected benefit payments

2014	$	20
2015		22
2016		24
2017		30
2018		32
Thereafter		264
Total	$	392

Postretirement Benefits Canadian Employees [Member]

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]

Assumptions used to determine obligation and cost status

Weighted average assumptions used to determine the benefit obligation are:
	As at December 31,
	2013		2012		2011
Discount rate	4.50	%	4.00	%	4.50	%

Weighted average assumptions used to determine the net postretirement benefit expense are:
	Years Ended December 31
	2013		2012		2011
Discount rate	4.00	%	4.50	%	5.00	%

Amounts accrued

	As at December 31,
	2013		2012
Obligation, beginning of year	$	4,606	$	4,052
Curtailment gain		(2,185)		-
Interest cost		72		194
Service cost		27		231
Benefits paid		(81)		-
Actuarial (gain) loss		(95)		129
Obligation, end of year	$	2,344	$	4,606

Pension Expense

	Years Ended December 31,
	2013		2012		2011
Curtailment gain	$	(2,185)	$	-	$	-
Interest cost		72		194		183
Service cost		27		231		195
	$	(2,086)	$	425	$	378

Components of net periodic benefit cost

		As at December 31,
	2013		2012			2011
Unrealized actuarial loss	$	303	$	129	$	234

Schedule of expected benefit payments

2014	$	79
2015	$	92
2016	$	103
2017	$	114
2018	$	121
Thereafter	$	1,835
Total	$	2,344

Discontinued Operations (Tables)

12 Months Ended

Dec. 31, 2013

Discontinued Operations And Disposal Groups [Abstract]

Schedule of Discontinued Operations

	Years Ended December 31,
	2013		2012		2011

Services revenue	$	1,291	$	1,535	$	1,458
Services cost of sales applicable to revenues		(1,758)		(2,047)		(2,305)
Selling, general and administrative expenses		(2)		-		-
Asset impairments		-		-		(8)
Interest recovery		1		-		-
Tax recovery		159		-		-
Net loss from discontinued operations	$	(309)	$	(512)	$	(855)

	As at December 31,
	2013		2012
Cash	$	134	$	197
Accounts receivable		9		16
Inventories		20		21
Prepaid expenses		54		17
Property, plant and equipment		-		2
Total assets	$	217	$	253

Accounts payable	$	147	$	133
Accrued liabilities		701		1,157
Deferred revenue		32		32
Total liabilities	$	880	$	1,322

- Definition

Tabular disclosure of disposal groups, which may include the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the classification and carrying value of the assets and liabilities comprising the disposal group, and the segment in which the disposal group was reported. Also may include the amount of adjustments to amounts previously reported in discontinued operations such as resolution of contingencies arising from the disposal transaction or the operations of the component prior to disposal.

+ References + Details

Asset Retirement Obligations (Tables)

12 Months Ended

Dec. 31, 2013

Asset Retirement Obligation Disclosure [Abstract]

Schedule of Change in Asset Retirement Obligation [Table Text Block]

	Years Ended December 31,
	2013		2012		2011
Beginning balance, January 1	$	249	$	230	$	286
Accretion expense		6		19		17
Reduction in asset retirement obligation		(112)		-		(73)
Ending balance, December 31	$	143	$	249	$	230

Description of the Business (Details)	Dec. 31, 2013
Description of Business (Textuals) [Abstract]
Number of Countries in which Entity Operates	57

Summary of Significant Accounting Policies (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Basis of Presentation (Textuals) [Abstract]
Number Of Variable Interest Entities Primary Beneficiary	2
Number of Variable Interest Entities	9
Number Of Variable Interest Entities Not Primary Beneficiary	7
Total assets	$ 5,200
Carrying value of equity investments	404	$ 3,074
Investment in preferred stock of other business venture	1,500
Fair Value, Available for Sale Investment	1,000	1,400
Equity security under ASC 325	2,500
Warrants	500
Total carrying value of investments in new business ventures	$ 5,800	4,400
Percentage investment in 3net	10.10%
Pension And Other Postretirement Plans Policy (Textuals) [Abstract]
Remaining Weighted Average Service Life of Employee	3 years
Pension policy details	10.00%
Equity Accounted Investment [Member]
Basis of Presentation (Textuals) [Abstract]
Carrying value of equity investments	$ 404	3,074
New Equity Accounted Investment [Member]
Basis of Presentation (Textuals) [Abstract]
Carrying value of equity investments	1,400
Variable Interest Entity, Primary Beneficiary [Member]
Basis of Presentation (Textuals) [Abstract]
Total assets	0	0
Total liabilities	0	0
Variable Interest Entity, Not Primary Beneficiary [Member]
Basis of Presentation (Textuals) [Abstract]
Total assets	5,200	15,900
Total liabilities	5,200	15,900
Earnings of the investees	0	0
Loss exposure	1,500	900
Carrying value of investments	0	0
Variable Interest Entity, Not Primary Beneficiary [Member] \| Equity Accounted Investment [Member]
Basis of Presentation (Textuals) [Abstract]
Carrying value of equity investments	404	$ 3,074
Variable Interest Entity, Not Primary Beneficiary [Member] \| New Equity Accounted Investment [Member]
Basis of Presentation (Textuals) [Abstract]
Carrying value of equity investments	$ 1,400

Financing Receivables (Details) - USD ($) $ in Thousands	12 Months Ended
Financing Receivables (Details) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Contingent Fees [Abstract]
Sales	$ 2,493	$ 1,797	$ 976
Sales-type leases	184	308	517
Operating leases	1,009	930	1,232
Subtotal - Sales, Sales-type Leases and Operating Leases	3,686	3,035	2,725
Joint revenue sharing arrangements	64,130	57,526	30,764
Total	67,816	60,561	$ 33,489
Financing receivables, consisting of net investment in sales-type leases and receivables from financed sales
Gross minimum lease payments receivable	17,475	18,880
Unearned finance income	(3,052)	(4,705)
Minimum lease payments receivable	14,423	14,175
Accumulated allowance for uncollectible amounts	(806)	(1,130)
Net investment in leases	13,617	13,045
Gross financed sales receivables	129,398	114,492
Unearned finance income	(35,669)	(33,278)
Financed sales receivables	93,729	81,214
Accumulated allowance for uncollectible amounts	(236)	(66)
Net financed sales receivables	93,493	81,148
Total financing receivables	107,110	94,193
Net financed sales receivables due within one year	17,335	10,482
Net financed sales receivables due after one year	$ 76,158	$ 70,666
Financing Receivables (Textuals) [Abstract]
Financed sale receivables, Weighted average effective interest rate	9.80%	8.70%
Non-cancellable joint revenue sharing arrangements	10 to 13 years
Non-cancellable lease arrangements	10 to 20 years
Operating Leases, Future Minimum Payments Receivable [Abstract]
2014	$ 2,075
2015	1,637
2016	1,180
2017	1,121
2018	1,442
Thereafter	4,560
Total	12,015
Sales-type Leases, Future Minimum Payments Receivable [Abstract]
2014	3,000
2015	2,215
2016	2,011
2017	1,700
2018	1,600
Thereafter	5,448
Total	15,974
Future Minimum Rental Payments (Textuals) [Abstract]
Total future minimum rental payments receivable from sales-type leases: Amount excluded for amounts billed but not yet received.	$ 1,500

Inventories (Details) $ in Thousands	Dec. 31, 2013 USD ($) Theaters	Dec. 31, 2012 USD ($)
Inventories
Raw materials	$ 4,321	$ 5,424
Work-in-process	500	338
Finished goods	5,004	10,032
Total	9,825	15,794
Inventories (Textuals) [Abstract]
Finished goods inventory with title passed to customer	1,700	6,800
Provision for excess and obsolete inventory	$ 4,000	$ 4,400
Number of theater systems which were previously installed but for which revenue recognition was deferred \| Theaters	10
Decrease In Finished Goods Inventories	$ 3,400

Films Assets (Details) - USD ($) $ in Thousands	12 Months Ended
Films Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Film Costs (Textuals) [Abstract]
Film costs expected to be amortized within three years from balance sheet date	$ 5,000	$ 3,000
Film Costs, Amortized in Next Operating Cycle	3,031
Amount of participation payments expected to be made to third parties in 2013	3,600	5,800
Accumulated amortization, completed and released films	84,363	67,363
Film Costs [Abstract]
Completed and released films, net of accumulated amortization of $84,363 (2012 - $67,363)	5,583	2,959
Films in production	750	380
Films in development	743	398
Film Costs, Total	$ 7,076	$ 3,737

Property, Plant & Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Property, plant and equipment
Cost	$ 225,337	$ 195,164
Accumulated Depreciation	92,490	81,554
Net Book Value	132,847	113,610
Other property, plant and equipment [Member]
Property, plant and equipment
Cost	54,499	52,346
Accumulated Depreciation	38,217	38,108
Net Book Value	16,282	14,238
Land [Member]
Property, plant and equipment
Cost	1,593	1,593
Accumulated Depreciation	0	0
Net Book Value	1,593	1,593
Building [Member]
Property, plant and equipment
Cost	15,832	15,242
Accumulated Depreciation	10,410	9,864
Net Book Value	5,422	5,378
Office and Production Equipment [Member]
Property, plant and equipment
Cost	27,190	25,777
Accumulated Depreciation	18,707	19,779
Net Book Value	8,483	5,998
Leasehold Improvements [Member]
Property, plant and equipment
Cost	9,884	9,734
Accumulated Depreciation	9,100	8,465
Net Book Value	784	1,269
Asset under Construction [Member]
Property, plant and equipment
Cost	8,055	6,910
Accumulated Depreciation	0	0
Net Book Value	8,055	6,910
Equipment leased or held for use [Member]
Property, plant and equipment
Cost	162,783	135,908
Accumulated Depreciation	54,273	43,446
Net Book Value	108,510	92,462
Theater System Components [Member]
Property, plant and equipment
Cost	158,192	131,240
Accumulated Depreciation	51,537	39,140
Net Book Value	106,655	92,100
Camera Equipment [Member]
Property, plant and equipment
Cost	4,591	4,668
Accumulated Depreciation	2,736	4,306
Net Book Value	$ 1,855	$ 362

Other Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Other Assets [Abstract]
Insurance recoverable (note 13)	$ 11,094	$ 11,474
Lease incentives provided to theaters	5,172	4,554
Investment in new business ventures	5,380	1,350
Commissions and other deferred selling expenses	2,586	2,645
Deferred charges on debt financing	2,218	569
Equity-accounted investments	404	3,074
Foreign currency derivatives	0	297
Other	180	0
Other Assets, Total	$ 27,034	$ 23,963

Income Tax (Details) - USD ($) $ in Thousands	12 Months Ended
Income Tax (Details) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Canada	$ 51,593	$ 55,477	$ 23,023
United States	678	3,148	9,510
China	12,012	(476)	(5,722)
Other	(473)	141	388
Income from Continuing Operations before income taxes, Total	$ 63,810	$ 58,290	$ 27,199

Other Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
Other Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Other Intangible Assets
Other Intangible Assets, Cost	$ 37,567	$ 35,311
Other Intangible Assets, Accumulated Amortization	9,822	7,400
Other Intangible Assets, Net Book Value	27,745	27,911
Other Intangible Assets (Textuals) [Abstract]
Other Intanglible Asset, ERP System	8,800
Net book value of intellectual rights disposed of in the year	100
Acquisition of patents and Trademarks, cost	2,500
Acquisition of patents and Trademarks, net book value	$ 2,100
Weighted average amortization period for additions to other intangible assets	10 years
Costs incurred to renew or extend the term of acquired other intangible assets	$ 100	100
Other Intangible Assets (Additional Textuals) [Abstract]
2014	2,854
2015	2,814
2016	2,624
2017	2,624
2018	2,624
Patents and Trademarks [Member]
Other Intangible Assets
Other Intangible Assets, Cost	8,774	8,499
Other Intangible Assets, Accumulated Amortization	5,741	5,670
Other Intangible Assets, Net Book Value	3,033	2,829
Licenses And Intellectual Property [Member]
Other Intangible Assets
Other Intangible Assets, Cost	19,950	19,790
Other Intangible Assets, Accumulated Amortization	3,260	1,730
Other Intangible Assets, Net Book Value	16,690	18,060
Other
Other Intangible Assets
Other Intangible Assets, Cost	8,843	7,022
Other Intangible Assets, Accumulated Amortization	821	0
Other Intangible Assets, Net Book Value	$ 8,022	$ 7,022

Credit Facility (Details) $ in Thousands	12 Months Ended
Credit Facility (Details) $ in Thousands	Dec. 31, 2015 USD ($)	Dec. 31, 2014 USD ($)	Dec. 31, 2013 USD ($)	Dec. 31, 2012 USD ($)	Feb. 07, 2013 USD ($)	Jun. 02, 2011 USD ($)
Bank indebtedness
Bank indebtedness (note 11)			$ 0	$ 11,000
Credit Facility (Textuals) [Abstract]
Credit Facility commitment fee description			the Company is obligated to pay a Commitment Fee (as defined in the Credit Agreement) per annum
Term Loan Repayment Terms			Term loans, if any, under the Credit Facility must be repaid under a 5-year straight line amortization, with a balloon payment due at maturity. The Company is required to provide an interest rate hedge for 50% of any term loans outstanding after January 1, 2015.
Additional Credit Facility (Textuals) [Abstract]
Amounts drawn under credit facility			$ 0	11,000
Revolving Term Loan [Member]
Bank indebtedness
Bank indebtedness (note 11)			0	11,000
Additional Credit Facility (Textuals) [Abstract]
Amounts drawn under credit facility			0	11,000
Wells Fargo Foreign Exchange Facility [Member]
Credit Facility (Textuals) [Abstract]
Settlement risk on its foreign currency forward contracts			(400)
Notional Amount of arrangements entered into			23,555
Bank of Montreal Facilities [Member] \| Letter Of Credit And Apg [Member]
Credit Facility (Textuals) [Abstract]
Amounts drawn			300	900
Line of Credit Facility, Remaining Borrowing Capacity			$ 10,000	10,000
Prior Credit Facility [Member]
Credit Facility (Textuals) [Abstract]
Maximum borrowing capacity						$ 110,000
Amounts drawn				11,000
Line of Credit Facility, Remaining Borrowing Capacity				99,000
Prior Credit Facility [Member] \| Letter Of Credit And Apg [Member]
Credit Facility (Textuals) [Abstract]
Amounts drawn				0
Prior Credit Facility [Member] \| Revolving Term Loan [Member]
Bank indebtedness
Bank indebtedness (note 11)				$ 11,000
Credit Facility (Textuals) [Abstract]
Effective interest rate				2.42%
Additional Credit Facility (Textuals) [Abstract]
Amounts drawn under credit facility				$ 11,000
Credit Facility [Member]
Credit Facility (Textuals) [Abstract]
Maximum borrowing capacity					$ 200,000
Credit Facility stock buyback and dividend restrictions			The Credit Facility permits the Company to undertake up to $150.0 million in stock buybacks and dividends, provided certain covenants in the Credit Agreement are maintained. In the event that the Company undertakes stock buybacks or makes dividend payments, any amounts outstanding under the revolving portion of the Credit Facility up to the first $75.0 million of any such stock buybacks and dividend payments will be converted to a term loan.
Credit Facility interest rate terms			The amounts outstanding under the Credit Facility bear interest, at the Company’s option, at (i) LIBOR plus a margin of (a) 1.50%, 1.75% or 2.00% depending on the Company’s Total Leverage Ratio (as defined in the Credit Agreement) per annum, or (ii) Wells Fargo’s prime rate plus a margin of 0.50% per annum.
LIBOR plus Margin, option 1			1.50%
LIBOR plus Margin, option 2			1.75%
LIBOR plus Margin, option 3			2.00%
Wells Fargo prime plus margin			0.50%
Fixed Charge Coverage Ratio			1.1
Minimum EBITDA	$ 100,000	$ 90,000	$ 80,000
Maximum Total Leverage Ratio	1.75	2.0	2.25
Amounts drawn			$ 0
Line of Credit Facility, Remaining Borrowing Capacity			$ 200,000
Credit Facility [Member] \| Maximum [Member]
Credit Facility (Textuals) [Abstract]
Credit Facility commitment fee percentage			0.50%
Credit Facility [Member] \| Minimum [Member]
Credit Facility (Textuals) [Abstract]
Credit Facility commitment fee percentage			0.25%
Credit Facility [Member] \| Letter Of Credit And Apg [Member]
Credit Facility (Textuals) [Abstract]
Amounts drawn			$ 0
Credit Facility [Member] \| Revolving Term Loan [Member]
Bank indebtedness
Bank indebtedness (note 11)			$ 0
Credit Facility (Textuals) [Abstract]
Effective interest rate			2.41%
Additional Credit Facility (Textuals) [Abstract]
Amounts drawn under credit facility			$ 0

Commitments (Details) - USD ($) $ in Thousands	12 Months Ended
Commitments (Details) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Total minimum annual rental payments under operating lease
2014, Operating Leases	$ 6,454
2014, Capital Leases	2
2015, Operating Leases	1,537
2015, Capital Leases	0
2016, Operating Leases	695
2016, Capital Leases	0
2017, Operating Leases	533
2017, Capital Leases	0
2018, Operating Leases	533
2018, Capital Leases	0
Thereafter, Operating Leases	314
Thereafter, Capital Leases	0
Operating Leases, Total	10,066
Capital Leases, Total	2
Commitments (Textuals) [Abstract]
Rent expense, Total	6,500	$ 6,200	$ 4,900
Rent expense, sublease rental			less than
Rent expense, sublease rental	0	0	$ 100
Accrued rent and lease inducements recognized as an offset to rent expense included in Accrued liabilities	1,700	2,400
Purchase obligation under long term supplier contracts	11,800	12,100
Accrued commission on sale or lease of the theater systems payable in future periods	1,500	1,800
Bank of Montreal Facilities [Member]
Commitments (Additional Textuals)
Outstanding letter of credit and advance payment guarantees secured	300	900
Credit Facililty [Member]
Commitments (Additional Textuals)
Outstanding letter of credit and advance payment guarantees secured	$ 0	$ 0

Contingencies and Guarantees (Details) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Sep. 20, 2006	Dec. 31, 2013	Dec. 31, 2012	May 04, 2012	Jan. 26, 2012	Dec. 02, 2011	Mar. 27, 2008	Aug. 24, 2007
Accrual for product warranties
Balance at the beginning of period		$ 32	$ 94
Warranty redemptions		(77)	(66)
Warranties issued		52	53
Warranty revisions		0	(49)
Balance at the end of period		7	32
Contingencies and Guarantees Disclosure (Textuals) [Abstract]
Interim awards issued in favor of Company				$ 15,500				$ 9,400
Final Award in favor of company						$30,000 to cover the costs of the application	Amount of $11.3 million plus an additional $2,512 each day in interest from October 1, 2007 until the date the award is paid
Damages sought	$210.0 million
The arbitrator issued a final award in damages					$ 12,000
Indemnification of its directors/officers		$ 0	$ 0
Other Indemnification		no amount has been accrued

Capital Stock (Details) - Employee Stock Option [Member]	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Weighted average fair value of common share granted to employees
Average risk-free interest rate	1.63%	1.36%	2.61%
Expected volatility	40.00%	50.00%	50.00%
Dividend yield	0.00%	0.00%	0.00%
Maximum [Member]
Weighted average fair value of common share granted to employees
Expected option life (in years)	4 years 7 months 17 days	6 years 3 months 4 days	6 years 7 months 6 days
Annual termination probability	8.52%	8.76%	8.76%
Minimum [Member]
Weighted average fair value of common share granted to employees
Expected option life (in years)	4 years 6 months 4 days	2 years 10 months 20 days	1 year 9 months 11 days
Annual termination probability	0.00%	0.00%	0.00%

Consolidated Statement of Operations Supplemental Information (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)
Other Income
Other revenue	$ (375)	$ (732)	$ (3,848)
Foreign Exchange
Foreign exchange translation gains (losses) related to monetary assets and liabilities and un hedged foreign exchange contracts	$ (700)	1,200	1,500
Collaborative Arrangements
Non-cancellable joint revenue sharing arrangements	10 to 13 years
Total number of exhibitors under joint revenue sharing agreements	38
Total number of theater systems under joint revenue sharing agreements	645
Total number of operating theaters under joint revenue sharing agreement	382
Amounts attributable to transactions arising between the company and its customers under joint revenue sharing arrangements	$ 64,100	57,500	30,800
Percentage of the gross box-office receipts of the film, minimum for recovering digital re-mastering cost	10.00%
Percentage of the gross box-office receipts of the film, maximum for recovering digital re-mastering cost	15.00%
IMAX DMR films released in the current period	38
Amounts attributable to transactions arising between the company and its customers under IMAX DMR arrangements	$ 83,500	78,100	50,600
Number of significant co-produced film arrangement	4
Share in total assets and liabilities balance in co-produced film arrangement	greater than 50%
Total assets and liabilities of VIE	$ 5,200
Number of other co-produced film arrangements	3
Amounts attributable to transactions between the company and other parties included in cost and expense	$ 2,900	6,100	7,500
Selling Expenses
Film exploitation costs, including advertising and marketing	5
Commissions recognized as cost and expenses	1,900	1,500	2,300
Direct advertising and marketing costs related to theater	$ 1,700	$ 1,900	$ 3,200

Receivable Provisions Net of Recoveries (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Receivable Provisions, Net of Recoveries [Abstract]
Accounts receivable provisions, net of recoveries	$ (35)	$ 606	$ 333
Financing receivables, net of recoveries	480	(82)	1,237
Receivable provisions, net of recoveries	$ 445	$ 524	$ 1,570

Asset Impairments (Details) - USD ($) $ in Thousands	12 Months Ended
Asset Impairments (Details) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Asset Impairment Charges [Abstract]
Property, plant and equipment	$ 0	$ 0	$ 20
Total	0	0	$ 20
Asset Impairments (Textuals) [Abstract]
Change in asset impairments due to discontinued operations			less than
Change in asset impairments due to discontinued operations	$ 0	$ 0	$ 8
Property, Plant and Equipment Impairment or Disposal [Abstract]
Property, Plant and Equipment Impairment or Disposal Disclosure	0.0	0.0	less than $0.1 million
Other Asset Impairment Charges	$ 0	$ 6	$ 0

Consolidated Statements of Cash Flows Supplemental Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Decrease (increase) in:
Accounts receivable	$ (31,032)	$ 4,110	$ (7,486)
Financing receivables	(13,397)	(7,349)	(14,623)
Inventories	1,884	(422)	(1,264)
Prepaid expenses	231	(706)	(294)
Commissions and other deferred selling expenses	59	322	382
Insurance recoveries	380	444	978
Other assets	(341)	(752)	(2,357)
Increase (decrease) in:
Accounts payable	7,238	(8,139)	5,592
Accrued and other Liabilities	(1,289)	(2,266)	(31,013)
Deferred revenue	2,512	(504)	706
Changes in other non-cash operating assets and liabilities	(33,755)	(15,262)	(49,379)
Cash payments
Income taxes	1,056	1,283	3,349
Interest	$ 315	$ 1,374	$ 1,260

Segmented Information (Details) - USD ($) $ in Thousands	12 Months Ended
Segmented Information (Details) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Revenues
Revenue	$ 287,937	$ 282,755	$ 235,098
Gross margins
Gross margins	164,603	153,245	114,065
Depreciation and amortization
Depreciation and amortization	37,172	32,788	25,163
Asset Impairments and Write-downs, Net of Recoveries
Asset impairments and write-downs, net of recoveries	1,336	1,607	1,946
Purchase of property, plant and equipment
Purchase of property, plant and equipment	35,791	29,312	38,818
Assets
Assets	481,145	421,872
IMAX Theater Systems Total [Member]
Revenues
Revenue	176,297	169,560	148,804
Gross margins
Gross margins	105,701	98,523	83,971
Imax Systems [Member]
Revenues
Revenue	80,189	83,405	93,200
Gross margins
Gross margins	49,040	50,245	56,929
Depreciation and amortization
Depreciation and amortization	3,287	2,946	1,770
Asset Impairments and Write-downs, Net of Recoveries
Asset impairments and write-downs, net of recoveries	1,109	1,480	1,915
Purchase of property, plant and equipment
Purchase of property, plant and equipment	6,181	2,958	1,076
Assets
Assets	170,719	153,201
Theater System Maintenance [Member]
Revenues
Revenue	31,978	28,629	24,840
Gross margins
Gross margins	12,096	10,970	9,437
Depreciation and amortization
Depreciation and amortization	141	212	184
Asset Impairments and Write-downs, Net of Recoveries
Asset impairments and write-downs, net of recoveries	188	103	0
Purchase of property, plant and equipment
Purchase of property, plant and equipment	130	36	10
Assets
Assets	16,619	14,632
Joint Revenue Sharing Arrangements [Member]
Revenues
Revenue	64,130	57,526	30,764
Gross margins
Gross margins	44,565	37,308	17,605
Depreciation and amortization
Depreciation and amortization	13,535	11,836	7,939
Asset Impairments and Write-downs, Net of Recoveries
Asset impairments and write-downs, net of recoveries	39	24	12
Purchase of property, plant and equipment
Purchase of property, plant and equipment	22,775	23,257	33,290
Assets
Assets	153,399	125,602
Films Total [Member]
Revenues
Revenue	100,458	100,176	74,901
Gross margins
Gross margins	58,800	53,665	29,584
Production and Imax Dmr [Member]
Revenues
Revenue	83,496	78,050	50,592
Gross margins
Gross margins	56,088	49,355	23,574
Depreciation and amortization
Depreciation and amortization	16,298	14,471	12,843
Asset Impairments and Write-downs, Net of Recoveries
Asset impairments and write-downs, net of recoveries	0	0	0
Purchase of property, plant and equipment
Purchase of property, plant and equipment	408	1,175	1,150
Assets
Assets	22,315	17,653
Distribution [Member]
Revenues
Revenue	7,770	14,222	16,074
Gross margins
Gross margins	1,371	2,356	3,025
Depreciation and amortization
Depreciation and amortization	1,048	1,631	980
Purchase of property, plant and equipment
Purchase of property, plant and equipment	0	178	49
Assets
Assets	8,675	6,790
Post Production [Member]
Revenues
Revenue	9,192	7,904	8,235
Gross margins
Gross margins	1,341	1,954	2,985
Depreciation and amortization
Depreciation and amortization	424	608	590
Purchase of property, plant and equipment
Purchase of property, plant and equipment	2,185	0	638
Assets
Assets	5,351	3,694
Others [Member]
Revenues
Revenue	11,182	13,019	11,393
Gross margins
Gross margins	102	1,057	510
Depreciation and amortization
Depreciation and amortization	347	172	156
Asset Impairments and Write-downs, Net of Recoveries
Asset impairments and write-downs, net of recoveries	0	0	19
Purchase of property, plant and equipment
Purchase of property, plant and equipment	2,036	0	719
Assets
Assets	7,645	3,142
Corporate And Other Non Segment Specific Assets [Member]
Depreciation and amortization
Depreciation and amortization	2,092	912	701
Purchase of property, plant and equipment
Purchase of property, plant and equipment	2,076	1,708	$ 1,886
Assets
Assets	$ 96,422	$ 97,158

Financial Instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Other Financial Instrument
Net financed sales receivable	$ 93,493	$ 81,148
Net investment in sales-type leases	13,617	13,045
Carrying (Reported) Amount, Fair Value Disclosure [Member]
Other Financial Instrument
Net financed sales receivable	93,493	81,148
Net investment in sales-type leases	13,617	13,045
Available-for-sale investment	1,000	1,350
Borrowings under Prior Credit Facility	0	(11,000)
Carrying (Reported) Amount, Fair Value Disclosure [Member] \| Designated as Hedging Instrument [Member]
Other Financial Instrument
Foreign exchange contracts	(421)	297
Carrying (Reported) Amount, Fair Value Disclosure [Member] \| Not Designated as Hedging Instrument [Member]
Other Financial Instrument
Foreign exchange contracts	0	0
Estimate of Fair Value, Fair Value Disclosure [Member]
Other Financial Instrument
Net financed sales receivable	92,043	78,933
Net investment in sales-type leases	13,214	13,513
Available-for-sale investment	1,000	1,350
Borrowings under Prior Credit Facility	0	(11,000)
Estimate of Fair Value, Fair Value Disclosure [Member] \| Designated as Hedging Instrument [Member]
Other Financial Instrument
Foreign exchange contracts	(421)	297
Estimate of Fair Value, Fair Value Disclosure [Member] \| Not Designated as Hedging Instrument [Member]
Other Financial Instrument
Foreign exchange contracts	$ 0	$ 0

Employees Pension and Postretirement Benefits (Details) - USD ($) $ in Thousands		12 Months Ended
	Feb. 21, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Amounts Accrued
Curtailment gain	$ 2,185		$ 2,185	$ 0	$ 0
Net periodic benefit cost
Curtailment gain	$ 2,185		$ 2,185	$ 0	0
SERP Benefits [Member]
Assumptions used to determine obligation and cost status
Discount rate used in calculating benefit obligation						1.45%	0.96%
Lump sum interest rate - First 20 years			3.35%	2.67%
Lump sum interest rate - thereafter			3.50%	3.01%
Cost of living adjustment on benefits			1.20%	1.20%
Amounts Accrued
Obligation, beginning of period		$ 18,284	$ 20,366	$ 18,990
Interest cost		300	195	272	279
Actuarial (gain) loss			(2,277)	1,104
Obligation, end of period and unfunded status			18,284	20,366	18,990
Amounts recorded in the consolidated balance sheet
Accrued benefits cost		18,284	20,366	20,366	18,990	$ 18,284	$ 20,366	$ 18,990
Accumulated other comprehensive income						646	3,367
Net amount recognized in the consolidated balance sheets						(17,638)	(16,999)
Net periodic benefit cost
Interest cost		300	195	272	279
Amortization of actuarial loss (gain)			444	365	214
Net periodic benefit cost			$ 639	$ 637	$ 493
Components of net periodic benefit cost in future periods
Unrecognized actuarial loss						$ 646	$ 3,367	$ 2,628
Postretirement Benefits Executives [Member]
Assumptions used to determine obligation and cost status
Discount rate used in calculating benefit obligation						4.50%	3.75%	4.20%
Discount rate used in calculating net periodic benefit cost			3.75%	4.20%	5.30%
Amounts Accrued
Obligation, beginning of period		392	$ 524	$ 502
Interest cost			19	13	$ 26
Benefits paid			(17)	0
Actuarial (gain) loss			(134)	9
Obligation, end of period and unfunded status			392	524	502
Amounts recorded in the consolidated balance sheet
Accrued benefits cost		392	524	524	502	$ 392	$ 524	$ 502
Net periodic benefit cost
Interest cost			19	13	26
Amortization of actuarial loss (gain)			0	9	0
Net periodic benefit cost			$ 19	$ 22	$ 26
Components of net periodic benefit cost in future periods
Unrecognized actuarial loss						$ (134)	$ 0	$ 0
Postretirement Benefits Canadian Employees [Member]
Assumptions used to determine obligation and cost status
Discount rate used in calculating benefit obligation						4.50%	4.00%	4.50%
Discount rate used in calculating net periodic benefit cost			4.00%	4.50%	5.00%
Amounts Accrued
Obligation, beginning of period		2,344	$ 4,606	$ 4,052
Curtailment gain			2,185	0	$ 0
Interest cost		100	72	194	183
Service cost			27	231	195
Benefits paid			(81)	0
Actuarial (gain) loss			(95)	129
Obligation, end of period and unfunded status			2,344	4,606	4,052
Amounts recorded in the consolidated balance sheet
Accrued benefits cost		2,344	4,606	4,606	4,052	$ 2,344	$ 4,606	$ 4,052
Net periodic benefit cost
Curtailment gain			2,185	0	0
Interest cost		$ 100	72	194	183
Service cost			27	231	195
Net periodic benefit cost			$ (2,086)	$ 425	$ 378
Components of net periodic benefit cost in future periods
Unrecognized actuarial loss						$ (303)	$ (129)	$ (234)

Discontinued Operations (Details) - USD ($) $ in Thousands	12 Months Ended
Discontinued Operations (Details) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Discontinued Operations Disclosure [Line Items]
Services revenue	$ 1,291	$ 1,535	$ 1,458
Services cost of sales applicable to revenues	1,758	2,047	2,305
Selling, general and administrative expenses	2	0	0
Asset impairments	0	0	8
Interest recovery	(1)	0	0
Tax recovery	(159)	0	0
Net loss from discontinued operations	$ (309)	$ (512)	$ (855)

Asset Retirement Obligations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Asset Retirement Obligation, Roll Forward Analysis [Roll Forward]
Beginning balance, January 1	$ 249	$ 230	$ 286
Accretion expense	6	19	17
Reduction in asset retirement obligation	(112)	0	(73)
Ending balance, December 31	$ 143	$ 249	$ 230

Summary of Significant Accounting Policies (Details 1)	12 Months Ended
Summary of Significant Accounting Policies (Details 1)	Dec. 31, 2013
Property, Plant and Equipment Policy (Textuals) [Abstract]
Effect of change in estimated useful life resulting from amending agreements signed	During 2013, the Company signed an amending agreement governing one of its joint revenue sharing arrangements which increased the length of the term for all IMAX theater systems under that arrangement from 10 to 13 years. As a result, the Company adjusted the estimated useful life of its IMAX digital projection systems in use for those joint revenue sharing theaters, on a prospective basis, to reflect the change in term from 10 years to 13 years. This has resulted in decreased depreciation expense of $0.7 million in 2013 as the theater systems will now be depreciated over a longer estimated useful life.
Leasehold Improvements [Member]
Property, Plant and Equipment Policy (Textuals) [Abstract]
Property, Plant And Equipment, Useful Life, Maximum	over the shorter of the initial term of the underlying leases plus any reasonably assured renewal, and the useful life of the asset
Minimum [Member] \| Theater System Components [Member]
Property, Plant and Equipment Policy (Textuals) [Abstract]
Property, Plant and Equipment, Useful Life	7 years
Minimum [Member] \| Camera Equipment [Member]
Property, Plant and Equipment Policy (Textuals) [Abstract]
Property, Plant and Equipment, Useful Life	5 years
Minimum [Member] \| Building [Member]
Property, Plant and Equipment Policy (Textuals) [Abstract]
Property, Plant and Equipment, Useful Life	20 years
Minimum [Member] \| Office and Production Equipment [Member]
Property, Plant and Equipment Policy (Textuals) [Abstract]
Property, Plant and Equipment, Useful Life	3 years
Maximum [Member] \| Theater System Components [Member]
Property, Plant and Equipment Policy (Textuals) [Abstract]
Property, Plant and Equipment, Useful Life	20 years
Maximum [Member] \| Camera Equipment [Member]
Property, Plant and Equipment Policy (Textuals) [Abstract]
Property, Plant and Equipment, Useful Life	10 years
Maximum [Member] \| Building [Member]
Property, Plant and Equipment Policy (Textuals) [Abstract]
Property, Plant and Equipment, Useful Life	25 years
Maximum [Member] \| Office and Production Equipment [Member]
Property, Plant and Equipment Policy (Textuals) [Abstract]
Property, Plant and Equipment, Useful Life	5 years

Summary of Significant Accounting Policies (Details 2)	12 Months Ended
Summary of Significant Accounting Policies (Details 2)	Dec. 31, 2013
Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Useful Life	4 years
Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Useful Life	10 years

Summary of Significant Accounting Policies (Details 3) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Cost of Sales Policy [Line Items]
Cost of Equipment and Product Sales prior to direct selling costs	$ 35.0	$ 34.8	$ 36.3
Deferred direct selling costs	$ 2.5	$ 2.7	$ 2.4

Summary of Significant Accounting Policies (Details 4) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Cost Of Rentals Policy [Line Items]
Commissions recognized as cost and expenses	$ 1.9	$ 1.5	$ 2.3
Direct advertising and marketing costs related to theater	$ 1.7	$ 1.9	$ 3.2

Summary of Significant Accounting Policies (Details 5) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Production and Imax Dmr [Member]
Film Exploitation Costs [Line Items]
Film exploitation costs, including advertising and marketing	$ 4.2	$ 3.3	$ 3.8
Distribution [Member]
Film Exploitation Costs [Line Items]
Film exploitation costs, including advertising and marketing	$ 0.4	$ 1.5	$ 1.9

Property Plant and Equipment (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Property, Plant and Equipment (Textuals) [Abstract]
Equipment leased or held for use, Gross	$ 14,300	$ 8,100
Accumulated Depreciation, equipment leased or held for use	8,600	7,300
Assets under joint revenue sharing arrangements included in Theater system components	138,100	118,500
Accumulated Depreciation , Assets under joint revenue sharing arrangements included in Theater system components	38,400	29,200
Theater system components written off in the period	$ 100	10,600
Joint Revenue Sharing Arragement Previous Estimated Useful Life	10 years
Joint Revenue Sharing Arragement Amended Estimated Useful Life	13 years
Joint Revenue Sharing Arrangement Change In Depreciation Expense Due To Change In Estimated Useful Life Current Year	$ 700
Joint Revenue Sharing Arrangement Change In Depreciation Expense Due To Change In Estimated Useful Life Year One	1,400
Joint Revenue Sharing Arrangement Change In Depreciation Expense Due To Change In Estimated Useful Life Year Two	1,400
Joint Revenue Sharing Arrangement Change In Depreciation Expense Due To Change In Estimated Useful Life Year Three	1,400
Joint Revenue Sharing Arrangement Change In Depreciation Expense Due To Change In Estimated Useful Life Year Four	1,400
Joint Revenue Sharing Arrangement Change In Depreciation Expense Due To Change In Estimated Useful Life Year Five	1,400
Assets under joint revenue sharing arrangements included in Assets under construction	4,800	4,100
Office and production equipment written off in the period	300
Camera equipment written off in the period	$ 1,800	$ 1,900

Consolidated Statements of Cash Flows Supplemental Information (Details 1) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Summary of Depreciation and amortization
Film assets (1)	$ 17,000	$ 15,515	$ 12,934
Property, plant and equipment
Joint revenue sharing arrangements	11,519	10,125	7,098
Other property, plant and equipment	4,720	4,440	3,992
Other intangible assets	2,854	2,006	465
Other assets	592	532	286
Deferred financing costs	487	170	388
Depreciation and amortization	$ 37,172	$ 32,788	$ 25,163

Consolidated Statements of Cash Flows Supplemental Information (Details 2) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Asset impairments
Property, plant and equipment	$ 0	$ 0	$ 20
Other charges
Accounts receivable	(35)	606	333
Financing receivables	480	(82)	1,237
Inventories (1)	444	898	0
Impairment of available-for-sale investment	0	150	0
Property, plant and equipment (2)	384	18	356
Other intangible assets	63	11	0
Other Asset Impairment Charges	0	6	0
Write-downs, net of recoveries	$ 1,336	$ 1,607	$ 1,946

Consolidated Statements of Cash Flows Supplemental Information (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Consolidated Statements of Cash Flows Supplemental Information (Textuals) [Abstract]
Payments for variable stock based compensation	$ 2,400	$ 300	$ 23,700
Charge recorded in film asset amortization relating to changes in estimates based on ultimate recoverability of future films	200	100	$ 500
Change in asset impairments due to discontinued operations			less than
Change in asset impairments due to discontinued operations	0	0	$ 8
Inventory (Recoveries) Charges
Recorded in costs and expenses applicable to revenues - product and equipment sales	274	795	0
Recorded in costs and expenses applicable to revenues - services	170	103	0
Total	444	898	0
Film Based Projector [Member]
Inventory (Recoveries) Charges
Total	$ 444	$ 898	$ 0

Income Taxes (Details 1) - USD ($) $ in Thousands	12 Months Ended
Income Taxes (Details 1) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Current income tax (provision) recovery [Abstract]
Canada	$ 1,068	$ 370	$ 1,174
United States	144	(15)	125
China	2,317	0	0
Other	201	0	0
Current income tax (provision) recovery, Total	3,730	355	1,299
Deferred income tax (provision) recovery [Abstract]
Canada	13,198	14,441	8,586
United States	(214)	420	838
China	252	(137)	(1,430)
Other	(337)	0	0
Deferred income tax (provision) recovery, Total	12,899	14,724	7,994
Income Tax Expense (Benefit), Total	$ 16,629	$ 15,079	$ 9,293

Income Taxes (Details 2) - USD ($) $ in Thousands	12 Months Ended
Income Taxes (Details 2) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income tax provision at combined statutory rates	$ (16,914)	$ (15,447)	$ (7,684)
Non-deductible stock based compensation	(2,603)	(3,166)	(2,752)
Other non-deductible/non-includable items	(341)	12	(246)
Decrease in valuation allowance relating to current year temporary differences	341	43	1,506
Withholding and other taxes	(891)	(1,095)	(895)
Changes to tax reserves	84	833	99
U.S. federal and state taxes	(144)	45	(345)
Income tax at different rates in foreign and other provincial jurisdictions	918	(56)	(916)
Impact of changes in future enacted tax rates on current year temporary differences	0	0	(521)
Carryforward of investment and other tax credits (non-refundable)	1,932	2,463	1,526
Effect of changes in legislation relating to enacted tax rate increases	0	494	0
Changes to deferred tax assets and liabilities resulting from audit and other tax return adjustments	11	483	226
Tax effect of loss from equity-accounted investments	1,040	463	642
Other	(62)	(151)	67
Income Tax Expense (Benefit), Total	$ 16,629	$ 15,079	$ 9,293

Income Taxes (Details 3) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Net operating loss carryforwards	$ 15,377	$ 15,475
Investment tax credit and other tax credit carryforwards	6,615	6,101
Write-downs of other assets	0	690
Excess tax over accounting basis in property, plant and equipment and inventories	(852)	14,020
Accrued pension liability	5,287	6,615
Other accrued reserves	4,138	2,340
Total deferred income tax assets	30,565	45,241
Income recognition on net investment in leases	1,552	2,667
Total deferred income tax assets, before valuation allowance	29,013	42,574
Valuation allowance	4,754	6,113
Net deferred income tax asset	$ 24,259	$ 36,461

Income Taxes (Details 4) $ in Thousands	12 Months Ended
Income Taxes (Details 4) $ in Thousands	Dec. 31, 2013 USD ($)
Net Operating Loss Carryforwards [Line Items]
Investment Tax Credits and Other Tax Credit Carryforwards	$ 8,276
Net Operating Loss Carryforwards	49,412
In One Year [Member]
Net Operating Loss Carryforwards [Line Items]
Investment Tax Credits and Other Tax Credit Carryforward By Expiration Dates	0
Net Operating Loss Carryforwards By Expiration Dates	11
In Two Years [Member]
Net Operating Loss Carryforwards [Line Items]
Investment Tax Credits and Other Tax Credit Carryforward By Expiration Dates	0
Net Operating Loss Carryforwards By Expiration Dates	20
In Three Years [Member]
Net Operating Loss Carryforwards [Line Items]
Investment Tax Credits and Other Tax Credit Carryforward By Expiration Dates	0
Net Operating Loss Carryforwards By Expiration Dates	0
In Four Years [Member]
Net Operating Loss Carryforwards [Line Items]
Investment Tax Credits and Other Tax Credit Carryforward By Expiration Dates	0
Net Operating Loss Carryforwards By Expiration Dates	0
In Five Years [Member]
Net Operating Loss Carryforwards [Line Items]
Investment Tax Credits and Other Tax Credit Carryforward By Expiration Dates	0
Net Operating Loss Carryforwards By Expiration Dates	0
Thereafter [Member]
Net Operating Loss Carryforwards [Line Items]
Investment Tax Credits and Other Tax Credit Carryforward By Expiration Dates	8,276
Net Operating Loss Carryforwards By Expiration Dates	$ 49,381

Income Taxes (Details 5) - USD ($) $ in Thousands	12 Months Ended
Income Taxes (Details 5) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Reconciliation of beginning and ending amount of unrecognized tax benefits (excluding interest and penalties)
Balance at beginning of the year	$ 2,286	$ 3,119	$ 3,219
Additions based on tax positions related to the current year	210	392	404
Additions for tax positions of prior years	0	0	16
Reductions for tax positions of prior years	0	(77)	0
Settlements	0	(38)	0
Reductions resulting from lapse of applicable statute of limitations and administrative practices	(294)	(1,110)	(520)
Balance at December 31, 2013	$ 2,202	$ 2,286	$ 3,119

Income Taxes (Details 6) - USD ($) $ in Thousands	12 Months Ended
Income Taxes (Details 6) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Amortization of actuarial loss on defined benefit plan	$ (114)	$ (91)	$ (53)
Unrecognized actuarial gain or loss on defined benefit plan	(588)	285	145
Gain on curtailment of postretirement benefit plan	100	0	0
Unrecognized actuarial gain or loss on postretirement benefit plans	43	33	58
Other-than-temporary impairment of available-for-sale investment	0	(19)	0
Change in market value of available-for-sale investment	45	(42)	61
Unrealized change in cash flow hedging instruments	264	(185)	45
Realized change in cash flow hedging instruments upon settlement	80	(62)	(190)
Foreign currency translation adjustments	(26)	0	0
Income tax effect on comprehensive loss	$ 504	$ (43)	$ (446)

Income Taxes (Details Textual) - USD ($) $ in Thousands	12 Months Ended
Income Taxes (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Footnote disclosure - Deferred income tax (provision) recovery [Abstract]
Change in valuation allowance relating to the future utilization of deductible temporary differences, tax credits, and certain net operating loss carryforwards	$ 1,359	$ (59)
Change in valuation allowance recorded to deferred income tax expense	341	43	$ 1,506
Change of valuation allowance recorded to share capital	1,018	23	611
Deferred tax provision for amounts recorded in and reclassified from other comprehensive income	504	(43)	(446)
Deferred Tax Assets, Net [Abstract]
Deferred Tax Liabilities, Other	$ 100
Tax Credits and Net Operating Loss Carryfowards [Abstract]
Investment Tax Credits and Other Tax Credit Carryforward, Expiration Dates	Dec. 31, 2033
Net Operating Loss Carryforwards, Expiration Dates	Dec. 31, 2033
Net Operating Loss Carryforwards [Line Items]
Net Operating Loss Carryforwards	$ 49,412
Net Operating Loss Carryforwards, Limitations on Use	Realization of some or all of the benefit from these U.S. net tax operating losses is dependent on the absence of certain “ownership changes” of the Company’s common shares. An “ownership change,” as defined in the applicable federal income tax rules, would place possible limitations, on an annual basis, on the use of such net operating losses to offset any future taxable income that the Company may generate.
Valuation Allowance [Abstract]
Increase (release) of valuation allowance	$ 1,359	(59)
Change in valuation allowance recorded to deferred income tax expense	341	43	1,506
Change of valuation allowance recorded to share capital	1,018	23	611
Valuation allowance	4,754	6,113
Income Tax [Table]
Future release of the Valuatlion Allowance to be recorded to other equity	4,000
Disclosure relating to adoption of FIN 48 [Abstract]
Tax Adjustments, Settlements, and Unusual Provisions	2,100
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued	900
Total unrecognized tax benefits (including interest and penalties)	2,700	2,800
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	$ 2,700
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense [Abstract]
Interest and penalty associated with unrecognized tax benefits	less than
Interest and penalty associated with unrecognized tax benefits	$ (100)	$ (800)	$ 100
Internal Revenue Service (IRS) [Member]
Net Operating Loss Carryforwards [Line Items]
Net Operating Loss Carryforwards	$ 14,800

Capital Stock (Details 1) - Options Non Employees [Member]	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Options to Non-Employees
Average risk-free interest rate	1.64%	1.28%	2.38%
Contractual option life (in years)	7 years	7 years	6 years
Expected volatility	40.00%	50.00%	50.00%
Dividend yield	0.00%	0.00%	0.00%

Capital Stock (Details 2) - $ / shares	12 Months Ended
Capital Stock (Details 2) - $ / shares	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Option activity under the Stock Option Plan
Exercised	(1,316,347)	(1,429,685)	(907,167)
Employee Stock Option [Member]
Option activity under the Stock Option Plan
Options outstanding, beginning of year	7,441,068	7,200,721	6,743,272
Options outstanding, per share beginning of year	$ 18.48	$ 14.60	$ 10.79
Options granted	375,650	1,833,485	1,547,342
Weighted average fair value of options granted	$ 25.29	$ 24.59	$ 28.11
Exercised	1,316,347	1,429,685	907,167
Weighted average fair value of options exercised	$ 6.81	$ 6.24	$ 8.67
Forfeited	228,190	154,958	182,726
Weighted average fair value of options forfeited	$ 24.55	$ 23.03	$ 18.00
Expired	0	0	0
Weighted average fair value of options expired	$ 0.00	$ 0.00	$ 0.00
Cancelled	9,060	8,495	0
Weighted average fair value of options cancelled	$ 30.90	$ 22.07	$ 0.00
Options outstanding, end of period	6,263,121	7,441,068	7,200,721
Options outstanding, per share end of period	$ 21.11	$ 18.48	$ 14.60
Options exercisable, end of period	3,578,006	3,480,160	3,467,242
Options exercisable, weighted average exercise price	$ 18.56	$ 14.50	$ 9.51
Employee Stock Option China Incentive Plan [Member]
Option activity under the Stock Option Plan
Options outstanding, beginning of year	146,623
Options outstanding, per share beginning of year	$ 22.39
Options granted		146,623
Options outstanding, end of period	146,623	146,623
Options outstanding, per share end of period	$ 22.39	$ 22.39

Capital Stock (Details 3) - Restricted Stock Units (RSUs) [Member]	12 Months Ended
	Dec. 31, 2013 $ / shares shares
Resticted Share Units activity under the LTIP
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number, Beginning Balance \| shares	0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value, Beginning of Period \| $ / shares	$ 0
RSUs granted \| shares	322,561
Weighted average grant date fair value of RSUs granted \| $ / shares	$ 26.16
RSUs vested \| shares	(46,360)
Weighted average grant date fair value RSUs vested \| $ / shares	$ 26.23
RSUs forfeited \| shares	(12,061)
Weighted average grant date fair value RSUs forfeited \| $ / shares	$ 26.28
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number, Ending Balance \| shares	264,140
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value, End of Period \| $ / shares	$ 26.14

Capital Stock (Details 4) - Stock Appreciation Rights [Member]	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Fair value measurement of stock appreciation rights
Average risk-free interest rate	0.00%	0.72%
Expected option life (in years)	0 years	2 years 2 months 1 day
Expected volatility	0.00%	50.00%
Annual termination probability	0.00%	8.52%
Dividend yield	0.00%	0.00%

Capital Stock (Details 5) - USD ($) $ in Thousands	12 Months Ended
Capital Stock (Details 5) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Net income from continuing operations applicable to common shareholders	$ 44,424	$ 41,849	$ 16,115
Weighted average number of common shares (000's):
Issued and outstanding, beginning of period	67,841,233	66,482,425	65,052,740	64,145,573
Weighted average number of shares issued during the period	668,600	801,366	358,291
Weighted average number of shares used in computing basic income per share	67,151,025	65,854,106	64,503,864
Assumed exercise of stock options, net of shares assumed	1,809,903	2,078,893	3,354,992
Weighted average number of shares used in computing diluted income (loss) per share	68,960,928	67,932,999	67,858,856

Capital Stock (Details Textual) - USD ($)	12 Months Ended
Capital Stock (Details Textual) - USD ($)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Common shares issued pursuant to exercise of stock options	1,316,347	1,429,685	907,167
Cash proceeds from the issuance of common shares pursuant to exercise of stock options	$ 9,000,000	$ 8,900,000	$ 7,900,000
Common shares issued pursuant to vesting of RSUs, net of tax	42,461	0	0
Capital Stock (Textuals) [Abstract]
Share-based compensation costs (recovery) recorded	$ 11,900,000	$ 13,100,000	$ 11,900,000
Warrants issued or outstanding	0	0
Employee Stock Option [Member]
Common shares issued pursuant to exercise of stock options	(1,316,347)	(1,429,685)	(907,167)
Capital Stock (Textuals) [Abstract]
Share-based compensation costs (recovery) recorded	$ 8,900,000	$ 12,400,000	$ 9,400,000
Reserved common shares for future issuance	10,530,723	13,296,485
Options outstanding	6,263,121	7,441,068	7,200,721	6,743,272
Options outstanding, weighted average exercise price	$ 21.11	$ 18.48	$ 14.60	$ 10.79
Employee Stock-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized	$ 14,300,000	$ 20,600,000	$ 19,900,000
Employee Stock-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized, Period for Recognition	3 years	3 years 7 months 6 days	3 years 1 month 6 days
Options granted	375,650	1,833,485	1,547,342
Weighted average fair value of options granted	$ 7.10	$ 7.45	$ 9.07
Options exercisable	3,578,006	3,480,160	3,467,242
Options exercisable, weighted average exercise price	$ 18.56	$ 14.50	$ 9.51
Options cancelled	(9,060)	(8,495)	0
Options fully vested, expected	5,853,070
Options fully vested or expected to vest, weighted average exercise price	$ 20.79
Options fully vested or expected to vest, aggregate intrinsic value	$ 52,900,000
Options fully vested or expected to vest, weighted average remaining contractual life	4 years 8 months 12 days
Options exercisable intrinsic value	$ 40,200,000
Weighted average remaining contractual life of exercisable option	4 years 6 months
Intrinsic value of options exercised	$ 26,700,000	$ 23,400,000	$ 16,400,000
Forfeited, cancelled or expired	(228,190)	(154,958)	(182,726)
Options common shares were vested and exercisable	3,578,006
Options Non Employees [Member]
Capital Stock (Textuals) [Abstract]
Share-based compensation costs (recovery) recorded	$ 200,000	$ 100,000	$ 900,000
Options outstanding	76,751	120,001	142,251
Options outstanding, weighted average exercise price	$ 15.67	$ 14.14	$ 12.93
Options granted	2,500	12,500	103,944
Options granted to purchase the company's common stock, average exercise price	$ 26.28	$ 22.82	$ 27.64
Weighted average fair value of options granted	$ 11.50	$ 11.73	$ 13.75
Options exercisable	31,509	35,717	50,500
Options exercisable, weighted average exercise price	$ 12.38	$ 11.57	$ 11.50
Amount of stock options or rights included in accrued liabilities	$ 100,000	$ 100,000
Options fully vested or expected to vest, aggregate intrinsic value	500,000	$ 400,000	$ 300,000
Number of options modified in the period		15,000
Employee Stock Option China Incentive Plan [Member]
Capital Stock (Textuals) [Abstract]
Share-based compensation costs charged for the period Text		less than
Share-based compensation costs (recovery) recorded	$ 300,000	$ 100,000	0
Options outstanding	146,623	146,623
Options outstanding, weighted average exercise price	$ 22.39	$ 22.39
Stock based awards expiration period or remaining contractual life	Oct. 29, 2019
Employee Stock-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized, Period for Recognition	5 years
Options granted		146,623
Options granted to purchase the company's common stock, average exercise price		$ 22.39
Weighted average fair value of options granted		$ 6.96
Common share options subject to vesting based on performance commitment	146,623
Common share options subject to vesting based on performance commitment value	$ 2,700,000
Fair Value of Options Outstanding	$ 1,600,000
Options fully vested or expected to vest, weighted average remaining contractual life	7 years
Restricted Stock Units (RSUs) [Member]
Capital Stock (Textuals) [Abstract]
Number RSUs outstanding	264,140
Employee Stock-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized, Period for Recognition	2 years 10 months 24 days
Restricted Stock Unit Contingent Right	1
Restricted Stock Unit Economic Equivalent	1
Share-based compensation costs, not yet recognized	$ 4,700,000
Tax benefits realized	$ 0
Number SARs outstanding	264,140
Restricted Stock Units (RSUs) [Member] \| Non Employee [Member]
Capital Stock (Textuals) [Abstract]
Share-based compensation costs charged for the period Text	less than
Share-based compensation costs (recovery) recorded	$ 100,000
Restricted Stock Units (RSUs) [Member] \| Employee [Member]
Capital Stock (Textuals) [Abstract]
Share-based compensation costs (recovery) recorded	2,100,000
Stock Appreciation Rights [Member]
Capital Stock (Textuals) [Abstract]
Share-based compensation costs (recovery) recorded	$ 400,000	$ 600,000	$ 1,600,000
Number RSUs outstanding	0	118,000
Amount of stock options or rights included in accrued liabilities	$ 0	$ 1,900,000
Annual termination probability	0.00%	8.52%
Stock appreciation rights granted	0	0
Number of rights settled in cash	118,000	15,000
Cash paid in settlement	$ 2,400,000	$ 300,000
Average exercise price of cash settled rights	$ 6.86	$ 6.86
Number SARs outstanding	0	118,000
Fair value of SARs outstanding		$ 16.23
Forfeited, cancelled or expired	0	0
Maximum [Member] \| Employee Stock Option [Member]
Capital Stock (Textuals) [Abstract]
Stock based awards vesting period	5 years
Stock based awards expiration period or remaining contractual life	Dec. 31, 2021
Annual termination probability	8.52%	8.76%	8.76%
Maximum [Member] \| Options Non Employees [Member]
Capital Stock (Textuals) [Abstract]
Stock based awards vesting period	5 years
Stock based awards expiration period or remaining contractual life	Jun. 12, 2020
Maximum [Member] \| Employee Stock Option China Incentive Plan [Member]
Capital Stock (Textuals) [Abstract]
Stock based awards vesting period	5 years
Maximum [Member] \| Restricted Stock Units (RSUs) [Member]
Capital Stock (Textuals) [Abstract]
Stock based awards vesting period	4 years
Stock based awards expiration period or remaining contractual life	Dec. 01, 2016
Annual termination probability	8.52%
Minimum [Member] \| Employee Stock Option [Member]
Capital Stock (Textuals) [Abstract]
Stock based awards vesting period	0 years
Stock based awards expiration period or remaining contractual life	Jan. 01, 2014
Annual termination probability	0.00%	0.00%	0.00%
Minimum [Member] \| Options Non Employees [Member]
Capital Stock (Textuals) [Abstract]
Stock based awards vesting period	1 year
Stock based awards expiration period or remaining contractual life	Jan. 01, 2014
Minimum [Member] \| Employee Stock Option China Incentive Plan [Member]
Capital Stock (Textuals) [Abstract]
Stock based awards vesting period	0 years
Minimum [Member] \| Restricted Stock Units (RSUs) [Member]
Capital Stock (Textuals) [Abstract]
Stock based awards vesting period	1 year
Stock based awards expiration period or remaining contractual life	Jan. 01, 2014
Annual termination probability	0.00%

Segmented Information (Details 1) - USD ($) $ in Thousands	12 Months Ended
Segmented Information (Details 1) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Geographical Information - Revenue
Revenue	$ 287,937	$ 282,755	$ 235,098
Geographical Information - Property, plant and equipment
Property, plant and equipment	132,847	113,610
United States [Member]
Geographical Information - Revenue
Revenue	125,166	126,547	108,666
Geographical Information - Property, plant and equipment
Property, plant and equipment	60,285	55,658
Canada [Member]
Geographical Information - Revenue
Revenue	11,049	19,109	21,232
Geographical Information - Property, plant and equipment
Property, plant and equipment	23,687	21,779
Greater China [Member]
Geographical Information - Revenue
Revenue	56,480	44,922	33,265
Geographical Information - Property, plant and equipment
Property, plant and equipment	32,958	24,764
Western Europe [Member]
Geographical Information - Revenue
Revenue	26,000	26,309	18,895
Geographical Information - Property, plant and equipment
Property, plant and equipment	6,012	3,556
Asia excluding Greater China [Member]
Geographical Information - Revenue
Revenue	30,451	28,899	22,186
Geographical Information - Property, plant and equipment
Property, plant and equipment	9,200	7,134
Russia and the CIS [Member]
Geographical Information - Revenue
Revenue	19,600	20,130	16,157
Latin America [Member]
Geographical Information - Revenue
Revenue	13,017	9,419	6,051
Rest of world [Member]
Geographical Information - Revenue
Revenue	6,174	7,420	$ 8,646
Geographical Information - Property, plant and equipment
Property, plant and equipment	$ 705	$ 719

Segmented Information (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Segmented Information [Abstract]
Description of products and services from which each reportable segment derives its revenues	The Company has seven reportable segments identified by category of product sold or service provided: IMAX systems; theater system maintenance; joint revenue sharing arrangements; film production and IMAX DMR; film distribution; film post-production; and other. The IMAX systems segment designs, manufactures, sells or leases IMAX theater projection system equipment. The theater system maintenance segment maintains IMAX theater projection system equipment in the IMAX theater network. The joint revenue sharing arrangements segment provides IMAX theater projection system equipment to an exhibitor in exchange for a share of the box-office and concession revenues. The film production and IMAX DMR segment produces films and performs film re-mastering services. The film distribution segment distributes films for which the Company has distribution rights. The film post-production segment provides film post-production and film print services. The Company refers to all theaters using the IMAX theater system as “IMAX theaters”. The other segment includes certain IMAX theaters that the Company owns and operates, camera rentals and other miscellaneous items.
Description of the sources of revenue included in the Other segment	The other segment includes certain IMAX theaters that the Company owns and operates, camera rentals and other miscellaneous items.
Description of the basis of accounting for transactions between reportable segments	The accounting policies of the segments are the same as those described in note 2. Transactions between the film production and IMAX DMR segment and the film post-production segment are valued at exchange value. Inter-segment profits are eliminated upon consolidation, as well as for the disclosures below.
Segment Reporting Information [Line Items]
Advertising, marketing and commission costs	$ 2,500	$ 2,700	$ 2,400
Inventory (Recovery) Write-downs	444	$ 898	$ 0
Joint Revenue Sharing Arrangement Change In Depreciation Expense Due To Change In Estimated Useful Life Current Year	$ 700
Disclosure on Geographic Areas, Description of Revenue from External Customers	No single country in the Rest of the World, Western Europe or Asia (excluding Greater China) classifications comprise more than 5% of total revenue.
Percentage of total revenues represented by two largest customers	19.9%	15.9%	17.4%
Joint Revenue Sharing Arragement Previous Estimated Useful Life	10 years
Joint Revenue Sharing Arragement Amended Estimated Useful Life	13 years
Imax Systems [Member]
Segment Reporting Information [Line Items]
Advertising, marketing and commission costs	$ 2,500	$ 2,700	$ 2,400
Inventory (Recovery) Write-downs	274	795	0
Theater System Maintenance [Member]
Segment Reporting Information [Line Items]
Inventory (Recovery) Write-downs	170	103	0
Joint Revenue Sharing Arrangements [Member]
Segment Reporting Information [Line Items]
Advertising, marketing and commission costs	3,600	3,400	5,400
Production and Imax Dmr [Member]
Segment Reporting Information [Line Items]
Marketing Expense	4,200	3,300	3,800
Distribution [Member]
Segment Reporting Information [Line Items]
Marketing Expense	$ 400	$ 1,500	$ 1,900

Employees Pension and Postretirement Benefits (Details 1) $ in Thousands	Dec. 31, 2013 USD ($)
SERP Benefits [Member]
Schedule of expected benefit payments
2014	$ 0
2015	0
2016	0
2017	(19,228)
2018	0
Thereafter	0
Total expected future benefit payment	19,228
Postretirement Benefits Executives [Member]
Schedule of expected benefit payments
2014	(20)
2015	(22)
2016	(24)
2017	(30)
2018	(32)
Thereafter	(264)
Total expected future benefit payment	392
Postretirement Benefits Canadian Employees [Member]
Schedule of expected benefit payments
2014	(79)
2015	(92)
2016	(103)
2017	(114)
2018	(121)
Thereafter	(1,835)
Total expected future benefit payment	$ 2,344

Employees Pension and Postretirement Benefits (Details Textual) - USD ($) $ in Thousands		12 Months Ended
	Feb. 21, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Jul. 31, 2000
Pension and Other Postretirement Benefit Expense (Textuals) [Abstract]
Reduction in postretirement liability	$ 2,600
Curtailment gain	$ 2,185		$ 2,185	$ 0	$ 0
Employees Pension and Postretirement Benefits (Additional Textuals) [Abstract]
Defined benefit pension plan			The Company has an unfunded U.S. defined benefit pension plan, the SERP, covering Richard L. Gelfond, Chief Executive Officer (“CEO”) of the Company and Bradley J. Wechsler, Chairman of the Company’s Board of Directors. The SERP provides for a lifetime retirement benefit from age 55 determined as 75% of the member’s best average 60 consecutive months of earnings over the member’s employment history. The benefits were 50% vested as at July 2000, the SERP initiation date. The vesting percentage increases on a straight-line basis from inception until age 55. As at December 31, 2013, the benefits of Mr. Gelfond were 100% vested. Upon a termination for cause, prior to a change of control, the executive shall forfeit any and all benefits to which such executive may have been entitled, whether or not vested.
Defined contribution pension plans for employees			The Company also maintains defined contribution pension plans for its employees, including its executive officers. The Company makes contributions to these plans on behalf of employees in an amount up to 5% of their base salary subject to certain prescribed maximums.
Percentage of benefits vested since plan inception date						50.00%
Maximum percentage of base salary contributed to Pension Plan by Company			5.00%
Termination Benefit Vested					100.00%
SERP Benefits [Member]
Pension and Other Postretirement Benefit Expense (Textuals) [Abstract]
Accumulated benefit obligation for the SERP			$ 18,300	20,400
Amortization of prior year service costs			0
Interest cost		$ 300	195	272	$ 279
Postretirement benefits obligation			18,284	20,366	18,990
Companies contribution and expenses			0
Postretirement Benefits Executives [Member]
Pension and Other Postretirement Benefit Expense (Textuals) [Abstract]
Interest cost			19	13	26
Postretirement benefits obligation			392	524	502
Postretirement Benefits Canadian Employees [Member]
Pension and Other Postretirement Benefit Expense (Textuals) [Abstract]
Amortization of prior year service costs		less than
Amortization of prior year service costs		$ 100
Interest cost		$ 100	72	194	183
Postretirement benefits obligation			2,344	4,606	4,052
Curtailment gain			2,185	0	0
Canadian Plan [Member]
Pension and Other Postretirement Benefit Expense (Textuals) [Abstract]
Companies contribution and expenses			1,307	1,137	1,000
Us Internal Revenue Code [Member]
Pension and Other Postretirement Benefit Expense (Textuals) [Abstract]
Companies contribution and expenses			$ 273	$ 300	$ 200

Discontinued Operations (Details 1) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Assets
Cash	$ 134	$ 197
Accounts receivable	9	16
Inventories	20	21
Prepaid expenses	54	17
Property, plant and equipment	0	2
Total Assets	217	253
Liabilities
Accounts payable	147	133
Accrued liabilities	701	1,157
Deferred revenue	32	32
Total liabilities	$ 880	$ 1,322

Financial Instruments (Details 1) - USD ($) $ in Thousands	12 Months Ended
Financial Instruments (Details 1) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Summary of changes in the fair value
Beginning balance, January 1, 2013	$ 1,350	$ 1,012
Transfers into/out of Level 3	0	0
Total gains or losses (realized/unrealized) included in earnings	0	0
Total gains or losses (realized/unrealized) Included in other comprehensive income	(350)	338
Purchases, issuances, sales and settlements	0	0
Ending balance, December 31, 2013	1,000	1,350
The amount of total gains or losses for the period included in earnings attributable to the change in nrealized gains or losses relating to assets still held at the reporting date	$ 0	$ 150

Financial Instruments (Details 2) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Recorded investment in financing receivables by credit quality indicator
Minimum Lease Payments	$ 14,423	$ 14,175
Financed Sales Receivables	93,729	81,214
Total	108,152	95,389
In Good Standing [Member]
Recorded investment in financing receivables by credit quality indicator
Minimum Lease Payments	12,318	11,508
Financed Sales Receivables	89,017	69,310
Total	101,335	80,818
Credit Watch [Member]
Recorded investment in financing receivables by credit quality indicator
Minimum Lease Payments	420	0
Financed Sales Receivables	3,895	10,930
Total	4,315	10,930
Pre-Approved Transactions [Member]
Recorded investment in financing receivables by credit quality indicator
Minimum Lease Payments	288	467
Financed Sales Receivables	0	293
Total	288	760
Transactions Suspended [Member]
Recorded investment in financing receivables by credit quality indicator
Minimum Lease Payments	1,397	2,200
Financed Sales Receivables	817	681
Total	$ 2,214	$ 2,881

Financial Instruments (Details 3) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Investment In Financing Receivables On Nonaccrual Status
Net investment in leases recorded investment	$ 1,684	$ 2,666
Net investment in leases related allowance	(606)	(1,130)
Net financed sales receivables recorded investment	817	1,322
Net financed sales receivables related allowance	(236)	(66)
Total recorded investment	2,501	3,988
Total related allowance	$ (842)	$ (1,196)

Financial Instruments (Details 4) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current	$ 2,946	$ 1,207
30-89 Days	1,429	872
90+ Days	3,859	2,507
Billed Financing Receivables	8,234	4,586
Related Unbilled Recorded Investment	99,918	90,803
Total Recorded Investment	108,152	95,389
Related Allowances	(1,042)	(1,196)
Recorded Investment Net of Allowances	107,110	94,193
Net Investment in Leases [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current	444	144
30-89 Days	218	202
90+ Days	841	1,240
Billed Financing Receivables	1,503	1,586
Related Unbilled Recorded Investment	12,920	12,589
Total Recorded Investment	14,423	14,175
Related Allowances	(806)	(1,130)	$ (1,833)
Recorded Investment Net of Allowances	13,617	13,045
Net Financed Sales Receivables [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current	2,502	1,063
30-89 Days	1,211	670
90+ Days	3,018	1,267
Billed Financing Receivables	6,731	3,000
Related Unbilled Recorded Investment	86,998	78,214
Total Recorded Investment	93,729	81,214
Related Allowances	(236)	(66)	$ (316)
Recorded Investment Net of Allowances	93,493	81,148
Financing Receivables Continue To Accrue Finance Income [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current	618	234
30-89 Days	577	441
90+ Days	2,261	887
Billed Financing Receivables	3,456	1,562
Related Unbilled Recorded Investment	24,147	17,622
Related Allowances	(200)	0
Recorded Investment Net of Allowances	27,403	19,184
Financing Receivables Continue To Accrue Finance Income [Member] \| Net Investment in Leases [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current	168	11
30-89 Days	108	59
90+ Days	205	23
Billed Financing Receivables	481	93
Related Unbilled Recorded Investment	4,865	1,449
Related Allowances	(200)	0
Recorded Investment Net of Allowances	5,146	1,542
Financing Receivables Continue To Accrue Finance Income [Member] \| Net Financed Sales Receivables [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current	450	223
30-89 Days	469	382
90+ Days	2,056	864
Billed Financing Receivables	2,975	1,469
Related Unbilled Recorded Investment	19,282	16,173
Related Allowances	0	0
Recorded Investment Net of Allowances	$ 22,257	$ 17,642

Financial Instruments (Details 5) - USD ($) $ in Thousands	12 Months Ended
Financial Instruments (Details 5) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Financing Receivable, Impaired [Line Items]
Related Allowance	$ 236	$ 66
Recorded Investment	535	564
Unpaid Principal	283	233
Average Recorded Investment	545	680
Interest Income Recognized	34	22
Net Financed Sales Receivables [Member]
Financing Receivable, Impaired [Line Items]
Recorded Investment (Allowance)	535	187
Unpaid Principal (Allowance)	283	220
Related Allowance	236	66
Average Recorded Investment (Allowance)	545	201
Interest Income Recognized (Allowance)	(34)	0
Recorded Investment (No Related Allowance)	0	377
Unpaid Principal (No Related Allowance)	0	13
Average Recorded Investment (No Related Allowance)	0	479
Interest Income Recognized (No Related Allowance)	$ 0	$ 22

Financial Instruments (Detail 6) - USD ($) $ in Thousands	12 Months Ended
Financial Instruments (Detail 6) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Allowance for credit losses:
Beginning balance	$ 1,196
Receivable provisions, net of recoveries (note 16)	445	$ 524	$ 1,570
Ending balance	1,042	1,196
Net Financed Sales Receivables [Member]
Allowance for credit losses:
Beginning balance	66	316
Charge-offs	0	(109)
Receivable provisions, net of recoveries (note 16)	170	(141)
Ending balance	236	66	316
Ending balance: individually evaluated for impairment	236	66
Financing receivables:
Ending balance: individually evaluated for impairment	93,729	81,215
Net Investment in Leases [Member]
Allowance for credit losses:
Beginning balance	1,130	1,833
Charge-offs	(624)	(1,019)
Receivable provisions, net of recoveries (note 16)	300	316
Ending balance	806	1,130	$ 1,833
Ending balance: individually evaluated for impairment	806	1,130
Financing receivables:
Ending balance: individually evaluated for impairment	$ 14,423	$ 14,174

Financial Instruments (Details 7) - Foreign Exchange Contract [Member] - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Derivatives Fair Value [Line Items]
Derivative asset, Notional amount	$ 23,555	$ 8,069
Designated as Hedging Instrument [Member]
Derivatives Fair Value [Line Items]
Derivative asset, Notional amount	23,555	8,069
Not Designated as Hedging Instrument [Member]
Derivatives Fair Value [Line Items]
Derivative asset, Notional amount	$ 0	$ 0

Financial Instruments (Details 8) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Fair value of foreign exchange contracts
Derivative Asset, Fair Value	$ (421)	$ 297
Other Assets [Member] \| Foreign Exchange Forward [Member] \| Designated as Hedging Instrument [Member]
Fair value of foreign exchange contracts
Derivative Asset, Fair Value	0	297
Accrued and other liabilities [Member] \| Foreign Exchange Forward [Member] \| Designated as Hedging Instrument [Member]
Fair value of foreign exchange contracts
Derivative Asset, Fair Value	$ (421)	$ 0

Financial Instruments (Details 9) - USD ($) $ in Thousands	12 Months Ended
Financial Instruments (Details 9) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Derivatives in Foreign Currency Hedging relationships
Adjustments to accumulated other comprehensive income to record unrealized cash flow hedging (loss) gain	$ (1,031)	$ 716	$ (162)
Realization of cash flow hedging gains upon settlement (note 21(d))	(312)	236	684
Non Designated Derivatives in Foreign Currency relationships
Derivative (loss) gain	0	1,184	(1,014)
Foreign Exchange Forward [Member]
Derivatives in Foreign Currency Hedging relationships
Reclassification from accumulated other comprehensive income	(486)
Foreign Exchange Forward [Member] \| Selling, General and Administrative Expenses [Member]
Non Designated Derivatives in Foreign Currency relationships
Derivative (loss) gain	0	1,184	(1,014)
Foreign Exchange Forward [Member] \| Fair Value Hedging [Member]
Derivatives in Foreign Currency Hedging relationships
Adjustments to accumulated other comprehensive income to record unrealized cash flow hedging (loss) gain	(1,031)	716	(162)
Foreign Exchange Forward [Member] \| Fair Value Hedging [Member] \| Selling, General and Administrative Expenses [Member]
Derivatives in Foreign Currency Hedging relationships
Realization of cash flow hedging gains upon settlement (note 21(d))	$ 312	$ (236)	$ (684)

Financial Instruments (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Financial Instruments Additional (Textuals) [Abstract]
Carrying value of equity investments	$ 404	$ 3,074
Investment in preferred stock of other business venture	1,500
Financial Instruments (Textuals) [Abstract]
Impairment of available-for-sale investment	0	150	$ 0
Troubled Debt Restructuring write-down		100
Troubled Debt Restructuring recorded investment		500
Total carrying value of investments in new business ventures	5,800	4,400
Gross revenues of investment new business ventures	(6,600)	(9,000)
Cost of revenue of investment new business ventures	26,000	12,700
Loss on equity-accounted investments	(26,300)	(13,400)
Equity method investment, difference between carrying amount and underlying equity	400
Equity security under ASC 325	2,500
Investment in preferred stock of other business venture	1,500
Fair Value, Available for Sale Investment	1,000	1,400
Warrants	500
Equity Accounted Investment [Member]
Financial Instruments Additional (Textuals) [Abstract]
Carrying value of equity investments	404	3,074
New Equity Accounted Investment [Member]
Financial Instruments Additional (Textuals) [Abstract]
Carrying value of equity investments	1,400
Variable Interest Entity, Not Primary Beneficiary [Member] \| Equity Accounted Investment [Member]
Financial Instruments Additional (Textuals) [Abstract]
Carrying value of equity investments	404	$ 3,074
Variable Interest Entity, Not Primary Beneficiary [Member] \| New Equity Accounted Investment [Member]
Financial Instruments Additional (Textuals) [Abstract]
Carrying value of equity investments	$ 1,400