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Document and Entity Information	9 Months Ended
Document and Entity Information	Sep. 30, 2017 shares
Document and Entity Information [Abstract]
Entity Registrant Name	IMAX Corporation
Entity Central Index Key	0000921582
Document Type	10-Q
Document Period End Date	Sep. 30, 2017
Amendment Flag	false
Document Fiscal Year Focus	2017
Document Fiscal Period Focus	Q3
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 Common Stock Shares Outstanding	64,754,961
Trading Symbol	IMAX

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Assets
Cash and cash equivalents	$ 157,708	$ 204,759
Accounts receivable, net of allowance for doubtful accounts of $1,356 (December 31, 2016 - $1,250)	102,514	96,349
Financing receivables	123,510	122,125
Inventories	37,371	42,121
Prepaid expenses	10,217	6,626
Film assets	19,048	16,522
Property, plant and equipment	269,815	245,415
Other assets	22,957	33,195
Deferred income taxes	33,369	20,779
Other intangible assets	31,127	30,416
Goodwill	39,027	39,027
Total assets	846,663	857,334
Liabilities
Bank indebtedness	25,846	27,316
Accounts payable	18,178	19,990
Accrued and other liabilities	89,781	93,208
Deferred revenue	120,770	90,266
Total liabilities	254,575	230,780
Commitments and contingencies	0	0
Non-controlling interests
Non-controlling interests	2,340	4,980
Shareholders' equity
Capital stock common shares - no par value. Authorized - unlimited number. 64,892,201 issued and 64,754,961 outstanding (December 31, 2016 - 66,224,467 issued and 66,159,902 outstanding)	445,466	439,213
Less: Treasury stock, 137,240 shares at cost (December 31, 2016 - 64,565)	(4,386)	(1,939)
Other equity	173,524	177,304
Accumulated deficit	(92,423)	(47,366)
Accumulated other comprehensive loss	(1,846)	(5,200)
Total shareholders' equity attributable to common shareholders	520,335	562,012
Non-controlling interests	69,413	59,562
Total shareholders' equity	589,748	621,574
Total liabilities and shareholders' equity	$ 846,663	$ 857,334

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Assets
Allowance for doubtful accounts	$ 1,356	$ 1,250
Shareholders' equity
Common stock, shares issued	64,892,201	66,224,467
Common stock, shares outstanding	64,754,961	66,159,902
Number of treasury shares held in trust for future settlement of share based awards	137,240	64,565

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Revenues
Equipment and product sales	$ 30,714	$ 30,835	$ 63,593	$ 81,064
Services	49,817	37,195	133,264	122,853
Rentals	15,849	16,007	51,143	58,538
Finance income	2,420	2,288	7,214	6,991
Other	0	225	0	975
Revenues, total	98,800	86,550	255,214	270,421
Costs and expenses applicable to revenues
Equipment and product sales	14,270	15,690	32,352	49,075
Services	37,763	20,393	79,678	58,517
Rentals	6,899	5,504	18,086	15,367
Other	0	64	0	110
Cost and expenses applicable to revenues, total	58,932	41,651	130,116	123,069
Gross margin	39,868	44,899	125,098	147,352
Selling, general and administrative expenses (including share-based compensation expense of $5.2 million and $16.2 million for the three and nine months ended September 30, 2017, respectively (2016 — $7.7 million and $22.5 million, respectively))	25,540	30,686	85,071	92,706
Research and development	4,626	4,460	14,638	11,603
Asset impairments	0	1,223	1,225	1,223
Amortization of intangibles	802	531	2,182	1,537
Receivable provisions, net of recoveries	963	275	2,088	631
Impairment of investments	0	0	0	194
Exit costs, restructuring charges and associated impairments	3,437	0	13,695	0
Income from operations	4,500	7,724	6,199	39,458
Interest income	253	370	761	1,217
Interest expense	(528)	(469)	(1,418)	(1,325)
Income from operations before income taxes	4,225	7,625	5,542	39,350
Provision for income taxes	(1,009)	(2,551)	(885)	(9,635)
Loss from equity-accounted investments, net of tax	(318)	(690)	(837)	(2,471)
Net income	2,898	4,384	3,820	27,244
Less: net income attributable to non-controlling interests	(3,748)	(1,859)	(6,307)	(7,401)
Net (loss) income attributable to common shareholders	$ (850)	$ 2,525	$ (2,487)	$ 19,843
Net (loss) income per share attributable to common shareholders - basic and diluted:
Net (loss) income per share - basic	$ (0.01)	$ 0.04	$ (0.04)	$ 0.29
Net (loss) income per share - diluted	$ (0.01)	$ 0.04	$ (0.04)	$ 0.29

Condensed Consolidated Statements of Operations (Unaudited) (Parenthetical) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Condensed Consolidated Statements of Operations [Abstract]
Share-based compensation costs	$ 5.2	$ 7.7	$ 16.2	$ 22.5

Condensed Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Net income	$ 2,898	$ 4,384	$ 3,820	$ 27,244
Unrealized net gain (loss) from cash flow hedging instruments	1,366	(293)	2,451	1,865
Realization of cash flow hedging net (gain) loss upon settlement	(717)	572	(533)	2,565
Foreign currency translation adjustments	1,080	(452)	2,842	(1,849)
Amortization of postretirement benefit plan actuarial loss	0	17	0	51
Other Comprehensive Income (Loss), before Tax	1,729	(156)	4,760	2,632
Income tax expense related to other comprehensive income (loss)	(170)	(77)	(502)	(1,166)
Other Comprehensive Income (Loss), net of Tax	1,559	(233)	4,258	1,466
Comprehensive income	4,457	4,151	8,078	28,710
Less: Comprehensive income attributable to non-controlling interests	(4,092)	(1,717)	(7,211)	(5,986)
Comprehensive income attributable to common shareholders	$ 365	$ 2,434	$ 867	$ 22,724

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Operating Activities
Net income	$ 3,820	$ 27,244
Adjustments to reconcile net income to cash from operations:
Depreciation and amortization	39,767	34,179
Write-downs, net of recoveries	25,620	2,903
Change in deferred income taxes	(5,145)	(517)
Stock and other non-cash compensation	18,916	22,896
Unrealized foreign currency exchange gain	(863)	(206)
Loss from equity-accounted investments	539	2,769
Loss (gain) on non-cash contribution to equity-accounted investees	298	(298)
Investment in film assets	(30,686)	(14,162)
Changes in other non-cash operating assets and liabilities	11,153	(29,504)
Net cash provided by operating activities	63,419	45,304
Investing Activities
Purchase of property, plant and equipment	(16,356)	(10,033)
Investment in joint revenue sharing equipment	(35,538)	(25,524)
Investment in new business ventures	(1,500)	0
Acquisition of other intangible assets	(3,939)	(2,931)
Net cash used in investing activities	(57,333)	(38,488)
Financing Activities
Repayment of bank indebtedness	(1,500)	(1,500)
Settlement of restricted share units and options	(15,366)	(8,376)
Common shares issued - stock options exercised	14,419	7,196
Treasury stock purchased for future settlement of restricted share units	(4,386)	(6)
Taxes withheld and paid on employee stock awards vested	(218)	(230)
Repurchase of common shares	(46,138)	(100,378)
Taxes paid on secondary sale and repatriation dividend		(2,991)
Net cash used in financing activities	(53,189)	(106,285)
Effects of exchange rate changes on cash	52	124
Decrease in cash and cash equivalents during period	(47,051)	(99,345)
Cash and cash equivalents, beginning of period	204,759	317,449
Cash and cash equivalents, end of period	$ 157,708	$ 218,104

Basis of Presentation

9 Months Ended

Sep. 30, 2017

Basis of Presentation and Condensed Consolidated Statements of Operations Supplemental Information [Abstract]

Basis of Presentation

1. Basis of Presentation

IMAX Corporation, together with its consolidated subsidiaries (the “Company”), prepares its financial statements in accordance with United States Generally Accepted Accounting Principles (“U.S. GAAP”).

The condensed consolidated financial statements include the accounts of the Company together with its consolidated subsidiaries, except for subsidiaries which the Company has identified as variable interest entities (“VIEs”) where the Company is not the primary beneficiary. The nature of the Company’s business is such that the results of operations for the interim periods presented are not necessarily indicative of results to be expected for the fiscal year. In the opinion of management, the information contained herein reflects all normal and recurring adjustments necessary to make the results of operations for the interim periods a fair statement of such operations.

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 nine film production companies that are VIEs. For four 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 majority of these consolidated assets are held by the IMAX Original Film Fund (the “Original Film Fund”) as described in note 17(b). For the other five 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. A loss in value of an investment other than a temporary decline is recognized as a charge to the condensed consolidated statements of operations.

Total assets and liabilities of the Company’s consolidated VIEs are as follows:

	September 30,		December 31,
	2017		2016

Total assets	$	5,420	$	10,346
Total liabilities	$	6,549	$	6,368

Total assets and liabilities of the VIE entities which the Company does not consolidate are as follows:

	September 30,		December 31,
	2017		2016

Total assets	$	443	$	444
Total liabilities	$	386	$	363

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 $nil at September 30, 2017 (December 31, 2016 — $nil).

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”) or ASC 320 “Investments in Debt and Equity Securities” (“ASC 320”), as appropriate.

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

The year-end condensed consolidated balance sheet data was derived from audited financial statements, but does not include all disclosures required by U.S. GAAP.

These interim financial statements should be read in conjunction with the consolidated financial statements included in the Company’s 2016 Annual Report on Form 10-K for the year ended December 31, 2016 (“the 2016 Form 10-K”) which should be consulted for a summary of the significant accounting policies utilized by the Company. These interim financial statements are prepared following accounting policies consistent with the Company’s financial statements for the year ended December 31, 2016, except as noted below. Certain prior period information has been revised to reflect the current period information.

New Accounting Standards and Accounting Changes	9 Months Ended
New Accounting Standards and Accounting Changes	Sep. 30, 2017
New Accounting Standards and Accounting Changes [Abstract]
New Accounting Standards and Accounting Changes	2. New Accounting Standards and Accounting Changes Adoption of New Accounting Policies The Company adopted the following standards on January 1, 2017, which are effective for annual periods ending after December 31, 2016, and for annual and interim periods thereafter. In July 2015, the FASB issued ASU No. 2015-11, “Inventory (Topic 330): Simplifying the Measurement of Inventory” (“ASU 2015-11”). The purpose of the amendment is to more closely align the measurement of inventory in U.S. GAAP with the measurement of inventory in International Financial Reporting Standards. Under the ASU inventory is measured at the lower of cost and net realizable value. The clarifications are not intended to result in any changes in practice and to reduce the complexity in guidance on the subsequent measurement of inventory. This standard only applies to inventory being measured using the first-in, first-out or average cost methods of accounting for inventory. The adoption of ASU 2015-11 did not have an impact to the Company’s condensed consolidated financial statements. In March 2016, the FASB issued ASU No. 2016-05, “Derivatives and Hedging (Topic 815): Effect of Derivative Contract Novations on Existing Hedge Accounting Relationships” (“ASU 2016-05”). The amendments in ASU 2016-05 apply to all reporting entities for which there is a change in the counterparty to a derivative instrument that has been designated as a hedging instrument under Topic 815. The amendments clarify that a change in the counterparty to a derivative instrument that has been designated as the hedging instrument under Topic 815 does not, in and of itself, require de-designation of that hedging relationship provided that all other hedge accounting criteria (including those in paragraphs 815-20-35-14 through 35-18) continue to be met. The adoption of this ASU 2016-05 did not have an impact to the Company’s condensed consolidated financial statements. In March 2016, the FASB issued ASU No. 2016-07, “Investments – Equity Method and Joint Ventures (Topic 323): Simplifying the Transition to the Equity Method of Accounting” (“ASU 2016-07”). The purpose of the amendment is to eliminate the requirement that when an investment qualifies for use of the equity method as a result of an increase in the level of ownership interest or degree of influence, an investor must adjust the investment, results of operations, and retained earnings retroactively on a step-by step basis as if the equity method had been in effect during all previous periods that the investment had been held. The adoption of ASU 2016-07 did not have an impact to the Company’s condensed consolidated financial statements. In October 2016, the FASB issued ASU No. 2016-16, “Income Taxes (Topic 740)”. The purpose of ASU 2016-16 is to eliminate the exception for an intra-entity transfer of an asset other than inventory. The amendments require the recognition of the income tax consequences of an intra-entity transfer of an asset, other than inventory, when the transfer occurs. The Company elected to early adopt ASU 2016-16 during the first quarter of 2017. The impact from the adoption was reflected in the Company’s condensed consolidated financial statements on a modified retrospective basis resulting in an increase to Accumulated deficit of $8.3 million, a decrease to Other assets of $14.8 million, an increase to Deferred taxes of $7.9 million and an increase to Accrued and other liabilities of $1.4 million. In October 2016, the FASB issued ASU No. 2016-17, “Consolidation (Topic 810)”. The purpose of ASU 2016-17 is to update the requirement of the reporting entity, in determining whether it satisfies the second characteristic of a primary beneficiary, to include all of its direct variable interests in a VIE and, on a proportionate basis, its indirect variable interests in a VIE held through related parties, including related parties that are under common control with the reporting entity. The adoption of ASU 2016-17 did not have an impact to the Company’s condensed consolidated financial statements. Recently Issued FASB Accounting Standard Codification Updates In February 2016, the FASB issued ASU No. 2016-02, “Leases (Topic 842)” (“ASU 2016-02”). The purpose of the amendment is to help investors and other financial statement users better understand the amount, timing, and uncertainty of cash flows arising from leases. New disclosures will include qualitative and quantitative requirements to provide additional information about the amounts recorded in the financial statements. Lessor accounting will remain largely unchanged from current guidance, however ASU 2016-02 will provide improvements that are intended to align lessor accounting with the lessee model and with updated revenue recognition guidance. For public entities, the amendments in ASU 2016-02 are effective for interim and annual reporting periods beginning after December 15, 2018. As a lessor, the Company has a significant portion of its revenue derived from leases, including its joint revenue sharing arrangements, and while the lessor accounting model is not fundamentally different, the Company continues to evaluate the effect of the standard on this revenue stream. In March 2016, the FASB issued ASU No. 2016-08, “Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations” (“ASU 2016-08”). The purpose of ASU 2016-08 is to clarify the implementation of guidance on principal versus agent considerations. In April 2016, the FASB issued ASU No. 2016-10, “Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing” (“ASU 2016-10”). The purpose of ASU 2016-10 is to provide more detailed guidance in the following key areas: identifying performance obligations and licenses of intellectual property. In May 2016, the FASB issued ASU No. 2016-11, to rescind from the FASB Accounting Standards Codification certain SEC paragraphs as a result of two SEC Staff Announcements at the March 3, 2016 meeting. In May 2016, the FASB issued ASU No. 2016-12, “Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients” (“ASU 2016-12”). The purpose of ASU 2016-12 is to clarify certain narrow aspects of Topic 606 such as assessing the collectibility criterion, presentation of sales taxes and other similar taxes collected from customers, noncash consideration, contract modifications at transition, completed contracts at transition, and technical corrections. In December 2016, the FASB issued ASU No. 2016-20, “Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers”. The amendments in ASU 2016-20 represent changes to clarify the accounting standard codification, correct unintended application of guidance, or make minor improvements to the accounting standards codification that are related to Topic 606, Revenue from Contracts with Customers. For public companies, ASU 2016-08, ASU 2016-10, ASU 2016-11, ASU 2016-12 and ASU 2016-20, which are all related to Topic 606, are effective for interim and annual reporting periods beginning after December 15, 2017. . The Company has performed an analysis of its contracts to determine those in scope of the standard, has performed detailed analyses of those contracts and identified its performance obligations. At this time, the Company does not believe its future distinct performance obligations will be significantly different from its current deliverables, including its existing system deliverable. The Company has also determined that its revenues from the Digital Re-mastering (“DMR”) of films, theater system hybrid sales and sales contracts will be impacted to varying degrees by the inclusion of variable consideration in the calculation of contract consideration. Revenues from film distribution are expected to use the sales-based royalty model of revenue recognition and as a result, the Company does not expect a significant difference from the current revenue recognition methodology. Revenue recognition practices for aftermarket sales, new business and owned and operated theaters are not expected to change. The Company anticipates that DMR revenues will accelerate from the period in which the gross box office is earned to the period in which the film is released to the IMAX theater network. Hybrid sales revenues will increase by an estimated amount of variable consideration earned from gross box office over the term of the arrangement, appropriately constrained on account of the extent of time until resolution of the contingency. Sales contract consideration will also increase by a component of variable consideration for consumer price index increases and gross box office returns, though the Company does not expect the number to be significant to any one contract. The Company currently intends to adopt the new standard using the modified retrospective method and continues to make significant progress in gathering historical information on its contracts in preparation applying the opening adjustment and for preparing the standard’s expanded disclosure requirements. In June 2016, the FASB issued ASU No. 2016-13, “Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments” (“ASU 2016-13”). The purpose of ASU 2016-13 is to require a financial asset measured on the amortized cost basis to be presented at the net amount expected to be collected. Credit losses relating to available-for-sale debt securities should be recorded through an allowance for credit losses. For public entities, the amendments in ASU 2016-13 are effective for interim and annual reporting periods beginning after December 15, 2019. The Company is currently assessing the impact of ASU 2016-13 on its condensed consolidated financial statements. In January 2017, the FASB issued ASU No. 2017-01, “Business Combinations (Topic 805): Clarifying the Definition of a Business” (“ASU 2017-01”). The purpose of the amendment is to clarify the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. For public entities, the amendments in ASU 2017-01 are effective for interim and annual reporting periods beginning after December 15, 2017. The Company is currently assessing the impact of ASU 2017-01 on its condensed consolidated financial statements. In January 2017, the FASB issued ASU No. 2017-04, “Intangibles – Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment” (“ASU 2017-04”). The purpose of the amendment is to simplify how an entity is required to test goodwill for impairment by eliminating Step 2 from the goodwill impairment test. Step 2 measures a goodwill impairment loss by comparing the implied fair value of a reporting unit’s goodwill with the carrying amount of that goodwill. For public entities, the amendments in ASU 2017-04 are effective for interim and annual reporting periods beginning after December 15, 2019. The Company is currently assessing the impact of ASU 2017-04 on its condensed consolidated financial statements. In March 2017, the FASB issued ASU No. 2017-07, “Compensation – Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost” (“ASU 2017-07”). The amendment requires the service cost component of net periodic benefit cost be presented in the same income statement line item as other employee compensation costs arising from services rendered during the period and other components of the net periodic benefit cost be presented separately from the line item that includes the service cost and outside of any subtotal of operating income. For public entities, the amendments in ASU 2017-07 are effective for interim and annual reporting periods beginning after December 15, 2017. The Company is currently assessing the impact of ASU 2017-07 on its condensed consolidated financial statements. In May 2017, the FASB issued ASU No. 2017-09, “Compensation - Stock compensation (Topic 718): Scope of modification accounting” (“ASU 2017-09”). The purpose of the amendment is to clarify which changes to the terms or condition of a share-based payment award require an entity to apply modification accounting. For all entities that offer share based payment awards, ASU 2017-09 are effective for interim and annual reporting periods beginning after December 15, 2017. The Company is currently assessing the impact of ASU 2017-09 on its condensed consolidated financial statements. In August 2017, the FASB issued ASU No. 2017-12, “Derivatives and Hedging (Topic 815)”. The purpose of the amendment is to better align the results of cash flow and fair value hedge accounting with risk management activities through changes to both the designation and measurement guidance for qualifying hedging relationships and the presentation of hedge results in the financial statements. For public entities, the amendments in ASU 2017-12 are effective for interim and annual reporting periods beginning after December 15, 2018. The Company is currently assessing the impact of ASU 2017-12 on its condensed consolidated financial statements. The Company considers the applicability and impact of all recently issued FASB accounting standard codification updates. Accounting standards updates that are not noted above were assessed and determined to be not applicable or not significant to the Company’s condensed consolidated financial statements for the period ended June 30, 2017.

Financing Receivables

9 Months Ended

Sep. 30, 2017

Financing Receivables [Abstract]

Financing Receivables

3. Financing Receivables

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

	September 30,		December 31,
	2017		2016
Gross minimum lease payments receivable	$	7,267	$	10,466
Unearned finance income		(693)		(1,710)
Minimum lease payments receivable		6,574		8,756
Accumulated allowance for uncollectible amounts		(321)		(672)
Net investment in leases		6,253		8,084
Gross financed sales receivables		156,796		154,301
Unearned finance income		(38,617)		(39,766)
Financed sales receivables		118,179		114,535
Accumulated allowance for uncollectible amounts		(922)		(494)
Net financed sales receivables		117,257		114,041
Total financing receivables	$	123,510	$	122,125

Net financed sales receivables due within one year	$	30,646	$	21,980
Net financed sales receivables due after one year	$	86,611	$	92,061

As at September 30, 2017, the financed sale receivables had a weighted average effective interest rate of 9.1% (December 31, 2016 — 9.3%).

Inventories

9 Months Ended

Sep. 30, 2017

Inventories [Abstract]

Inventories

4. Inventories

	September 30,		December 31,
	2017		2016
Raw materials	$	22,971	$	28,000
Work-in-process		3,301		3,818
Finished goods		11,099		10,303
	$	37,371	$	42,121

At September 30, 2017, finished goods inventory for which title had passed to the customer and revenue was deferred amounted to $9.7 million (December 31, 2016 — $2.3 million).

During the three and nine months ended September 30, 2017, the Company recognized write-downs for excess and obsolete inventory based upon current estimates of net realizable value considering future events and conditions of $0.3 million, respectively (2016 — recovery of less than $0.1 million and an expense of $0.2 million, respectively).

Film Assets

9 Months Ended

Sep. 30, 2017

Film Costs [Abstract]

Film Assets

5. Film Assets

		September 30,		December 31,
	2017		2016
Completed and released films, net of accumulated amortization	$	4,659	$	10,643
Films in production		30		325
Episodic assets		11,774		-
Films in development		2,585		5,554
	$	19,048	$	16,522

The Company expects to amortize episodic costs of $11.8 million for a television series within the next three months.

The Company recognized an impairment on its episodic content assets, in its new business segment, of $11.1 million for the three and nine months ended September 30, 2017, respectively, as a result of lower than anticipated revenue generated for the television series’ first season.

Property Plant and Equipment

9 Months Ended

Sep. 30, 2017

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment

6. Property Plant and Equipment

	As at September 30, 2017
			Accumulated		Net Book
	Cost		Depreciation		Value
Equipment leased or held for use
Theater system components	$	250,642	$	101,512	$	149,130
Camera equipment		6,016		4,059		1,957
		256,658		105,571		151,087
Assets under construction		28,427		-		28,427
Other property, plant and equipment
Land		8,203		-		8,203
Buildings		73,593		16,711		56,882
Office and production equipment		42,546		25,842		16,704
Leasehold improvements		11,692		3,180		8,512
		136,034		45,733		90,301
	$	421,119	$	151,304	$	269,815


	As at December 31, 2016
			Accumulated		Net Book
	Cost		Depreciation		Value
Equipment leased or held for use
Theater system components	$	224,890	$	89,218	$	135,672
Camera equipment		5,739		3,732		2,007
		230,629		92,950		137,679
Assets under construction		18,315		-		18,315
Other property, plant and equipment
Land		8,203		-		8,203
Buildings		69,861		14,877		54,984
Office and production equipment		41,128		21,935		19,193
Leasehold improvements		10,067		3,026		7,041
		129,259		39,838		89,421
	$	378,203	$	132,788	$	245,415

Other Intangible Assets

9 Months Ended

Sep. 30, 2017

Other Intangible Assets [Abstract]

Other Intangible Assets

7. Other Intangible Assets

	As at September 30, 2017
			Accumulated		Net Book
	Cost		Amortization		Value
Patents and trademarks	$	11,980	$	7,570	$	4,410
Licenses and intellectual property		22,590		8,595		13,995
Other		18,531		5,809		12,722
	$	53,101	$	21,974	$	31,127

	As at December 31, 2016
			Accumulated		Net Book
	Cost		Amortization		Value
Patents and trademarks	$	11,395	$	7,046	$	4,349
Licenses and intellectual property		22,490		7,620		14,870
Other		15,352		4,155		11,197
	$	49,237	$	18,821	$	30,416

Other intangible assets of $18.5 million are comprised mainly of the Company’s investment in an enterprise resource planning system. Fully amortized other intangible assets of $5.9 million are still in use by the Company.

During the nine months ended September 30, 2017, the Company acquired $3.9 million in other intangible assets. The weighted average amortization period for these additions was 10 years.

During the three and nine months ended September 30, 2017, the Company incurred costs of less than $0.1 million and $0.1 million, respectively to renew or extend the term of acquired other intangible assets which were recorded in selling, general and administrative expenses (2016 – less than $0.1 million and $0.2 million, respectively).

As at September 30, 2017, estimated amortization expense for each of the years ended December 31, are as follows:

2017 (three months remaining)	$	1,126
2018		4,505
2019		4,505
2020		4,505
2021		4,505

Credit Facility and Playa Vista Loan

9 Months Ended

Sep. 30, 2017

Credit Facility and Playa Vista Loan [Abstract]

Credit Facility and Playa Vista Construction Loan [Text Block]

8. Credit Facility and Playa Vista Loan

The Company maintains a senior secured credit facility (the “Credit Facility”) with a maximum borrowing capacity of $200.0 million and a scheduled maturity of March 3, 2020. 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. Certain of the Company’s subsidiaries serve as guarantors (the “Guarantors”) of the Company’s obligations under the Credit Facility.

The terms of the Credit Facility are set forth in the Fourth Amended and Restated Credit Agreement (as amended, the “Credit Agreement”), dated March 3, 2015, 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. On February 22, 2016, the Company amended the terms of the Credit Agreement to increase the general restricted payment basket thereunder (which covers, among other things, the repurchase of shares) from $150.0 million to $350.0 million in the aggregate after the amendment date.

The Company was in compliance with all of its requirements at September 30, 2017.

Total amounts drawn and available under the Credit Facility at September 30, 2017 were $nil and $200.0 million, respectively (December 31, 2016 — $nil and $200.0 million, respectively).

As at September 30, 2017, the Company did not have any letters of credit and advance payment guarantees outstanding (December 31, 2016 — $nil), under the Credit Facility.

Playa Vista Financing

IMAX PV Development Inc., a Delaware corporation (“PV Borrower”) and wholly-owned subsidiary of the Company, entered into a loan agreement with Wells Fargo. The loan (the “Playa Vista Loan”) was used to principally fund the costs of development and construction of the West Coast headquarters of the Company, located in the Playa Vista neighborhood of Los Angeles, California (the “Playa Vista Project”).

In connection with the Playa Vista Project, the Playa Vista Loan was fully drawn at $30.0 million and bears interest at a variable rate per annum equal to 2.0% above the 30-day LIBOR rate. PV Borrower is required to make monthly payments of combined principal and interest over a 10-year term with a lump sum payment at the end of year 10. The Playa Vista Loan is being amortized over 15 years. The Playa Vista Loan will be fully due and payable on October 19, 2025 (the “Maturity Date”), and may be prepaid at any time without premium, but with all accrued interest and other applicable payments.

The Playa Vista Loan is secured by a deed of trust from PV Borrower in favor of Wells Fargo and other documents evidencing and securing the loan (the “Loan Documents”), granting a first lien on and security interest in the Playa Vista property and the Playa Vista Project, including all improvements to be constructed thereon. The Loan Documents include absolute and unconditional payment and completion guarantees provided by the Company to Wells Fargo for the performance by PV Borrower of all the terms and provisions of the Playa Vista Loan.

The Loan Documents contain affirmative, negative and financial covenants (including compliance with the financial covenants of the Company’s outstanding Credit Facility), agreements, representations, warranties, borrowing conditions, and events of default customary for development projects such as the Playa Vista Project.

Bank indebtedness includes the following:

	September 30,		December 31,
	2017		2016
Playa Vista Loan	$	26,167	$	27,667
Deferred charges on debt financing		(321)		(351)
	$	25,846	$	27,316

Total amounts drawn under the loan at September 30, 2017 was $26.2 million (December 31, 2016 — $27.7 million). The effective interest rate for the three and nine months ended September 30, 2017 was 3.26% and 3.06%, respectively (2016 — 2.51% and 2.46%, respectively).

In accordance with the loan agreement, the Company is obligated to make payments on the principal of the loan as follows:

2017 (three months remaining)	$	500
2018		2,000
2019		2,000
2020		2,000
2021		2,000
Thereafter		17,667
	$	26,167

Wells Fargo Foreign Exchange Facility

Within the Credit Facility, the Company is able to purchase foreign currency forward contracts and/or other swap arrangements. There is no settlement risk on its foreign currency forward contracts at September 30, 2017, as the fair value exceeded the notional value of the forward contracts. As at September 30, 2017, the Company has $35.1 million in notional value of such arrangements outstanding.

Bank of Montreal Facility

As at September 30, 2017, the Company has available a $10.0 million facility (December 31, 2016 — $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 Export Development Canada (the “Bank of Montreal Facility”). The Company did not have any letters of credit and advance payment guarantees outstanding as at September 30, 2017 (December 31, 2016 — $0.1 million) under the Bank of Montreal Facility.

Contingencies and Guarantees	9 Months Ended
Contingencies and Guarantees	Sep. 30, 2017
Commitments, Contingencies and Guarantees [Abstract]
Commitments, Contingencies and Guarantees	9. Commitments, Contingencies and Guarantees Commitments In the ordinary course of business, the Company enters into contractual agreements with third parties that include non-cancelable payment obligations, for which it is liable in future periods. These arrangements can include terms binding the Company to minimum payments and/or penalties if it terminates the agreement for any reason other than an event of default as described by the agreement. The Company has a minimum commitment of $50.2 million toward the development, production, post-production and marketing related to certain film and new content initiatives. As of September 30, 2017, the Company has spent $35.1 million, and expects to spend $4.4 million during the remainder of the year. 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 (“FASB ASC Topic 450”), 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. On May 15, 2006, the Company initiated arbitration against Three-Dimensional Media Group, Ltd. (“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 re-examination proceedings involving one of 3DMG’s patents. Following a status conference on April 27, 2016 before the ICDR, the ICDR granted 3DMG leave to amend its answer and counterclaims, and subsequently lifted the stay in this matter. In its amended counterclaims, 3DMG seeks damages for alleged unpaid royalties and other fees under the license and consulting agreements. The ICDR held the first phase of a final hearing during the week of July 10, 2017, and the final hearing occurred during the week of October 16, 2017. Final briefings are due in December 2017, with a judgment expected in the first quarter of 2018. The Company believes that the amount of loss, if any, suffered in connection with the amended 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. The minimum amount in the range has been used to measure the amount to be accrued for this loss contingency in accordance with FASB ASC Topic 450. 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 Chamber 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”). On March 27, 2008, the arbitration panel issued a final award in favor of the Company in the amount of $11.3 million, consisting of past and future rents owed to the Company, plus interest and costs, as well as an additional $2,512 each day in interest from October 1, 2007 until the date the award is paid. 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 10, 2013, the Bombay High Court ruled that it has jurisdiction over the proceeding filed by E-City. The Company appealed that ruling to the Supreme Court of India, and on March 10, 2017, the Supreme Court set aside the Bombay High Court’s judgement and dismissed E-City’s petition. On March 29, 2017, the Company filed an Execution Application in the Bombay High Court seeking to enforce the ICC award against E-City and several related parties. On June 24, 2011, the Company commenced a proceeding in the Ontario Superior Court of Justice for recognition of the ICC 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. In January 2013, the Company filed an action in the New York Supreme Court seeking to collect the amount owed to the Company by certain entities and individuals affiliated with E-City. On October 16, 2015, the New York Supreme Court denied the Company’s petition, and in October 2017, the New York Appellate Division affirmed that decision. On July 29, 2014, the Company commenced a separate proceeding to have the Canadian judgment against E-City recognized in New York, and on October 2, 2015, the New York Supreme Court granted IMAX’s request, recognizing the Canadian judgment and entering it as a New York judgment. On November 26, 2014, E-City filed a motion in the Bombay High Court seeking to enjoin IMAX from continuing the New York legal proceedings. On February 2, 2015, the Bombay High Court denied E-City’s request for an injunction. On March 16, 2015, E-City filed an appeal of this Bombay High Court decision. In March 2013, IMAX (Shanghai) Multimedia Technology Co., Ltd. (“IMAX Shanghai”), the Company’s majority-owned subsidiary in China, received notice from the Shanghai office of the General Administration of Customs (“Customs Authority”) that it had been selected for a customs audit (the “Audit”). In the course of the Audit, the Customs Authority discovered the underpayment by IMAX Shanghai of the freight and insurance portion of the customs duties and taxes applicable to the importation of certain IMAX theater systems during the period from October 2011 through March 2013 of approximately $0.1 million, for which payment was remitted in June 2017. Though IMAX Shanghai’s importation agent accepted responsibility for the error giving rise to the underpayment, the matter has been transferred to the Anti-Smuggling Bureau (the “ASB”) of the Customs Authority for further review. Given that the amount of the underpayment exceeds RMB 200,000 (the applicable ASB threshold), the Company has been advised that the matter may be treated as a criminal rather than as an administrative matter. In 2017, IMAX Shanghai recorded an estimate of $0.3 million in respect of fines that it believes are likely to result from the matter. IMAX Shanghai has been advised that the range of potential penalties is between three and five times the underpayment whether the matter is assessed as criminal or administrative; however, the actual amount of any fines or other penalties remains unknown and the Company cautions that these actual fines or other penalties maybe be greater or less than the amount accrued or the expected range. On November 11, 2013, Giencourt Investments, S.A. (“Giencourt”) initiated arbitration before the International Centre for Dispute Resolution in Miami, Florida, based on alleged breaches by the Company of its theater agreement and related license agreement with Giencourt. Giencourt submitted its statement of claim in January 2015, the Company submitted its statement of defense and counterclaim in April 2015 and Giencourt submitted its arbitration reply paper in September 2015. An arbitration hearing for witness testimony was held during the week of December 14, 2015. At the hearing, Giencourt’s expert identified monetary damages of up to approximately $10.4 million, which Giencourt sought to recover from the Company. The Company asserted a counterclaim against Giencourt for breach of contract and sought to recover lost profits in excess of $24.0 million under the agreements. In addition, on December 10, 2015, Giencourt made a motion to the panel seeking to enforce a purported settlement of the matter based on negotiations between Giencourt and the Company. The panel held a final hearing with closing arguments on October 20 and 21, 2016. On February 7, 2017, the panel issued a Partial Final Award and on July 21, 2017, the panel issued a Final Award (collectively, the “Award”), which held that the parties had reached a binding settlement, and therefore the panel did not reach the merits of the dispute. The Company strongly disputes that discussions about a potential resolution of this matter amounted to an enforceable settlement. The Company is filing a motion to vacate the arbitration award in the United States Court for the Southern District of Florida on the grounds that the panel exceeded its jurisdiction. At this time, the Company is unable to determine the amounts that it may owe pursuant to the Award, or the timing of any such payments, and therefore no assurances can be given with respect to the ultimate outcome of the matter. 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. 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 Company’s accrual for product warranties, that was recorded as part of accrued and other liabilities in the condensed consolidated balance sheets is less than $0.1 million at September 30, 2017 and December 31, 2016, respectively. 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 amounts 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 condensed consolidated balance sheets as at September 30, 2017 and December 31, 2016, 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 condensed consolidated financial statements with respect to the contingent aspect of these indemnities.

Condensed Consolidated Statements of Operations Supplemental Information	9 Months Ended
	Sep. 30, 2017
Basis of Presentation and Condensed Consolidated Statements of Operations Supplemental Information [Abstract]
Condensed Consolidated Statements of Operations Supplemental Information	10. Condensed Consolidated Statements of Operations Supplemental Information Selling Expenses The Company defers direct selling costs such as sales commissions and other amounts related to its sale and sales-type lease arrangements until the related revenue is recognized. These costs and direct advertising and marketing, included in costs and expenses applicable to revenues-equipment and product sales, totaled $1.1 million and $2.2 million for the three and nine months ended September 30, 2017, respectively (2016 — $1.3 million and $3.0 million, respectively). Film exploitation costs, including advertising and marketing, totaled $2.5 million and $9.1 million for the three and nine months ended September 30, 2017, respectively (2016 — $4.8 million and $13.8 million, respectively), and are recorded in costs and expenses applicable to revenues-services as incurred. Commissions are recognized as costs and expenses applicable to revenues-rentals in the month they are earned. These costs totaled $0.4 million and $0.9 million for the three and nine months ended September 30, 2017, respectively (2016 — $0.6 million and $0.9 million respectively). Direct advertising and marketing costs for each theater are charged to costs and expenses applicable to revenues-rentals as incurred. These costs totaled an expense of $0.8 million and $1.5 million for the three and nine months ended September 30, 2017, respectively (2016 — expense of $0.4 million and $1.0 million, respectively). Foreign Exchange Included in selling, general and administrative expenses for the three and nine months ended September 30, 2017 is a gain of $0.5 million and $0.7 million, respectively (2016 — loss of $0.2 million and a loss of $0.1 million, respectively), for net foreign exchange gains/losses related to the translation of foreign currency denominated monetary assets and liabilities. See note 16(d) for additional information. Collaborative Arrangements 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 years or longer with renewal provisions. Title to equipment under joint revenue sharing arrangements generally 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 47 exhibitors for a total of 1,077 theater systems, of which 702 theaters were operating as at September 30, 2017, 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) of the Company’s 2016 Form 10-K. Amounts attributable to transactions arising between the Company and its customers under joint revenue sharing arrangements are included in Equipment and Product Sales and Rentals revenue and for the three and nine months ended September 30, 2017 amounted to $18.2 million and $54.2 million, respectively (2016 — $19.7 million and $66.9 million, respectively). 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 global IMAX theater network. In a typical IMAX DMR film arrangement, the Company receives a percentage, which in recent years has averaged approximately 12.5%, of net box office receipts, defined as gross box office receipts less applicable sales taxes, of any commercial films released in the IMAX theater network outside of Greater China from the applicable film studio for the conversion of the film to the IMAX DMR format and for access to the Company’s premium distribution platform. Within Greater China, the Company receives a lower percentage of box office receipts for certain films. The Company does not typically hold distribution rights or the copyright to these films. For the nine months ended September 30, 2017, the majority of IMAX DMR revenue was earned from the exhibition of 46 IMAX DMR films (2016 – 48) throughout the IMAX theater network. The accounting policy for the Company’s IMAX DMR arrangements is disclosed in note 2(m) of the Company’s 2016 Form 10-K. Amounts attributable to transactions arising between the Company and its customers under IMAX DMR arrangements are included in Services revenue and for the three and nine months ended September 30, 2017 amounted to $25.9 million and $77.1 million, respectively (2016 — $21.6 million and $78.8 million, respectively). Co-Produced Film and Television 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 and 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. In 2016, the Company entered into an arrangement to co-produce television episodic content. Funding was provided to the third party and the third party retains the copyright and rights to the content. The Company obtained exclusive theatrical distribution rights to the first two episodes and a percentage share to all television revenue. The accounting policies relating to co-produced film arrangements are disclosed in notes 2(a) and 2(m) of the Company’s 2016 Form 10-K. As at September 30, 2017, the Company has one significant co-produced film arrangement which represents the VIE total assets and liabilities balance of $0.4 million and four other co-produced film arrangements, the terms of which are similar. For the three and nine months ended September 30, 2017, amounts totaling $0.3 million and $1.0 million, respectively (2016 — $0.5 million and $1.0 million, respectively) 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. As at September 30, 2017, the Company is participating in one significant co-produced television arrangement. This arrangement is not a VIE. For the three and nine months ended September 30, 2017, revenues of $8.7 million and $8.7 million, respectively, and costs and expenses applicable to revenues of $19.8 million and $20.6 million, respectively, attributable to this collaborative arrangement have been recorded in Revenue – Services and Costs and expenses applicable to revenues - Services, respectively. Included therein are net revenues attributable to transactions between the Company and other parties involved in the production of the episodic content of $0.7 million and $0.7 million, respectively.

Condensed Consolidated Statements of Cash Flows Supplemental Information

9 Months Ended

Sep. 30, 2017

Supplemental Cash Flow Elements [Abstract]

Condensed Consolidated Statements of Cash Flows Supplemental Information

11. Condensed Consolidated Statements of Cash Flows Supplemental Information

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

	Nine Months Ended
	September 30,
		2017		2016
Decrease (increase) in:
Accounts receivable	$	(8,564)	$	6,571
Financing receivables		(1,263)		(1,145)
Inventories		4,453		(12,508)
Prepaid expenses		(3,592)		(5,105)
Other assets		(345)		(882)
Increase (decrease) in:
Accounts payable		(1,805)		(6,616)
Accrued and other liabilities (1)		(8,133)		(1,991)
Deferred revenue		30,402		(7,828)
	$	11,153	$	(29,504)

(1)	Changes in accrued and other liabilities for the nine months ended September 30, 2017 includes payments of $6.4 million related to the Company’s restructuring activities. See note 18 for additional details.

Cash payments made on account of:

	Nine Months Ended
	September 30,
		2017		2016
Income taxes	$	17,952	$	20,822
Interest	$	612	$	541

Depreciation and amortization are comprised of the following:

	Nine Months Ended
	September 30,
		2017		2016
Film assets	$	13,560	$	11,842
Property, plant and equipment
Joint revenue sharing arrangements		13,299		11,581
Other property, plant and equipment		8,638		7,355
Other intangible assets		3,157		2,368
Other assets		691		631
Deferred financing costs		422		402
	$	39,767	$	34,179

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

	Nine Months Ended
	September 30,
		2017		2016

Accounts receivable	$	2,633	$	556
Inventories		297		246
Financing receivables		680		75
Property, plant and equipment (2) (3)		4,412		792
Film assets (1) (4)		16,076		1,000
Other assets (3)		1,522		-
Impairment of investments		-		194
Other intangible assets		-		40
	$	25,620	$	2,903

__________

(1)	The Company reviewed the carrying value of certain documentary film assets as a result of lower than expected revenue being generated during the period and revised expectations for future revenues based on the latest information available. An impairment of $4.6 million was recorded based on the carrying value of these documentary films as compared to the related estimated future box office and revenues that would ultimately be generated by these films.
(2)	The Company recognized asset impairment charges of $0.6 million against property, plant and equipment after an assessment of the carrying value of certain assets in light of their future expected cash flows.
(3)	As a result of the Company’s recent restructuring activities, certain long-lived assets were deemed to be impaired as the Company’s exit from certain activities limited the future revenue associated with these assets. The Company recognized film impairment charges of $0.3 million, property, plant and equipment charges of $3.7 million and other asset charges of $1.5 million. See note 18 for additional details.
(4)	The Company recognized an impairment on its episodic content assets of $11.1 million as a result of lower than anticipated revenue generated for the television series’ first season.

Significant non-cash investing and financing activities are comprised of the following:

	Nine Months Ended
	September 30,
		2017		2016
Net accruals related to:
Purchases of property, plant and equipment	$	935	$	122
Investment in joint revenue sharing arrangements		150		212
Acquisition of other intangible assets		72		(133)
	$	1,157	$	201

Capital Stock

9 Months Ended

Sep. 30, 2017

Capital Stock [Abstract]

Capital Stock

13. Capital Stock

Stock-Based Compensation

Compensation costs recorded in the condensed consolidated statements of operations for the Company’s stock-based compensation plans were $6.0 million and $18.2 million for the three and nine months ended September 30, 2017, respectively (2016 — $7.7 million and $22.5 million, respectively). The following reflects the stock-based compensation expense recorded to the respective financial statement line items in the following respective periods:

		Three Months Ended		Nine Months Ended
		September 30, 2017		September 30, 2017
Cost and expenses applicable to revenues	$	380	$	1,120
Selling, general and administrative expenses		5,198		16,196
Research and development		165		480
Exit costs, restructuring charges and associated impairments		299		372
	$	6,042	$	18,168

As at September 30, 2017, the Company has reserved a total of 11,000,149 (December 31, 2016 — 12,012,572) common shares for future issuance under the Company’s Stock Option Plan (“SOP”) and the IMAX Corporation Amended and Restated Long-Term Incentive Plan (“IMAX LTIP”). Of the common shares reserved for issuance, there are options in respect of 5,241,065 common shares and restricted share units (“RSUs”) in respect of 1,156,897 common shares outstanding at September 30, 2017. At September 30, 2017, options in respect of 4,011,217 common shares were vested and exercisable.

The Company early adopted ASU 2016-09, related to stock-based compensation, in June 2016. ASU 2016-09 eliminates the requirement to estimate and apply a forfeiture rate to reduce stock compensation expense during the vesting period and, instead, account for forfeitures as they occur. ASU 2016-09 also requires the presentation of employee taxes as a financing activity on the condensed consolidated statement of cash flows.

Stock Option Plan and IMAX LTIP

The Company recorded an expense of $0.9 million and $3.3 million for the three and nine months ended September 30, 2017, respectively (2016 — expense of $3.4 million and $9.4 million, respectively) related to stock option grants issued to employees and directors in the IMAX LTIP and SOP plans. An income tax benefit is recorded in the condensed consolidated statements of operations of $0.3 million and $1.0 million for the three and nine months ended September 30, 2017, respectively (2016 — $0.9 million and $2.4 million, respectively), for these costs.

The weighted average fair value of all stock options granted to employees and directors for the three and nine months ended September 30, 2017 at the grant date was $6.15 and $8.32 per share, respectively (2016 — $7.80 and $8.16 per share, respectively). The following assumptions were used to estimate the average fair value of the stock options:

	Three Months		Nine Months
	Ended September 30,		Ended September 30,
	2017	2016	2017	2016

Average risk-free interest rate	2.14%	1.44%	2.34%	1.67%
Expected option life (in years)	4.83-5.08	4.44 - 4.88	4.71 - 5.83	4.44 - 5.24
Expected volatility	30%	30%	30%	30%
Dividend yield	0%	0%	0%	0%

Stock options to Non-Employees

There were no common share options issued to non-employees during the three and nine months ended September 30, 2017 and 2016, respectively.

There were no non-employee stock options outstanding as at September 30, 2017. As at September 30, 2016, there were 28,750 stock options outstanding with a weighted average exercise price of $26.90 per share. 26,950 stock options were exercisable with an average weighted exercise price of $26.97 per share and the vested stock options have an aggregate intrinsic value of $0.1 million.

For the three and nine months ended September 30, 2017, the Company recorded an expense of $nil and less than $0.1 million, respectively (2016 — expense of less than $0.1 million and recovery less than $0.1 million, respectively) to selling, general and administrative expenses related to the non-employee stock options. There were no liabilities accrued for non-employee stock options as at September 30, 2017 (December 31, 2016 — less than $0.1 million).

China Long Term Incentive Plan (“China LTIP”)

The China LTIP was adopted by IMAX China Holding, Inc. (“IMAX China”), a subsidiary of the Company, in October 2012. Each stock option (“China Option”), RSU or cash settled share-based payment (“CSSBP”) issued under the China LTIP represents an opportunity to participate economically in the future growth and value creation of IMAX China.

In connection with the IMAX China IPO and in accordance with the China LTIP, IMAX China adopted a post-IPO share option plan and a post-IPO restricted stock unit plan. Pursuant to these plans, IMAX China issued additional China Options and China LTIP Restricted Share Units (“China RSUs”) for the nine months ended September 30, 2017.

During the three months ended September 30, 2017, the Company recorded an expense related to the China Options, China RSUs and CSSBPs of $0.3 million, $0.7 million and $0.1 million, respectively (2016 — $0.2 million, $0.7 million and $0.1 million, respectively). During the nine months ended September 30, 2017, the Company recorded an expense related to the China Options, China RSUs and CSSBPs of $0.9 million, $0.9 million and $0.3 million, respectively (2016 — $0.4 million, $0.1 million and $0.3 million, respectively). The liability recognized with respect to the CSSBPs as at September 30, 2017 was $0.5 million (December 31, 2016 — $0.3 million).

Stock Option Summary

The following table summarizes certain information in respect of option activity under the SOP and IMAX LTIP for the nine months ended September 30:

				Weighted Average Exercise
	Number of Shares			Price Per Share
	2017	2016	2017		2016

Options outstanding, beginning of period	5,190,542	4,805,244	$	28.35	$	27.03
Granted	854,764	984,452		30.07		31.49
Exercised	(658,341)	(268,516)		21.90		20.54
Forfeited	(95,375)	(45,024)		32.41		28.03
Expired	(22,269)	-		37.08		-
Cancelled	(28,256)	(2,483)		30.65		33.80
Options outstanding, end of period	5,241,065	5,473,673		29.32		28.14
Options exercisable, end of period	4,011,217	3,924,432		28.94		27.34

The Company cancelled 28,256 stock options from its IMAX LTIP or SOP surrendered by Company employees during the three and nine months ended September 30, 2017 (2016 - 2,483 during the three and nine months ended).

As at September 30, 2017, options that are exercisable have an intrinsic value of $0.3 million and a weighted average remaining contractual life of 4.4 years. The intrinsic value of options exercised in the three and nine months ended September 30, 2017 was $nil million and $6.8 million, respectively (2016 — $0.5 million and $3.2 million, respectively).

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 $4.1 million and $12.7 million for the three and nine months ended September 30, 2017, respectively (2016 — expense of $3.9 million and $11.6 million, respectively), related to RSU grants issued to employees and directors in the plan. The Company did not issue any RSU grants to certain advisors and strategic partners of the Company during the nine months ended September 30, 2017 and 2016.

During the three and nine months ended September 30, 2017, in connection with the vesting of RSUs, the Company settled 63,711 and 316,278, respectively (2016 — 27,416 and 271,032, respectively) common shares to IMAX LTIP participants, of which nil and 7,127, respectively (2016 — 21,871 and 50,167, respectively) common shares, net of shares withheld for tax withholdings of 18,177 and 24,478, respectively (2016 — 5,328 and 8,836, respectively) were issued from treasury. Common shares settled through the open market purchases by the IMAX LTIP trustee were 45,534 and 284,673 respectively (2016 — 217 and 212,029, respectively).

Total stock-based compensation expense related to non-vested RSUs not yet recognized at September 30, 2017 and the weighted average period over which the awards are expected to be recognized is $26.7 million and 2.3 years, respectively (2016 — $26.8 million and 2.4 years, respectively). The Company’s actual tax benefits realized for the tax deductions related to the vesting of RSUs was $0.3 million and $2.7 million, respectively for the three and nine months ended September 30, 2017 (2016 — $0.3 million and $2.6 million, respectively).

Historically, RSUs granted under the IMAX LTIP have vested between immediately and four years from the grant date. In connection with the amendment and restatement of the IMAX LTIP at the Company’s annual and special meeting of shareholders on June 6, 2016, the IMAX LTIP plan was amended to impose a minimum one-year vesting period on future RSU grants, with a carve-out for 300,000 RSUs that may vest on a shorter schedule. During 2017, 46,613 RSUs (2016 – 39,726 RSUs) with a vesting period of less than one year were issued from the remaining carve-out balance of 260,274 RSUs leaving a balance of 213,661 RSUs at September 30, 2017. There were no RSUs issued from the carve-out balance in the third quarter. 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 for the nine months ended September 30:

	Number of Awards		Weighted Average Grant Date Fair Value Per Share
	2017	2016		2017		2016

RSUs outstanding, beginning of period	1,124,180	973,637	$	33.01	$	32.27
Granted	460,362	465,968		30.54		31.70
Vested and settled	(316,278)	(271,032)		30.46		29.30
Forfeited	(111,367)	(28,435)		31.99		30.78
RSUs outstanding, end of period	1,156,897	1,140,138		32.90		32.78

Issuer Purchases of Equity Securities

During the three and nine months ended September 30, 2017, the Company repurchased nil and 1,736,150 common shares, respectively (2016 – 500,000 and 3,290,512, respectively) at an average price of $nil and $26.57 per share, respectively (2016 – $29.32 and $30.48 per share, respectively). The repurchases in the first half of 2017 exhausted the remaining allowance of $46.1 million under the previously announced $200.0 million share repurchase program. The average carrying value of the stock retired was deducted from common stock and the remaining excess over the average carrying value of stock was charged to accumulated deficit.

On June 12, 2017, the Company announced that its Board of Directors approved a new $200.0 million share repurchase program for shares of the Company’s common stock. The share repurchase program expires on June 30, 2020. The repurchases may be made either in the open market or through private transactions, subject to market conditions, applicable legal requirements and other relevant factors. The Company has no obligation to repurchase shares and the share repurchase program may be suspended or discontinued by the Company at any time. There were no repurchases of shares under the new share repurchase program in the third quarter.

The total number of shares purchased during the three and nine months ended September 30, 2017 does not include any shares purchased in the administration of employee share-based compensation plans which amounted to nil and 604,036, respectively (2016 — nil and 249,657, respectively) common shares, at an average price of $nil and $32.32 per share, respectively (2016 — $nil and $33.55 per share, respectively).

As at September 30, 2017, the IMAX LTIP trustee held 137,240 (December 31, 2016 — 66,093) shares purchased for $4.4 million (December 31, 2016 — $2.0 million) in the open market to be issued upon the settlement of RSUs and stock options. The shares held with the trustee are recorded at cost and are reported as a reduction against capital stock in the condensed consolidated balance sheet.

Canadian Securities Law Matters

The Company has received an exemption decision issued by the Ontario Securities Commission, dated April 1, 2016, for relief from the formal issuer bid requirements under Canadian securities laws. The exemption decision permits the Company to repurchase up to 10% of its outstanding common shares in any twelve-month period through the facilities of the New York Stock Exchange (“NYSE”) under repurchase programs that the Company may implement from time to time. The Canadian securities laws regulate an issuer’s ability to make repurchases of its own securities.

The Company sought the exemption so that it can make repurchases under its repurchase programs in excess of the maximum allowable in reliance on the existing “other published markets” exemption from the formal issuer bid requirements available under Canadian securities laws. The “other published markets” exemption caps the Company’s ability to repurchase its securities through the facilities of the NYSE at 5% of the issuer’s outstanding securities during any 12-month period.

The conditions of the exemption decision are as follows: (i) any repurchases made in reliance on the exemption decision must be permitted under, and part of repurchase programs established and conducted in accordance with, U.S. securities laws and NYSE rules, (ii) the aggregate number of common shares acquired in reliance on the exemption decision by the Company and any person or company acting jointly or in concert with the Company within any 12 months does not exceed 10% of the outstanding common shares at the beginning of the 12-month period, (iii) the common shares are not listed and posted for trading on an exchange in Canada, (iv) the exemption decision applies only to the acquisition of common shares by the Company within 36 months of the date of the decision, and (v) prior to purchasing common shares in reliance on the exemption decision, the Company discloses the terms of the exemption decision and the conditions applicable thereto in a press release that is issued on SEDAR and includes such language as part of the news release required to be issued in accordance with the “other published markets exemption” in respect of any repurchase program that may be implemented by the Company.

Net (Loss) Income Per Share

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

	Three Months				Nine Months
	Ended September 30,				Ended September 30,
	2017		2016		2017		2016

Net (loss) income applicable to common shareholders	$	(850)	$	2,525	$	(2,487)	$	19,843
Weighted average number of common shares (000's):
Issued and outstanding, beginning of period		64,723		67,067		66,160		69,673
Weighted average number of shares repurchased during the period		13		23		(536)		(1,620)
Weighted average number of shares used in computing basic income per share		64,736		67,090		65,624		68,053
Assumed exercise of stock options and RSUs, net of shares assumed repurchased		67		656		210		668
Weighted average number of shares used in computing diluted income per share		64,803		67,746		65,834		68,721

The calculation of diluted earnings per share excludes 6,230,891 and 5,181,485 shares, respectively that are issuable upon the vesting of 1,075,439 and 710,843, RSUs, respectively and the exercise of 5,155,452 and 4,470,642 stock options, respectively for the three and nine months ended September 30, 2017, as the impact would be antidilutive. The calculation of diluted earnings per share excludes 2,570,983 and 2,834,896 shares, respectively that are issuable upon the vesting of 19,530 and 283,443 RSUs, respectively and the exercise of 2,551,453 and 2,551,453 stock options, respectively for the three and nine months ended September 30, 2016, as the impact would be antidilutive.

As part of the adoption of ASU 2016-09, the excess tax benefit is no longer included in the calculation of diluted shares under the treasury stock method.

Shareholder’s Equity Attributable to Common Shareholders

The following summarizes the movement of Shareholders’ Equity attributable to common shareholders for the nine months ended September 30, 2017:

Balance as at December 31, 2016	$	562,012
Net loss attributable to common shareholders		(2,487)
Adjustments to capital stock:
Cash received from the issuance of common shares		14,419
Issuance of common shares for vested RSUs, net		273
Fair value of stock options exercised at the grant date		3,444
Average carrying value of repurchased and retired common shares		(11,884)
Share held in treasury		(2,446)
Adjustments to other equity:
Employee stock options granted		4,216
Non-employee stock options granted and vested		17
Fair value of stock options exercised at the grant date		(3,444)
RSUs granted		13,621
RSUs vested		(9,797)
Stock exercised from treasury shares		(8,393)
Adjustments to accumulated deficit:
Retrospective adjustment related to intra-entity transfers (notes 2 and 12)		(8,314)
Common shares repurchased and retired		(34,256)
Adjustments to accumulated other comprehensive loss:
Unrealized net gain from cash flow hedging instruments		2,451
Realization of cash flow hedging net loss upon settlement		(533)
Foreign currency translation adjustments		1,938
Tax effect of movement in other comprehensive income		(502)
Balance as at September 30, 2017	$	520,335

Income Taxes

9 Months Ended

Sep. 30, 2017

Income Taxes [Abstract]

Income Taxes

12. Income Taxes

Income Taxes

The Company’s effective tax rate differs from the statutory tax rate and varies from year to year primarily as a result of permanent differences, investment and other tax credits, the provision for income taxes at different rates in foreign and other provincial jurisdictions, enacted statutory tax rate increases or reductions in the year, changes due to foreign exchange, changes in the Company’s valuation allowance based on the Company’s recoverability assessments of deferred tax assets, and favorable or unfavorable resolution of various tax examinations. During the quarter ended September 30, 2017, there was no change in the Company’s estimates of the recoverability of its deferred tax assets based on an analysis of both positive and negative evidence including projected future earnings.

As at September 30, 2017, the Company had net deferred income tax assets after valuation allowance of $33.4 million (December 31, 2016 — $20.8 million), which consists of a gross deferred income tax asset of $33.6 million (December 31, 2016 — $21.0 million), against which the Company is carrying a $0.2 million valuation allowance (December 31, 2016 — $0.2 million).

For the quarter ended September 30, 2017, the Company recorded a provision for income taxes of $1.0 million. Included in the provision for income taxes was a $0.2 million provision for tax shortfalls related to stock-based compensation costs recognized in the period, offset by a less than $0.1 million recovery related to other items.

The Company has elected to early adopt ASU 2016-16 related to income taxes during the first quarter of 2017. The impact from the adoption was reflected in the Company’s condensed consolidated financial statements on a modified retrospective basis resulting in an increase to Accumulated deficit of $8.3 million, a decrease to Other assets of $14.8 million, an increase to Deferred taxes of $7.9 million and an increase to Accrued and other liabilities of $1.4 million.

The Company early adopted ASU 2016-09, related to stock-based compensation, in June 2016. ASU 2016-09 eliminates additional paid in capital ("APIC") pools and requires excess tax benefits and tax deficiencies to be recorded in the condensed consolidated statements of operations when the awards vest or are settled. In addition, modified retrospective adoption of ASC 2016-09 eliminates the requirement that excess tax benefits be realized before they can be recognized. The Company has recorded an adjustment of $0.9 million to Deferred income taxes related to the impact from adoption of the provisions related to forfeiture rates. See note 13 for further discussion of the impact from the adoption of ASU 2016-09.

Cash held outside of North America as at September 30, 2017 was $117.3 million (December 31, 2016 — $117.4 million), of which $39.3 million was held in the People’s Republic of China (“PRC”) (December 31, 2016 — $31.5 million). The Company's intent is to permanently reinvest these amounts outside of Canada and the Company does not currently anticipate that it will need funds generated from foreign operations to fund North American operations. In the event funds from foreign operations are needed to fund operations in North America and if withholding taxes have not already been previously provided, the Company would be required to accrue and pay these additional withholding tax amounts on repatriation of funds from China to Canada. The Company currently estimates this amount to be $6.3 million.

Income Tax Effect on Other Comprehensive Income

The income tax expense included in the Company’s other comprehensive income are related to the following items:

	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2017		2016		2017		2016

Unrealized change in cash flow hedging instruments	$	188	$	76	$	132	$	(485)
Realized change in cash flow hedging instruments upon settlement		(358)		(149)		(634)		(667)
Amortization of actuarial loss on postretirement benefit plan		-		(4)		-		(14)
	$	(170)	$	(77)	$	(502)	$	(1,166)

Segmented Information

9 Months Ended

Sep. 30, 2017

Segmented Information [Abstract]

Segmented Information

14. Segmented Information

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.

In the first quarter of 2017, modifications were made to the CEO’s reporting package to move away from the Company’s historical two primary groups – IMAX Theater Systems and Film – and to better align with the way in which the CODM manages the business. The new structure is expected to assist users of the financial statements with an enhanced understanding of how management views the business, and the drivers behind the Company’s performance. Certain of the prior period’s figures have been reclassified to conform to the current period’s presentation.

The Company has identified new business as an additional reportable segment in the first quarter of 2017. The Company now has the following eight reportable segments: IMAX systems; IMAX DMR; joint revenue sharing arrangements; theater system maintenance; film distribution; film post-production; new business; and other.

The Company’s reportable segments are now organized under four primary groups identified by nature of product sold or service provided: (1) Network Business, representing variable revenue generated by box office results and which includes the reportable segment of IMAX DMR and contingent rent from the joint revenue sharing arrangements and IMAX systems segments; (2) Theater Business, representing revenue generated by the sale and installation of theater systems and maintenance services, primarily related to the IMAX Systems and Theater System Maintenance reportable segments, and also includes fixed hybrid revenues and upfront installation costs from the joint revenue sharing arrangements segment and after-market sales of projection system parts and 3D glasses from the other segment; (3) New Business, which includes content licensing and distribution fees associated with the Company’s original content investments, virtual reality initiatives, IMAX Home Entertainment, and other business initiatives that are in the development and/or start-up phase, and (4) Other; which includes the film post-production and distribution segments and certain IMAX theaters that the Company owns and operates, camera rentals and other miscellaneous items from the other segment. The Company is presenting information at a disaggregated level to provide more relevant information to readers, as permitted by the standard. The accounting policies of the segments are the same as those described in note 2 to the audited consolidated financial statements included in the Company’s 2016 Form 10-K. In addition, refer to Item 2 of the Company’s Form 10-Q for additional information regarding the four primary groups mentioned above.

Transactions between the 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.

	Three Months Ended				Nine Months Ended
	September 30,				September 30,
		2017		2016		2017		2016
Revenue(1)
Network business
IMAX DMR	$	25,971	$	21,549	$	77,136	$	78,767
Joint revenue sharing arrangements – contingent rent		15,572		14,181		49,702		54,994
IMAX systems – contingent rent		1,094		779		2,573		3,178
		42,637		36,509		129,411		136,939

Theater business
IMAX systems		27,757		24,908		56,022		67,330
Joint revenue sharing arrangements – fixed fees		2,658		5,517		4,536		11,946
Theater system maintenance		11,511		10,293		33,459		30,031
Other theater		1,586		2,445		5,449		7,789
		43,512		43,163		99,466		117,096

New business		8,917		515		11,508		601

Other
Film post-production		1,914		2,327		9,134		6,436
Film distribution		784		2,092		2,235		3,345
Other		1,036		1,944		3,460		6,004
		3,734		6,363		14,829		15,785

Total	$	98,800	$	86,550	$	255,214	$	270,421


Gross Margin
Network business
IMAX DMR(2)	$	18,114	$	12,448	$	52,578	$	52,398
Joint revenue sharing arrangements – contingent rent(2)		9,351		9,340		33,271		41,620
IMAX systems – contingent rent		1,094		779		2,573		3,178
		28,559		22,567		88,422		97,196

Theater business
IMAX systems(2)		17,768		15,964		35,772		35,074
Joint revenue sharing arrangements – fixed fees(2)		624		1,640		887		3,096
Theater system maintenance		4,624		3,398		13,306		10,207
Other theater		247		314		1,082		993
		23,263		21,316		51,047		49,370

New business		(11,912)		(284)		(13,432)		(861)

Other
Film post-production		763		1,003		4,287		3,028
Film distribution(2)		(361)		258		(4,549)		(998)
Other		(444)		39		(677)		(383)
		(42)		1,300		(939)		1,647

Total	$	39,868	$	44,899	$	125,098	$	147,352

___________

(1)

The Company’s largest customer represented 11.4 % and 14.4% of total revenues for the three and nine months ended September 30, 2017, respectively (2016 —11.2% and 14.3%, respectively).

(2)

IMAX DMR segment margins include marketing costs of $2.5 million and $9.8 million for the three and nine months ended September 30, 2017, respectively (2016 — $4.2 million and $11.7 million, respectively). Joint revenue sharing arrangements segment margins include advertising, marketing and commission costs of $1.3 million and $2.5 million for the three and nine months ended September 30, 2017, respectively (2016 — $0.9 million and $1.9 million, respectively). IMAX systems segment margins include marketing and commission costs of $1.1 million and $2.2 million for the three and nine months ended September 30, 2017, respectively (2016 — $1.3 million and $3.0 million, respectively). Film distribution segment margins include a marketing expense of less than $0.1 million and recovery of $0.7 million for the three and nine months ended September 30, 2017, respectively (2016 — expense of $0.6 million and $2.1 million, respectively).

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.

	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2017			2016	2017		2016
Revenue
Greater China	$	36,563	$	29,736	$	88,135	$	84,797
United States		33,324		28,139		85,030		96,276
Asia (excluding Greater China)		9,233		10,665		25,177		25,034
Western Europe		8,090		6,140		20,846		26,522
Rest of the World		3,331		5,697		10,366		11,554
Canada		3,732		2,368		10,045		9,992
Latin America		2,688		1,408		8,122		8,562
Russia & the CIS		1,839		2,397		7,493		7,684
Total	$	98,800	$	86,550	$	255,214	$	270,421

No single country in the Rest of the World, Western Europe, Latin America and Asia (excluding Greater China) classifications comprises more than 10% of the total revenue.

Employees Pension and Postretirement Benefits

9 Months Ended

Sep. 30, 2017

Employees Pension and Postretirement Benefits [Abstract]

Employees Pension and Postretirement Benefits

15. Employee's Pension and Postretirement Benefits

Defined Benefit Plan

The Company has an unfunded U.S. defined benefit pension plan (the “SERP”) covering Richard L. Gelfond, CEO of the Company.

The following table provides disclosure of the pension obligation for the SERP:

	September 30,		December 31,
	2017		2016
Projected benefit obligation:
Obligation, beginning of period	$	19,580	$	19,478
Interest cost		320		261
Actuarial gain		-		(159)
Obligation, end of period and unfunded status	$	19,900	$	19,580

The following table provides disclosure of pension expense for the SERP:

	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2017		2016		2017		2016
Interest cost	$	107	$	65	$	320	$	196
Pension expense	$	107	$	65	$	320	$	196

No contributions are expected to be made for the SERP during the remainder of 2017. The Company expects interest costs of $0.1 million to be recognized as a component of net periodic benefit cost during the remainder of 2017.

The accumulated benefit obligation for the SERP was $19.9 million at September 30, 2017 (December 31, 2016 — $19.6 million).

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 5 years, and in the aggregate:

2017 (three months remaining)	$	-
2018		-
2019		-
2020		21,115
2021		-
Thereafter		-
	$	21,115

The SERP assumptions are that Mr. Gelfond will receive a lump sum payment six months after retirement at the end of the current term of his employment agreement (December 31, 2019), although Mr. Gelfond has not informed the Company that he intends to retire at that time.

Defined Contribution Pension Plan

The Company also maintains defined contribution 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 the three and nine months ended September 30, 2017, the Company contributed and expensed an aggregate of $0.3 million and $0.9 million, respectively (2016 — $0.3 million and $0.9 million, respectively) to its Canadian defined contribution plan and an aggregate of $0.1 million and $0.6 million, respectively (2016 — $0.1 million and $0.5 million, respectively) to its defined contribution employee plan under Section 401(k) of the U.S. Internal Revenue Code.

Postretirement Benefits - Executives

The Company has an unfunded postretirement plan for Mr. Gelfond and Bradley J. Wechsler, Chairman of the Company’s Board of Directors. 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 supplement coverage as selected by Messrs. Gelfond and Wechsler. The postretirement benefits obligation as at September 30, 2017 is $0.7 million (December 31, 2016 — $0.6 million). The Company has expensed less than $0.1 million and less than $0.1 million for the three and nine months ended September 30, 2017, respectively (2016 — less than $0.1 million and less than $0.1 million, respectively).

The following benefit payments are expected to be made as per the current plan assumptions in each of the next 5 years:

2017 (three months remaining)	$	21
2018		24
2019		26
2020		33
2021		36
Thereafter		527
Total	$	667

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. The postretirement benefits obligation as at September 30, 2017 is $2.3 million (December 31, 2016 — $1.7 million). The Company has expensed less than $0.1 million and less than $0.1 million for the three and nine months ended September 30, 2017, respectively (2016 — less than $0.1 million and less than $0.1 million, respectively).

The following benefit payments are expected to be made as per the current plan assumptions in each of the next 5 years:

2017 (three months remaining)	$	99
2018		105
2019		112
2020		115
2021		117
Thereafter		1,723
Total	$	2,271

Deferred Compensation Retirement Plan

In September 2016, the Company entered into a new employment agreement with Greg Foster, CEO of IMAX Entertainment and

Senior Executive Vice President of the Company, which provides for an employment term from July 2, 2016 through July 2, 2019. Under the agreement, the Company agreed to create a deferred compensation plan (the “Retirement Plan”) covering Mr. Foster, and to make a total contribution of $3.2 million over the three-year employment term. The Retirement Plan is subject to a vesting schedule based on continued employment with the Company, such that 25% will vest July 2019; 50% will vest July 2022; 75% will vest July 2025; and Mr. Foster will be 100% vested in July 2027. As at September 30, 2017, the Company had an unfunded benefit obligation recorded of $0.8 million (December 31, 2016 — $0.5 million). The Company recognized an expense of $0.2 million and $0.3 million for the three and nine months ended September 30, 2017, respectively.

Financial Instruments

9 Months Ended

Sep. 30, 2017

Financial Instruments [Abstract]

Financial Instruments

16. 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 are comprised of the following:

		As at September 30, 2017				As at December 31, 2016
		Carrying		Estimated		Carrying		Estimated
		Amount		Fair Value		Amount		Fair Value
Cash and cash equivalents	$	157,708	$	157,708	$	204,759	$	204,759
Net financed sales receivable	$	117,257	$	117,406	$	114,041	$	115,014
Net investment in sales-type leases	$	6,253	$	6,276	$	8,084	$	8,372
Convertible loan receivable	$	1,500	$	1,500	$	1,000	$	1,000
Available-for-sale investment	$	1,000	$	997	$	1,000	$	1,007
Foreign exchange contracts — designated forwards	$	1,621	$	1,621	$	(296)	$	(296)
Borrowings under the Playa Vista Loan	$	(26,167)	$	(26,167)	$	(27,667)	$	(27,667)

Cash and cash equivalents are comprised of cash and interest-bearing investments with original maturity dates of 90 days or less. Cash and cash equivalents are recorded at cost, which approximates fair value (Level 1 input in accordance with the Fair Value Measurements Topic of the FASB ASC hierarchy) as at September 30, 2017 and December 31, 2016, 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 September 30, 2017 and December 31, 2016, respectively.

The estimated fair value of the Company’s convertible loan receivable is 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 September 30, 2017 and December 31, 2016, respectively.

The fair value of the Company’s available-for-sale investment is 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 September 30, 2017 and December 31, 2016, respectively.

The fair value of foreign currency derivatives is 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 September 30, 2017 and December 31, 2016, respectively. These identical instruments are traded on a closed exchange.

The carrying value of borrowings under the Playa Vista Loan approximates fair value as the interest rates offered under the Playa Vista Loan are close to September 30, 2017 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 September 30, 2017.

There were no significant transfers between Level 1 and Level 2 during the nine months ended September 30, 2017 or 2016. 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. There were no transfers in or out of the Company’s level 3 assets during the nine months ended September 30, 2017.

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, and 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 September 30, 2017						As at December 31, 2016
	Minimum		Financed				Minimum		Financed
	Lease		Sales				Lease		Sales
	Payments		Receivables		Total		Payments		Receivables		Total

In good standing	$	5,439	$	112,619	$	118,058	$	7,741	$	111,568	$	119,309
Credit Watch		627		4,030		4,657		-		1,514		1,514
Pre-approved transactions		364		574		938		-		842		842
Transactions suspended		144		956		1,100		1,015		611		1,626
	$	6,574	$	118,179	$	124,753	$	8,756	$	114,535	$	123,291

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 September 30, 2017				As at December 31, 2016
	Recorded		Related		Recorded		Related
	Investment		Allowance		Investment		Allowance

Net investment in leases	$	144	$	(144)	$	1,015	$	(672)
Net financed sales receivables		956		(848)		611		(494)
Total	$	1,100	$	(992)	$	1,626	$	(1,166)

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 the 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 September 30, 2017
									Related						Recorded
	Accrued						Billed		Unbilled		Total				Investment
	and		30-89 Days				Financing		Recorded		Recorded		Related		Net of
	Current		30-89 Days		90+ Days		Receivables		Investment		Investment		Allowances		Allowances

Net investment in leases	$	98	$	33	$	373	$	504	$	6,070	$	6,574	$	(321)	$	6,253
Net financed sales receivables		3,071		937		3,085		7,093		111,086		118,179		(922)		117,257
Total	$	3,169	$	970	$	3,458	$	7,597	$	117,156	$	124,753	$	(1,243)	$	123,510


	As at December 31, 2016
									Related						Recorded
	Accrued						Billed		Unbilled		Total				Investment
	and		30-89 Days				Financing		Recorded		Recorded		Related		Net of
	Current		30-89 Days		90+ Days		Receivables		Investment		Investment		Allowances		Allowances

Net investment in leases	$	28	$	159	$	781	$	968	$	7,788	$	8,756	$	(672)	$	8,084
Net financed sales receivables		2,393		1,724		2,368		6,485		108,050		114,535		(494)		114,041
Total	$	2,421	$	1,883	$	3,149	$	7,453	$	115,838	$	123,291	$	(1,166)	$	122,125

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

	As at September 30, 2017
									Related				Recorded
	Accrued						Billed		Unbilled				Investment
	and		30-89 Days				Financing		Recorded		Related		Past Due
	Current		30-89 Days		90+ Days		Receivables		Investment		Allowance		and Accruing

Net investment in leases	$	90	$	33	$	373	$	496	$	2,733	$	-	$	3,229
Net financed sales receivables		1,263		566		2,713		4,542		31,505		-		36,047
Total	$	1,353	$	599	$	3,086	$	5,038	$	34,238	$	-	$	39,276


	As at December 31, 2016
									Related				Recorded
	Accrued						Billed		Unbilled				Investment
	and		30-89 Days				Financing		Recorded		Related		Past Due
	Current		30-89 Days		90+ Days		Receivables		Investment		Allowance		and Accruing

Net investment in leases	$	-	$	54	$	244	$	298	$	1,646	$	-	$	1,944
Net financed sales receivables		284		634		1,854		2,772		20,147		-		22,919
Total	$	284	$	688	$	2,098	$	3,070	$	21,793	$	-	$	24,863

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:

	For the Three Months Ended September 30, 2017
							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	$	1,051	$	266	$	(922)	$	697	$	24

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

Total recorded investment in impaired loans:
Net financed sales receivables	$	1,051	$	266	$	(922)	$	697	$	24

	For the Three Months Ended September 30, 2016
							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	$	748	$	269	$	(643)	$	748	$	-

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

Total recorded investment in impaired loans:
Net financed sales receivables	$	748	$	269	$	(643)	$	748	$	-

	For the Nine Months Ended September 30, 2017
							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	$	1,051	$	266	$	(922)	$	562	$	84

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

Total recorded investment in impaired loans:
Net financed sales receivables	$	1,051	$	266	$	(922)	$	562	$	84

	For the Nine Months Ended September 30, 2016
							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	$	748	$	269	$	(643)	$	674	$	-

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

Total recorded investment in impaired loans:
Net financed sales receivables	$	748	$	269	$	(643)	$	674	$	-

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

	Three Months Ended September 30, 2017				Nine Months Ended September 30, 2017
	Net Investment		Net Financed		Net Investment		Net Financed
	in Leases		Sales Receivables		in Leases		Sales Receivables
Allowance for credit losses:

Beginning balance	$	321	$	427	$	672	$	494
Charge-offs		-		-		(351)		(67)
Recoveries		-		-		-		-
Provision		-		495		-		495
Ending balance	$	321	$	922	$	321	$	922

Ending balance: individually evaluated for impairment	$	321	$	922	$	321	$	922


Financing receivables:

Ending balance: individually evaluated for impairment	$	6,574	$	118,179	$	6,574	$	118,179


	Three Months Ended September 30, 2016				Nine Months Ended September 30, 2016
	Net Investment		Net Financed		Net Investment		Net Financed
	in Leases		Sales Receivables		in Leases		Sales Receivables
Allowance for credit losses:

Beginning balance	$	672	$	643	$	672	$	568
Charge-offs		-		-		-		-
Recoveries		-		-		-		-
Provision		-		-		-		75
Ending balance	$	672	$	643	$	672	$	643

Ending balance: individually evaluated for impairment	$	672	$	643	$	672	$	643


Financing receivables:

Ending balance: individually evaluated for impairment	$	9,515	$	110,697	$	9,515	$	110,697

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 dollars and Euros which are converted to U.S. dollars through the spot market. In addition, because IMAX films generate box office in 75 different countries, unfavourable exchange rates between applicable local currencies, and the U.S. dollar affect the Company’s reported gross box-office and revenues, further impacting the Company’s results of operations. 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 September 30, 2017 (the “Foreign Currency Hedges”), with settlement dates throughout 2017, 2018 and 2019. 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 condensed consolidated statements of operations except for derivatives designated and qualifying as foreign currency cash flow hedging instruments. For foreign currency cash flow 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 condensed consolidated statements of operations when the forecasted transaction occurs. Any ineffective portion is recognized immediately in the condensed consolidated statements of operations. The Company currently does not hold any derivatives which are not designated as hedging instruments.

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

Notional value of foreign exchange contracts:

	September 30,		December 31,
	2017		2016
Derivatives designated as hedging instruments:
Foreign exchange contracts — Forwards	$	35,128	$	37,825

Fair value of derivatives in foreign exchange contracts:

		September 30,		December 31,
	Balance Sheet Location	2017		2016
Derivatives designated as hedging instruments:
Foreign exchange contracts — Forwards	Other assets	$	1,632	$	480
	Accrued and other liabilities		(11)		(776)
		$	1,621	$	(296)

Derivatives in Foreign Currency Hedging relationships are as follows:

		Three Months Ended September 30,				Nine Months Ended September 30,
			2017		2016		2017		2016
Foreign exchange contracts — Forwards	Derivative Gain (Loss)
	Recognized in OCI
	(Effective Portion)	$	1,366	$	(293)	$	2,451	$	1,865

	Location of Derivative Gain
	(Loss) Reclassified from AOCI	Three Months Ended September 30,				Nine Months Ended September 30,
	into Income (Effective Portion)		2017		2016		2017		2016
Foreign exchange contracts — Forwards	Selling, general and
	administrative expenses	$	717	$	(572)	$	533	$	(2,565)

		Three Months Ended September 30,				Nine Months Ended September 30,
			2017		2016		2017		2016
Foreign exchange contracts - Forwards	Derivative Loss
	Recognized In and Out of
	OCI (Effective Portion)	$	-	$	-	$	(80)	$	-

The Company's estimated net amount of the existing gains as at September 30, 2017 is $1.1 million, which is expected to be reclassified to earnings within the next twelve months.

Investments in New Business Ventures

The Company accounts for investments in new business ventures using the guidance of the FASB ASC 323 or FASB ASC 320, as appropriate.

As at September 30, 2017, the equity method of accounting is being utilized for an investment with a carrying value of $nil (December 31, 2016 — $nil). The Company’s accumulated losses in excess of its equity investment were $0.7 million as at September 30, 2017, and are classified in Accrued and other liabilities. For the three months ended September 30, 2017, gross revenues, cost of revenue and net loss for the Company’s investment was $0.2 million, $1.0 million and $0.8 million, respectively (2016 — $nil, $1.6 million and $1.5 million, respectively). For the nine months ended September 30, 2017, gross revenues, cost of revenue and net loss for the Company’s investments were $0.7 million, $2.8 million and $2.3 million, respectively (2016 — $0.3 million, $6.0 million and $5.6 million, respectively). The Company has determined it is not the primary beneficiary of this VIE, and therefore this entity has not been consolidated. In 2016, the Company issued a convertible loan of $1.0 million to this entity with a term of 3 years with an annual effective interest rate of 5.0%. During the nine months ended September 30, 2017, the Company issued an additional $0.5 million under this existing convertible loan. The instrument is classified as an available-for-sale investment due to certain features that allow for conversion to common stock in the entity in the event of certain triggers occurring.

In addition, the Company has an investment in preferred stock of another business venture of $1.5 million which meet the criteria for classification as a debt security under the FASB ASC 320 and is recorded at a fair value of $nil at September 30, 2017 (December 31, 2016 — $nil). This investment was classified as an available-for-sale investment.

Furthermore, the Company has an investment of $1.0 million (December 31, 2016 — $1.0 million) in the shares of an exchange traded fund. This investment is also classified as an available-for-sale investment.

As at September 30, 2017, the Company held investments with a total value of $3.5 million in the preferred shares of enterprises which meet the criteria for classification as an equity security under FASB ASC 325, carried at historical cost, net of impairment charges. The carrying value of these equity security investments was $1.0 million at September 30, 2017 (December 31, 2016 — $nil).

The total carrying value of investments in new business ventures at September 30, 2017 is $3.5 million (December 31, 2016 — $2.0 million) and is recorded in Other assets.

Non-Controlling Interests

9 Months Ended

Sep. 30, 2017

Temporary Equity Disclosure [Abstract]

Non-Controlling Interests [Text Block]

17. Non-Controlling Interests

IMAX China Non-Controlling Interest

On October 8, 2015, IMAX China completed the IMAX China IPO. Following the IMAX China IPO, the Company continues to indirectly own approximately 68.2% of IMAX China, which remains a consolidated subsidiary of the Company. On October 15, 2015, in satisfaction of its obligations under the shareholders’ agreement, IMAX China paid a dividend of $9.5 million to the non-controlling interest shareholders.

The following summarizes the movement of the non-controlling interest in shareholders’ equity, in the Company’s subsidiary for the nine months ended September 30, 2017:

Balance as at December 31, 2016	$	59,562
Net income		8,947
Other comprehensive income		904
Balance as at September 30, 2017	$	69,413

Other Non-Controlling Interest

In 2014, the Company announced the creation of the Original Film Fund to co-finance a portfolio of 10 original large-format films. The Original Film Fund, which is intended to be capitalized with up to $50.0 million, will finance an ongoing supply of original films that the Company believes will be more exciting and compelling than traditional documentaries. The initial investment in the Original Film Fund was committed to by a third party in the amount of $25.0 million, with the possibility of contributing additional funds. The Company agreed to contribute $9.0 million to the Original Film Fund over five years starting in 2014 and sees the Original Film Fund as a self-perpetuating vehicle designed to generate a continuous, steady flow of high-quality documentary content. As at September 30, 2017, the Original Film Fund invested $13.4 million toward the development of original films. The related production, financing and distribution agreement includes put and call rights relating to change of control of the rights, title and interest in the co-financed pictures.

The following summarizes the movement of the non-controlling interest in temporary equity, in the Company’s subsidiary for the nine months ended September 30, 2017:

Balance as at December 31, 2016	$	4,980
Net loss		(2,640)
Balance as at September 30, 2017	$	2,340

Exit costs Restructuring and Associated Impairments

9 Months Ended

Sep. 30, 2017

Exit costs restructuring and associated impairments [Abstract]

Restructuring And Related Activities Disclosure [Text Block]

18. Exit costs, restructuring charges and associated impairments

The Company recognized the following charges in its consolidated statements of operations:

		Three Months Ended		Nine Months Ended
		September 30, 2017		September 30, 2017
Restructuring charges	$	2,721	$	7,426
Asset impairments		-		5,553
Costs to exit an operating lease		716		716
	$	3,437	$	13,695

Costs to exit an operating lease

In September 2017, the Company relocated its New York office employees and operations as the existing leased space was not suitable to accommodate all current business needs. As the premises lease is non-cancellable to the end of the term, the Company entered into a sublease arrangement to reduce the expected losses over the remaining term of the lease. Pursuant to FASB ASC 420 “Exit or Disposal Cost Obligations”, the Company has recognized a corporate segment expense of $0.7 million in the three and nine months ended September 30, 2017.

Restructuring charges

In June 2017, the Company announced the implementation of a cost reduction plan with the goal of increasing profitability, operating leverage and free cash flow. The cost reduction plan included the exit from certain non-core businesses or initiatives, as well as a one-time reduction in workforce. Restructuring charges are comprised of employee severance costs including benefits and stock-based compensation, costs of consolidating facilities and contract termination costs. Restructuring charges are based upon plans that have been committed to by the Company, but may be refined in subsequent periods. These charges are recognized pursuant to FASB ASC 420. A liability for a cost associated with an exit or disposal activity is recognized and measured at its fair value in the condensed consolidated statement of operations in the period in which the liability is incurred. When estimating the value of facility restructuring activities, assumptions are applied regarding estimated sub-lease payments to be received, which can differ from actual results.

In connection with the Company’s restructuring initiatives, the Company incurred $2.7 million and $7.4 million in restructuring charges for the three and nine months ended September 30, 2017, respectively. A summary of the restructuring and other costs by reporting groups identified by nature of product sold, or service provided as disclosed in note 14 recognized during the three and nine months ended September 30, 2017, respectively, are as follows:

	Three Months Ended							Nine Months Ended
	September 30, 2017							September 30, 2017
	Employee Severance and Benefits		Other Exit Costs		Total		Employee Severance and Benefits		Other Exit Costs		Total

IMAX DMR	$	534	$	-	$	534	$	1,082	$	-	$	1,082
Joint revenue sharing arrangements		-		-		-		59		-		59
IMAX systems		29		-		29		247		222		469
Theater system maintenance		80		-		80		818		-		818
New business		29		-		29		134		298		432
Film post-production		-		-		-		19		-		19
Other		25		-		25		581		-		581
Corporate		2,024		-		2,024		3,941		25		3,966
	$	2,721	$	-	$	2,721	$	6,881	$	545	$	7,426

The Company expects to incur restructuring charges of $0.9 million during the remainder of 2017.

The following table sets forth a summary of restructuring accrual activities for the nine months ended September 30, 2017:

	Employee Severance and Benefits		Other Exit Costs		Total

Balance as at December 31, 2016	$	-	$	-	$	-
Restructuring charges		6,881		545		7,426
Cash payments		(6,009)		(377)		(6,386)
Other movements		(372)		(168)		(540)
Balance as at September 30, 2017	$	500	$	-	$	500

Associated Impairments

As a result of the cost reduction plan discussed above, the Company recognized costs associated with the retirement of certain long-lived assets pursuant to the FASB ASC 410-20, “Asset retirement and environmental obligations” and ASC 360-10, “Property, plant and equipment”. The following impairments for the nine months ended September 30, 2017 are a direct result of the exit activities described in (a) above.

	Nine Months Ended
	September 30, 2017

Film assets	$	335
Property, plant and equipment		3,696
Other assets		1,522
	$	5,553

The Company did not recognize any such impairments in the three months ended September 30, 2017.

Basis of Presentation (Policies)	9 Months Ended
Basis of Presentation (Policies)	Sep. 30, 2017
Basis of Presentation and Condensed Consolidated Statements of Operations Supplemental Information [Abstract]
Basis of Accounting	All intercompany accounts and transactions, including all unrealized intercompany profits on transactions with equity-accounted investees, have been eliminated. The year-end condensed consolidated balance sheet data was derived from audited financial statements, but does not include all disclosures required by U.S. GAAP. These interim financial statements should be read in conjunction with the consolidated financial statements included in the Company’s 2016 Annual Report on Form 10-K for the year ended December 31, 2016 (“the 2016 Form 10-K”) which should be consulted for a summary of the significant accounting policies utilized by the Company. These interim financial statements are prepared following accounting policies consistent with the Company’s financial statements for the year ended December 31, 2016, except as noted below. Certain prior period information has been revised to reflect the current period information.
Variable interest entities	The condensed consolidated financial statements include the accounts of the Company together with its consolidated subsidiaries, except for subsidiaries which the Company has identified as variable interest entities (“VIEs”) where the Company is not the primary beneficiary. The nature of the Company’s business is such that the results of operations for the interim periods presented are not necessarily indicative of results to be expected for the fiscal year. In the opinion of management, the information contained herein reflects all normal and recurring adjustments necessary to make the results of operations for the interim periods a fair statement of such operations. 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 nine film production companies that are VIEs. For four 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 majority of these consolidated assets are held by the IMAX Original Film Fund (the “Original Film Fund”) as described in note 17(b). For the other five 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. A loss in value of an investment other than a temporary decline is recognized as a charge to the condensed consolidated statements of operations
Equity and Cost Method Investments Policy	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”) or ASC 320 “Investments in Debt and Equity Securities” (“ASC 320”), as appropriate.
New Accounting Pronouncements Adopted	Adoption of New Accounting Policies The Company adopted the following standards on January 1, 2017, which are effective for annual periods ending after December 31, 2016, and for annual and interim periods thereafter. In July 2015, the FASB issued ASU No. 2015-11, “Inventory (Topic 330): Simplifying the Measurement of Inventory” (“ASU 2015-11”). The purpose of the amendment is to more closely align the measurement of inventory in U.S. GAAP with the measurement of inventory in International Financial Reporting Standards. Under the ASU inventory is measured at the lower of cost and net realizable value. The clarifications are not intended to result in any changes in practice and to reduce the complexity in guidance on the subsequent measurement of inventory. This standard only applies to inventory being measured using the first-in, first-out or average cost methods of accounting for inventory. The adoption of ASU 2015-11 did not have an impact to the Company’s condensed consolidated financial statements. In March 2016, the FASB issued ASU No. 2016-05, “Derivatives and Hedging (Topic 815): Effect of Derivative Contract Novations on Existing Hedge Accounting Relationships” (“ASU 2016-05”). The amendments in ASU 2016-05 apply to all reporting entities for which there is a change in the counterparty to a derivative instrument that has been designated as a hedging instrument under Topic 815. The amendments clarify that a change in the counterparty to a derivative instrument that has been designated as the hedging instrument under Topic 815 does not, in and of itself, require de-designation of that hedging relationship provided that all other hedge accounting criteria (including those in paragraphs 815-20-35-14 through 35-18) continue to be met. The adoption of this ASU 2016-05 did not have an impact to the Company’s condensed consolidated financial statements. In March 2016, the FASB issued ASU No. 2016-07, “Investments – Equity Method and Joint Ventures (Topic 323): Simplifying the Transition to the Equity Method of Accounting” (“ASU 2016-07”). The purpose of the amendment is to eliminate the requirement that when an investment qualifies for use of the equity method as a result of an increase in the level of ownership interest or degree of influence, an investor must adjust the investment, results of operations, and retained earnings retroactively on a step-by step basis as if the equity method had been in effect during all previous periods that the investment had been held. The adoption of ASU 2016-07 did not have an impact to the Company’s condensed consolidated financial statements. In October 2016, the FASB issued ASU No. 2016-16, “Income Taxes (Topic 740)”. The purpose of ASU 2016-16 is to eliminate the exception for an intra-entity transfer of an asset other than inventory. The amendments require the recognition of the income tax consequences of an intra-entity transfer of an asset, other than inventory, when the transfer occurs. The Company elected to early adopt ASU 2016-16 during the first quarter of 2017. The impact from the adoption was reflected in the Company’s condensed consolidated financial statements on a modified retrospective basis resulting in an increase to Accumulated deficit of $8.3 million, a decrease to Other assets of $14.8 million, an increase to Deferred taxes of $7.9 million and an increase to Accrued and other liabilities of $1.4 million. In October 2016, the FASB issued ASU No. 2016-17, “Consolidation (Topic 810)”. The purpose of ASU 2016-17 is to update the requirement of the reporting entity, in determining whether it satisfies the second characteristic of a primary beneficiary, to include all of its direct variable interests in a VIE and, on a proportionate basis, its indirect variable interests in a VIE held through related parties, including related parties that are under common control with the reporting entity. The adoption of ASU 2016-17 did not have an impact to the Company’s condensed consolidated financial statements.
Accounting Pronouncements Not Yet Adopted	Recently Issued FASB Accounting Standard Codification Updates In February 2016, the FASB issued ASU No. 2016-02, “Leases (Topic 842)” (“ASU 2016-02”). The purpose of the amendment is to help investors and other financial statement users better understand the amount, timing, and uncertainty of cash flows arising from leases. New disclosures will include qualitative and quantitative requirements to provide additional information about the amounts recorded in the financial statements. Lessor accounting will remain largely unchanged from current guidance; however, ASU 2016-02 will provide improvements that are intended to align lessor accounting with the lessee model and with updated revenue recognition guidance. For public entities, the amendments in ASU 2016-02 are effective for interim and annual reporting periods beginning after December 15, 2018. As a lessor, the Company has a significant portion of its revenue derived from leases, including its joint revenue sharing arrangements, and while the lessor accounting model is not fundamentally different, the Company continues to evaluate the effect of the standard on this revenue stream. In March 2016, the FASB issued ASU No. 2016-08, “Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations” (“ASU 2016-08”). The purpose of ASU 2016-08 is to clarify the implementation of guidance on principal versus agent considerations. In April 2016, the FASB issued ASU No. 2016-10, “Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing” (“ASU 2016-10”). The purpose of ASU 2016-10 is to provide more detailed guidance in the following key areas: identifying performance obligations and licenses of intellectual property. In May 2016, the FASB issued ASU No. 2016-11, to rescind from the FASB Accounting Standards Codification certain SEC paragraphs as a result of two SEC Staff Announcements at the March 3, 2016 meeting. In May 2016, the FASB issued ASU No. 2016-12, “Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients” (“ASU 2016-12”). The purpose of ASU 2016-12 is to clarify certain narrow aspects of Topic 606 such as assessing the collectibility criterion, presentation of sales taxes and other similar taxes collected from customers, noncash consideration, contract modifications at transition, completed contracts at transition, and technical corrections. In December 2016, the FASB issued ASU No. 2016-20, “Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers”. The amendments in ASU 2016-20 represent changes to clarify the accounting standard codification, correct unintended application of guidance, or make minor improvements to the accounting standards codification that are related to Topic 606, Revenue from Contracts with Customers. For public companies, ASU 2016-08, ASU 2016-10, ASU 2016-11, ASU 2016-12 and ASU 2016-20, which are all related to Topic 606, are effective for interim and annual reporting periods beginning after December 15, 2017. The Company has performed an analysis of its contracts to determine those in scope of the standard, has performed detailed analyses of those contracts and identified its performance obligations. At this time, the Company does not believe its future distinct performance obligations will be significantly different from its current deliverables, including its existing system deliverable. The Company has also determined that its revenues from the Digital Re-mastering (“DMR”) of films, theater system hybrid sales and sales contracts will be impacted to varying degrees by the inclusion of variable consideration in the calculation of contract consideration. Revenues from film distribution are expected to use the sales-based royalty model of revenue recognition and as a result, the Company does not expect a significant difference from the current revenue recognition methodology. Revenue recognition practices for aftermarket sales, new business and owned and operated theaters are not expected to change. Hybrid sales revenues will increase by an estimated amount of variable consideration earned from gross box office over the term of the arrangement, appropriately constrained on account of the extent of time until resolution of the contingency. Sales contract consideration will also increase by a component of variable consideration for consumer price index increases and gross box office returns, though the Company does not expect the number to be significant to any one contract. The Company currently intends to adopt the new standard using the modified retrospective method and continues to make considerable progress in gathering historical information on its contracts in preparation applying the opening adjustment and for preparing the standard’s expanded disclosure requirements. In June 2016, the FASB issued ASU No. 2016-13, “Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments” (“ASU 2016-13”). The purpose of ASU 2016-13 is to require a financial asset measured on the amortized cost basis to be presented at the net amount expected to be collected. Credit losses relating to available-for-sale debt securities should be recorded through an allowance for credit losses. For public entities, the amendments in ASU 2016-13 are effective for interim and annual reporting periods beginning after December 15, 2019. The Company is currently assessing the impact of ASU 2016-13 on its condensed consolidated financial statements. In January 2017, the FASB issued ASU No. 2017-01, “Business Combinations (Topic 805): Clarifying the Definition of a Business” (“ASU 2017-01”). The purpose of the amendment is to clarify the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. For public entities, the amendments in ASU 2017-01 are effective for interim and annual reporting periods beginning after December 15, 2017. The Company is currently assessing the impact of ASU 2017-01 on its condensed consolidated financial statements. In January 2017, the FASB issued ASU No. 2017-04, “Intangibles – Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment” (“ASU 2017-04”). The purpose of the amendment is to simplify how an entity is required to test goodwill for impairment by eliminating Step 2 from the goodwill impairment test. Step 2 measures a goodwill impairment loss by comparing the implied fair value of a reporting unit’s goodwill with the carrying amount of that goodwill. For public entities, the amendments in ASU 2017-04 are effective for interim and annual reporting periods beginning after December 15, 2019. The Company is currently assessing the impact of ASU 2017-04 on its condensed consolidated financial statements. In March 2017, the FASB issued ASU No. 2017-07, “Compensation – Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost” (“ASU 2017-07”). The amendment requires the service cost component of net periodic benefit cost be presented in the same income statement line item as other employee compensation costs arising from services rendered during the period and other components of the net periodic benefit cost be presented separately from the line item that includes the service cost and outside of any subtotal of operating income. For public entities, the amendments in ASU 2017-07 are effective for interim and annual reporting periods beginning after December 15, 2017. The Company is currently assessing the impact of ASU 2017-07 on its condensed consolidated financial statements. In May 2017, the FASB issued ASU No. 2017-09, “Compensation - Stock compensation (Topic 718): Scope of modification accounting” (“ASU 2017-09”). The purpose of the amendment is to clarify which changes to the terms or condition of a share-based payment award require an entity to apply modification accounting. For all entities that offer share based payment awards, ASU 2017-09 are effective for interim and annual reporting periods beginning after December 15, 2017. The Company is currently assessing the impact of ASU 2017-09 on its condensed consolidated financial statements. In August 2017, the FASB issued ASU No. 2017-12, “Derivatives and Hedging (Topic 815)”. The purpose of the amendment is to better align the results of cash flow and fair value hedge accounting with risk management activities through changes to both the designation and measurement guidance for qualifying hedging relationships and the presentation of hedge results in the financial statements. For public entities, the amendments in ASU 2017-12 are effective for interim and annual reporting periods beginning after December 15, 2018. The Company is currently assessing the impact of ASU 2017-12 on its condensed consolidated financial statements. The Company considers the applicability and impact of all recently issued FASB accounting standard codification updates. Accounting standards updates that are not noted above were assessed and determined to be not applicable or not significant to the Company’s condensed consolidated financial statements for the period ended September 30, 2017.
Commitments and Contingencies Policy	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 (“FASB ASC Topic 450”), 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.
Legal Costs Policy	The Company expenses legal costs relating to its lawsuits, claims and proceedings as incurred.
Commissions Expense Policy	The Company defers direct selling costs such as sales commissions and other amounts related to its sale and sales-type lease arrangements until the related revenue is recognized
Collaborative Arrangements Policy	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 years or longer with renewal provisions. Title to equipment under joint revenue sharing arrangements generally 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 accounting policy for the Company’s joint revenue sharing arrangements is disclosed in note 2(m) of the Company’s 2016 Form 10-K. 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 global IMAX theater network. In a typical IMAX DMR film arrangement, the Company receives a percentage, which in recent years has averaged approximately 12.5%, of net box office receipts, defined as gross box office receipts less applicable sales taxes, of any commercial films released in the IMAX theater network outside of Greater China from the applicable film studio for the conversion of the film to the IMAX DMR format and for access to the Company’s premium distribution platform. Within Greater China, the Company receives a lower percentage of box office receipts for certain films. The Company does not typically hold distribution rights or the copyright to these films. 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 and 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. In 2016, the Company entered into an arrangement to co-produce television episodic content. Funding was provided to the third party and the third party retains the copyright and rights to the content. The Company obtained exclusive theatrical distribution rights to the first two episodes and a percentage share to all television revenue. The accounting policies relating to co-produced film arrangements are disclosed in notes 2(a) and 2(m) of the Company’s 2016 Form 10-K.
Film Costs Policy	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 global IMAX theater network
Revenue Recognition Leases	The accounting policy for the Company’s joint revenue sharing arrangements is disclosed in note 2(m) of the Company’s 2016 Form 10-K.
Income tax policy	The Company early adopted ASU 2016-09, related to stock-based compensation, in June 2016. ASU 2016-09 eliminates additional paid in capital ("APIC") pools and requires excess tax benefits and tax deficiencies to be recorded in the condensed consolidated statements of operations when the awards vest or are settled. In addition, modified retrospective adoption of ASC 2016-09 eliminates the requirement that excess tax benefits be realized before they can be recognized.
Segment Reporting Policy	The accounting policies of the segments are the same as those described in note 2 to the audited consolidated financial statements included in the Company’s 2016 Form 10-K. In addition, refer to Item 2 of the Company’s Form 10-Q for additional information regarding the four primary groups mentioned above.
Fair Value of Financial Instruments Policy	Cash and cash equivalents are comprised of cash and interest-bearing investments with original maturity dates of 90 days or less. Cash and cash equivalents are recorded at cost, which approximates fair value (Level 1 input in accordance with the Fair Value Measurements Topic of the FASB ASC hierarchy) as at September 30, 2017 and December 31, 2016, 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 September 30, 2017 and December 31, 2016, respectively. The estimated fair value of the Company’s convertible loan receivable is 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 September 30, 2017 and December 31, 2016, respectively. The fair value of the Company’s available-for-sale investment is 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 September 30, 2017 and December 31, 2016, respectively. The fair value of foreign currency derivatives is 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 September 30, 2017 and December 31, 2016, respectively. These identical instruments are traded on a closed exchange. The carrying value of borrowings under the Playa Vista Loan approximates fair value as the interest rates offered under the Playa Vista Loan are close to September 30, 2017 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 September 30, 2017.
Fair Value Transfer Policy	There were no significant transfers between Level 1 and Level 2 during the nine months ended September 30, 2017 or 2016. 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.
Credit Risk Policy	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, and 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.
Condition for Company's policy to review and assess collectability on theater's past due accounts	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.
Derivatives policy	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 dollars and Euros which are converted to U.S. dollars through the spot market. In addition, because IMAX films generate box office in 75 different countries, unfavourable exchange rates between applicable local currencies, and the U.S. dollar affect the Company’s reported gross box-office and revenues, further impacting the Company’s results of operations. 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 September 30, 2017 (the “Foreign Currency Hedges”), with settlement dates throughout 2017, 2018 and 2019. 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 condensed consolidated statements of operations except for derivatives designated and qualifying as foreign currency cash flow hedging instruments. For foreign currency cash flow 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 condensed consolidated statements of operations when the forecasted transaction occurs. Any ineffective portion is recognized immediately in the condensed consolidated statements of operations. The Company currently does not hold any derivatives which are not designated as hedging instruments
ASU 2010-20	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 the 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.
Costs Associated With Exit Or Disposal Activities Or Restructurings Policy	As the premises lease is non-cancellable to the end of the term, the Company entered into a sublease arrangement to reduce the expected losses over the remaining term of the lease. Pursuant to FASB ASC 420 “Exit or Disposal Cost Obligations”, the Company has recognized a corporate segment expense of $0.7 million in the three and nine months ended September 30, 2017. In June 2017, the Company announced the implementation of a cost reduction plan with the goal of increasing profitability, operating leverage and free cash flow. The cost reduction plan included the exit from certain non-core businesses or initiatives, as well as a one-time reduction in workforce. Restructuring charges are comprised of employee severance costs including benefits and stock-based compensation, costs of consolidating facilities and contract termination costs. Restructuring charges are based upon plans that have been committed to by the Company, but may be refined in subsequent periods. These charges are recognized pursuant to FASB ASC 420. A liability for a cost associated with an exit or disposal activity is recognized and measured at its fair value in the condensed consolidated statement of operations in the period in which the liability is incurred. When estimating the value of facility restructuring activities, assumptions are applied regarding estimated sub-lease payments to be received, which can differ from actual results.

Basis of presentation (Tables)

9 Months Ended

Sep. 30, 2017

Basis of Presentation and Condensed Consolidated Statements of Operations Supplemental Information [Abstract]

VIEs Total assets and liabilities

Total assets and liabilities of the Company’s consolidated VIEs are as follows:

	September 30,		December 31,
	2017		2016

Total assets	$	5,420	$	10,346
Total liabilities	$	6,549	$	6,368

Total assets and liabilities of the VIE entities which the Company does not consolidate are as follows:

	September 30,		December 31,
	2017		2016

Total assets	$	443	$	444
Total liabilities	$	386	$	363

- Definition

Tabular disclosure of the significant judgments and assumptions made in determining whether a variable interest (as defined) held by the entity requires the variable interest entity (VIE) (as defined) to be consolidated and (or) disclose information about its involvement with the VIE, individually or in aggregate (as applicable); the nature of restrictions, if any, on the consolidated VIE's assets and on the settlement of its liabilities reported by an entity in its statement of financial position, including the carrying amounts of such assets and liabilities; the nature of, and changes in, the risks associated with involvement in the VIE; how involvement with the VIE affects the entity's financial position, financial performance, and cash flows; the lack of recourse if creditors (or beneficial interest holders) of the consolidated VIE have no recourse to the general credit of the primary beneficiary (if applicable); the terms of arrangements, giving consideration to both explicit arrangements and implicit variable interests, if any, that could require the entity to provide financial support to the VIE, including events or circumstances that could expose the entity to a loss; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; the significant factors considered and judgments made in determining that the power to direct the activities of a VIE that most significantly impact the VIE's economic performance are shared (as defined); the carrying amounts and classification of assets and liabilities of the VIE included in the statement of financial position; the entity's maximum exposure to loss, if any, as a result of its involvement with the VIE, including how the maximum exposure is determined and significant sources of the entity's exposure to the VIE; a comparison of the carrying amounts of the assets and liabilities and the entity's maximum exposure to loss; information about any liquidity arrangements, guarantees, and (or) other commitments by third parties that may affect the fair value or risk of the entity's variable interest in the VIE; whether or not the entity has provided financial support or other support (explicitly or implicitly) to the VIE that it was not previously contractually required to provide or whether the entity intends to provide that support, including the type and amount of the support and the primary reasons for providing the support; and supplemental information the entity determines necessary to provide.

+ References + Details

Financing Receivables (Tables)

9 Months Ended

Sep. 30, 2017

Financing Receivables [Abstract]

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

	September 30,		December 31,
	2017		2016
Gross minimum lease payments receivable	$	7,267	$	10,466
Unearned finance income		(693)		(1,710)
Minimum lease payments receivable		6,574		8,756
Accumulated allowance for uncollectible amounts		(321)		(672)
Net investment in leases		6,253		8,084
Gross financed sales receivables		156,796		154,301
Unearned finance income		(38,617)		(39,766)
Financed sales receivables		118,179		114,535
Accumulated allowance for uncollectible amounts		(922)		(494)
Net financed sales receivables		117,257		114,041
Total financing receivables	$	123,510	$	122,125

Net financed sales receivables due within one year	$	30,646	$	21,980
Net financed sales receivables due after one year	$	86,611	$	92,061

Inventories (Tables)

9 Months Ended

Sep. 30, 2017

Inventories [Abstract]

Inventories

	September 30,		December 31,
	2017		2016
Raw materials	$	22,971	$	28,000
Work-in-process		3,301		3,818
Finished goods		11,099		10,303
	$	37,371	$	42,121

Film Assets (Tables)

9 Months Ended

Sep. 30, 2017

Film Costs [Abstract]

Film Assets

		September 30,		December 31,
	2017		2016
Completed and released films, net of accumulated amortization	$	4,659	$	10,643
Films in production		30		325
Episodic assets		11,774		-
Films in development		2,585		5,554
	$	19,048	$	16,522

Property Plant and Equipment (Tables)

9 Months Ended

Sep. 30, 2017

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment

	As at September 30, 2017
			Accumulated		Net Book
	Cost		Depreciation		Value
Equipment leased or held for use
Theater system components	$	250,642	$	101,512	$	149,130
Camera equipment		6,016		4,059		1,957
		256,658		105,571		151,087
Assets under construction		28,427		-		28,427
Other property, plant and equipment
Land		8,203		-		8,203
Buildings		73,593		16,711		56,882
Office and production equipment		42,546		25,842		16,704
Leasehold improvements		11,692		3,180		8,512
		136,034		45,733		90,301
	$	421,119	$	151,304	$	269,815


	As at December 31, 2016
			Accumulated		Net Book
	Cost		Depreciation		Value
Equipment leased or held for use
Theater system components	$	224,890	$	89,218	$	135,672
Camera equipment		5,739		3,732		2,007
		230,629		92,950		137,679
Assets under construction		18,315		-		18,315
Other property, plant and equipment
Land		8,203		-		8,203
Buildings		69,861		14,877		54,984
Office and production equipment		41,128		21,935		19,193
Leasehold improvements		10,067		3,026		7,041
		129,259		39,838		89,421
	$	378,203	$	132,788	$	245,415

Other Intangible Assets (Tables)

9 Months Ended

Sep. 30, 2017

Other Intangible Assets [Abstract]

Other Intangible Assets

	As at September 30, 2017
			Accumulated		Net Book
	Cost		Amortization		Value
Patents and trademarks	$	11,980	$	7,570	$	4,410
Licenses and intellectual property		22,590		8,595		13,995
Other		18,531		5,809		12,722
	$	53,101	$	21,974	$	31,127

	As at December 31, 2016
			Accumulated		Net Book
	Cost		Amortization		Value
Patents and trademarks	$	11,395	$	7,046	$	4,349
Licenses and intellectual property		22,490		7,620		14,870
Other		15,352		4,155		11,197
	$	49,237	$	18,821	$	30,416

Other Intangible Assets - Future Amortization

As at September 30, 2017, estimated amortization expense for each of the years ended December 31, are as follows:

2017 (three months remaining)	$	1,126
2018		4,505
2019		4,505
2020		4,505
2021		4,505

Credit Facility and Playa Vista Loan (Tables)

9 Months Ended

Sep. 30, 2017

Credit Facility and Playa Vista Loan [Abstract]

Bank indebtedness

Bank indebtedness includes the following:

	September 30,		December 31,
	2017		2016
Playa Vista Loan	$	26,167	$	27,667
Deferred charges on debt financing		(321)		(351)
	$	25,846	$	27,316

Construction loan principal payments

In accordance with the loan agreement, the Company is obligated to make payments on the principal of the loan as follows:

2017 (three months remaining)	$	500
2018		2,000
2019		2,000
2020		2,000
2021		2,000
Thereafter		17,667
	$	26,167

Condensed Consolidated Statements of Cash Flows Supplemental Information (Tables)

9 Months Ended

Sep. 30, 2017

Supplemental Cash Flow Elements [Abstract]

Changes in other non-cash operating assets and liabilities

	Nine Months Ended
	September 30,
		2017		2016
Decrease (increase) in:
Accounts receivable	$	(8,564)	$	6,571
Financing receivables		(1,263)		(1,145)
Inventories		4,453		(12,508)
Prepaid expenses		(3,592)		(5,105)
Other assets		(345)		(882)
Increase (decrease) in:
Accounts payable		(1,805)		(6,616)
Accrued and other liabilities (1)		(8,133)		(1,991)
Deferred revenue		30,402		(7,828)
	$	11,153	$	(29,504)

(1)	Changes in accrued and other liabilities for the nine months ended September 30, 2017 includes payments of $6.4 million related to the Company’s restructuring activities. See note 18 for additional details.

Cash payments

Cash payments made on account of:

	Nine Months Ended
	September 30,
		2017		2016
Income taxes	$	17,952	$	20,822
Interest	$	612	$	541

Summary of depreciation and amortization

	Nine Months Ended
	September 30,
		2017		2016
Film assets	$	13,560	$	11,842
Property, plant and equipment
Joint revenue sharing arrangements		13,299		11,581
Other property, plant and equipment		8,638		7,355
Other intangible assets		3,157		2,368
Other assets		691		631
Deferred financing costs		422		402
	$	39,767	$	34,179

Write downs, net of recoveries

	Nine Months Ended
	September 30,
		2017		2016

Accounts receivable	$	2,633	$	556
Inventories		297		246
Financing receivables		680		75
Property, plant and equipment (2) (3)		4,412		792
Film assets (1) (4)		16,076		1,000
Other assets (3)		1,522		-
Impairment of investments		-		194
Other intangible assets		-		40
	$	25,620	$	2,903

Other Significant Non cash Transactions

	Nine Months Ended
	September 30,
		2017		2016
Net accruals related to:
Purchases of property, plant and equipment	$	935	$	122
Investment in joint revenue sharing arrangements		150		212
Acquisition of other intangible assets		72		(133)
	$	1,157	$	201

Income Taxes (Tables)

9 Months Ended

Sep. 30, 2017

Income Taxes [Abstract]

Income tax effect related to other comprehensive loss

	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2017		2016		2017		2016

Unrealized change in cash flow hedging instruments	$	188	$	76	$	132	$	(485)
Realized change in cash flow hedging instruments upon settlement		(358)		(149)		(634)		(667)
Amortization of actuarial loss on postretirement benefit plan		-		(4)		-		(14)
	$	(170)	$	(77)	$	(502)	$	(1,166)

Capital Stock (Tables)

9 Months Ended

Sep. 30, 2017

Capital Stock [Abstract]

Stock compensation

		Three Months Ended		Nine Months Ended
		September 30, 2017		September 30, 2017
Cost and expenses applicable to revenues	$	380	$	1,120
Selling, general and administrative expenses		5,198		16,196
Research and development		165		480
Exit costs, restructuring charges and associated impairments		299		372
	$	6,042	$	18,168

Weighted average fair value of common share granted to employees and directors

The following assumptions were used to estimate the average fair value of the stock options:

	Three Months		Nine Months
	Ended September 30,		Ended September 30,
	2017	2016	2017	2016

Average risk-free interest rate	2.14%	1.44%	2.34%	1.67%
Expected option life (in years)	4.83-5.08	4.44 - 4.88	4.71 - 5.83	4.44 - 5.24
Expected volatility	30%	30%	30%	30%
Dividend yield	0%	0%	0%	0%

Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]

The following table summarizes certain information in respect of option activity under the SOP and IMAX LTIP for the nine months ended September 30:

				Weighted Average Exercise
	Number of Shares			Price Per Share
	2017	2016	2017		2016

Options outstanding, beginning of period	5,190,542	4,805,244	$	28.35	$	27.03
Granted	854,764	984,452		30.07		31.49
Exercised	(658,341)	(268,516)		21.90		20.54
Forfeited	(95,375)	(45,024)		32.41		28.03
Expired	(22,269)	-		37.08		-
Cancelled	(28,256)	(2,483)		30.65		33.80
Options outstanding, end of period	5,241,065	5,473,673		29.32		28.14
Options exercisable, end of period	4,011,217	3,924,432		28.94		27.34

Restricted Stock Units activity under the IMAX LTIP

The following table summarizes certain information in respect of RSU activity under the IMAX LTIP for the nine months ended September 30:

	Number of Awards		Weighted Average Grant Date Fair Value Per Share
	2017	2016		2017		2016

RSUs outstanding, beginning of period	1,124,180	973,637	$	33.01	$	32.27
Granted	460,362	465,968		30.54		31.70
Vested and settled	(316,278)	(271,032)		30.46		29.30
Forfeited	(111,367)	(28,435)		31.99		30.78
RSUs outstanding, end of period	1,156,897	1,140,138		32.90		32.78

Basic and diluted per-share computations

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

	Three Months				Nine Months
	Ended September 30,				Ended September 30,
	2017		2016		2017		2016

Net (loss) income applicable to common shareholders	$	(850)	$	2,525	$	(2,487)	$	19,843
Weighted average number of common shares (000's):
Issued and outstanding, beginning of period		64,723		67,067		66,160		69,673
Weighted average number of shares repurchased during the period		13		23		(536)		(1,620)
Weighted average number of shares used in computing basic income per share		64,736		67,090		65,624		68,053
Assumed exercise of stock options and RSUs, net of shares assumed repurchased		67		656		210		668
Weighted average number of shares used in computing diluted income per share		64,803		67,746		65,834		68,721

Movement of Shareholders' Equity

The following summarizes the movement of Shareholders’ Equity attributable to common shareholders for the nine months ended September 30, 2017:

Balance as at December 31, 2016	$	562,012
Net loss attributable to common shareholders		(2,487)
Adjustments to capital stock:
Cash received from the issuance of common shares		14,419
Issuance of common shares for vested RSUs, net		273
Fair value of stock options exercised at the grant date		3,444
Average carrying value of repurchased and retired common shares		(11,884)
Share held in treasury		(2,446)
Adjustments to other equity:
Employee stock options granted		4,216
Non-employee stock options granted and vested		17
Fair value of stock options exercised at the grant date		(3,444)
RSUs granted		13,621
RSUs vested		(9,797)
Stock exercised from treasury shares		(8,393)
Adjustments to accumulated deficit:
Retrospective adjustment related to intra-entity transfers (notes 2 and 12)		(8,314)
Common shares repurchased and retired		(34,256)
Adjustments to accumulated other comprehensive loss:
Unrealized net gain from cash flow hedging instruments		2,451
Realization of cash flow hedging net loss upon settlement		(533)
Foreign currency translation adjustments		1,938
Tax effect of movement in other comprehensive income		(502)
Balance as at September 30, 2017	$	520,335

Segmented Information (Tables)

9 Months Ended

Sep. 30, 2017

Segmented Information [Abstract]

Inter-segment revenue

	Three Months Ended				Nine Months Ended
	September 30,				September 30,
		2017		2016		2017		2016
Revenue(1)
Network business
IMAX DMR	$	25,971	$	21,549	$	77,136	$	78,767
Joint revenue sharing arrangements – contingent rent		15,572		14,181		49,702		54,994
IMAX systems – contingent rent		1,094		779		2,573		3,178
		42,637		36,509		129,411		136,939

Theater business
IMAX systems		27,757		24,908		56,022		67,330
Joint revenue sharing arrangements – fixed fees		2,658		5,517		4,536		11,946
Theater system maintenance		11,511		10,293		33,459		30,031
Other theater		1,586		2,445		5,449		7,789
		43,512		43,163		99,466		117,096

New business		8,917		515		11,508		601

Other
Film post-production		1,914		2,327		9,134		6,436
Film distribution		784		2,092		2,235		3,345
Other		1,036		1,944		3,460		6,004
		3,734		6,363		14,829		15,785

Total	$	98,800	$	86,550	$	255,214	$	270,421


Gross Margin
Network business
IMAX DMR(2)	$	18,114	$	12,448	$	52,578	$	52,398
Joint revenue sharing arrangements – contingent rent(2)		9,351		9,340		33,271		41,620
IMAX systems – contingent rent		1,094		779		2,573		3,178
		28,559		22,567		88,422		97,196

Theater business
IMAX systems(2)		17,768		15,964		35,772		35,074
Joint revenue sharing arrangements – fixed fees(2)		624		1,640		887		3,096
Theater system maintenance		4,624		3,398		13,306		10,207
Other theater		247		314		1,082		993
		23,263		21,316		51,047		49,370

New business		(11,912)		(284)		(13,432)		(861)

Other
Film post-production		763		1,003		4,287		3,028
Film distribution(2)		(361)		258		(4,549)		(998)
Other		(444)		39		(677)		(383)
		(42)		1,300		(939)		1,647

Total	$	39,868	$	44,899	$	125,098	$	147,352

Geographic Information

	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2017			2016	2017		2016
Revenue
Greater China	$	36,563	$	29,736	$	88,135	$	84,797
United States		33,324		28,139		85,030		96,276
Asia (excluding Greater China)		9,233		10,665		25,177		25,034
Western Europe		8,090		6,140		20,846		26,522
Rest of the World		3,331		5,697		10,366		11,554
Canada		3,732		2,368		10,045		9,992
Latin America		2,688		1,408		8,122		8,562
Russia & the CIS		1,839		2,397		7,493		7,684
Total	$	98,800	$	86,550	$	255,214	$	270,421

Employees Pension and Postretirement Benefits (Tables)

9 Months Ended

Sep. 30, 2017

Defined Benefit Plan Disclosure [Line Items]

Amounts accrued

	September 30,		December 31,
	2017		2016
Projected benefit obligation:
Obligation, beginning of period	$	19,580	$	19,478
Interest cost		320		261
Actuarial gain		-		(159)
Obligation, end of period and unfunded status	$	19,900	$	19,580

SERP Benefits [Member]

Defined Benefit Plan Disclosure [Line Items]

Pension Expense

	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2017		2016		2017		2016
Interest cost	$	107	$	65	$	320	$	196
Pension expense	$	107	$	65	$	320	$	196

Schedule of expected benefit payments

2017 (three months remaining)	$	-
2018		-
2019		-
2020		21,115
2021		-
Thereafter		-
	$	21,115

Postretirement Benefits Executives [Member]

Defined Benefit Plan Disclosure [Line Items]

Schedule of expected benefit payments

2017 (three months remaining)	$	21
2018		24
2019		26
2020		33
2021		36
Thereafter		527
Total	$	667

Postretirement Benefits Canadian Employees [Member]

Defined Benefit Plan Disclosure [Line Items]

Schedule of expected benefit payments

2017 (three months remaining)	$	99
2018		105
2019		112
2020		115
2021		117
Thereafter		1,723
Total	$	2,271

Financial Instruments (Tables)

9 Months Ended

Sep. 30, 2017

Financial Instruments [Abstract]

Fair Value of Financial Instruments

		As at September 30, 2017				As at December 31, 2016
		Carrying		Estimated		Carrying		Estimated
		Amount		Fair Value		Amount		Fair Value
Cash and cash equivalents	$	157,708	$	157,708	$	204,759	$	204,759
Net financed sales receivable	$	117,257	$	117,406	$	114,041	$	115,014
Net investment in sales-type leases	$	6,253	$	6,276	$	8,084	$	8,372
Convertible loan receivable	$	1,500	$	1,500	$	1,000	$	1,000
Available-for-sale investment	$	1,000	$	997	$	1,000	$	1,007
Foreign exchange contracts — designated forwards	$	1,621	$	1,621	$	(296)	$	(296)
Borrowings under the Playa Vista Loan	$	(26,167)	$	(26,167)	$	(27,667)	$	(27,667)

Recorded Investment in Financing Receivables

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

	As at September 30, 2017						As at December 31, 2016
	Minimum		Financed				Minimum		Financed
	Lease		Sales				Lease		Sales
	Payments		Receivables		Total		Payments		Receivables		Total

In good standing	$	5,439	$	112,619	$	118,058	$	7,741	$	111,568	$	119,309
Credit Watch		627		4,030		4,657		-		1,514		1,514
Pre-approved transactions		364		574		938		-		842		842
Transactions suspended		144		956		1,100		1,015		611		1,626
	$	6,574	$	118,179	$	124,753	$	8,756	$	114,535	$	123,291

Investment In Financing Receivables On Nonaccrual Status

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

	As at September 30, 2017				As at December 31, 2016
	Recorded		Related		Recorded		Related
	Investment		Allowance		Investment		Allowance

Net investment in leases	$	144	$	(144)	$	1,015	$	(672)
Net financed sales receivables		956		(848)		611		(494)
Total	$	1,100	$	(992)	$	1,626	$	(1,166)

Aging of Financing Receivables

The Company’s aged financing receivables are as follows:

	As at September 30, 2017
									Related						Recorded
	Accrued						Billed		Unbilled		Total				Investment
	and		30-89 Days				Financing		Recorded		Recorded		Related		Net of
	Current		30-89 Days		90+ Days		Receivables		Investment		Investment		Allowances		Allowances

Net investment in leases	$	98	$	33	$	373	$	504	$	6,070	$	6,574	$	(321)	$	6,253
Net financed sales receivables		3,071		937		3,085		7,093		111,086		118,179		(922)		117,257
Total	$	3,169	$	970	$	3,458	$	7,597	$	117,156	$	124,753	$	(1,243)	$	123,510


	As at December 31, 2016
									Related						Recorded
	Accrued						Billed		Unbilled		Total				Investment
	and		30-89 Days				Financing		Recorded		Recorded		Related		Net of
	Current		30-89 Days		90+ Days		Receivables		Investment		Investment		Allowances		Allowances

Net investment in leases	$	28	$	159	$	781	$	968	$	7,788	$	8,756	$	(672)	$	8,084
Net financed sales receivables		2,393		1,724		2,368		6,485		108,050		114,535		(494)		114,041
Total	$	2,421	$	1,883	$	3,149	$	7,453	$	115,838	$	123,291	$	(1,166)	$	122,125

Financing receivables continues to accrue finance income

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

	As at September 30, 2017
									Related				Recorded
	Accrued						Billed		Unbilled				Investment
	and		30-89 Days				Financing		Recorded		Related		Past Due
	Current		30-89 Days		90+ Days		Receivables		Investment		Allowance		and Accruing

Net investment in leases	$	90	$	33	$	373	$	496	$	2,733	$	-	$	3,229
Net financed sales receivables		1,263		566		2,713		4,542		31,505		-		36,047
Total	$	1,353	$	599	$	3,086	$	5,038	$	34,238	$	-	$	39,276


	As at December 31, 2016
									Related				Recorded
	Accrued						Billed		Unbilled				Investment
	and		30-89 Days				Financing		Recorded		Related		Past Due
	Current		30-89 Days		90+ Days		Receivables		Investment		Allowance		and Accruing

Net investment in leases	$	-	$	54	$	244	$	298	$	1,646	$	-	$	1,944
Net financed sales receivables		284		634		1,854		2,772		20,147		-		22,919
Total	$	284	$	688	$	2,098	$	3,070	$	21,793	$	-	$	24,863

Impaired financing receivables

The following table discloses information regarding the Company’s impaired financing receivables:

	For the Three Months Ended September 30, 2017
							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	$	1,051	$	266	$	(922)	$	697	$	24

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

Total recorded investment in impaired loans:
Net financed sales receivables	$	1,051	$	266	$	(922)	$	697	$	24

	For the Three Months Ended September 30, 2016
							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	$	748	$	269	$	(643)	$	748	$	-

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

Total recorded investment in impaired loans:
Net financed sales receivables	$	748	$	269	$	(643)	$	748	$	-

	For the Nine Months Ended September 30, 2017
							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	$	1,051	$	266	$	(922)	$	562	$	84

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

Total recorded investment in impaired loans:
Net financed sales receivables	$	1,051	$	266	$	(922)	$	562	$	84

	For the Nine Months Ended September 30, 2016
							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	$	748	$	269	$	(643)	$	674	$	-

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

Total recorded investment in impaired loans:
Net financed sales receivables	$	748	$	269	$	(643)	$	674	$	-

Allowance for credit losses and investment in financing receivables

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

	Three Months Ended September 30, 2017				Nine Months Ended September 30, 2017
	Net Investment		Net Financed		Net Investment		Net Financed
	in Leases		Sales Receivables		in Leases		Sales Receivables
Allowance for credit losses:

Beginning balance	$	321	$	427	$	672	$	494
Charge-offs		-		-		(351)		(67)
Recoveries		-		-		-		-
Provision		-		495		-		495
Ending balance	$	321	$	922	$	321	$	922

Ending balance: individually evaluated for impairment	$	321	$	922	$	321	$	922


Financing receivables:

Ending balance: individually evaluated for impairment	$	6,574	$	118,179	$	6,574	$	118,179


	Three Months Ended September 30, 2016				Nine Months Ended September 30, 2016
	Net Investment		Net Financed		Net Investment		Net Financed
	in Leases		Sales Receivables		in Leases		Sales Receivables
Allowance for credit losses:

Beginning balance	$	672	$	643	$	672	$	568
Charge-offs		-		-		-		-
Recoveries		-		-		-		-
Provision		-		-		-		75
Ending balance	$	672	$	643	$	672	$	643

Ending balance: individually evaluated for impairment	$	672	$	643	$	672	$	643


Financing receivables:

Ending balance: individually evaluated for impairment	$	9,515	$	110,697	$	9,515	$	110,697

Notional amount of derivative

Notional value of foreign exchange contracts:

	September 30,		December 31,
	2017		2016
Derivatives designated as hedging instruments:
Foreign exchange contracts — Forwards	$	35,128	$	37,825

Fair value of foreign exchange contracts

Fair value of derivatives in foreign exchange contracts:

		September 30,		December 31,
	Balance Sheet Location	2017		2016
Derivatives designated as hedging instruments:
Foreign exchange contracts — Forwards	Other assets	$	1,632	$	480
	Accrued and other liabilities		(11)		(776)
		$	1,621	$	(296)

Derivatives in Foreign Currency Hedging relationships

		Three Months Ended September 30,				Nine Months Ended September 30,
			2017		2016		2017		2016
Foreign exchange contracts — Forwards	Derivative Gain (Loss)
	Recognized in OCI
	(Effective Portion)	$	1,366	$	(293)	$	2,451	$	1,865

	Location of Derivative Gain
	(Loss) Reclassified from AOCI	Three Months Ended September 30,				Nine Months Ended September 30,
	into Income (Effective Portion)		2017		2016		2017		2016
Foreign exchange contracts — Forwards	Selling, general and
	administrative expenses	$	717	$	(572)	$	533	$	(2,565)

		Three Months Ended September 30,				Nine Months Ended September 30,
			2017		2016		2017		2016
Foreign exchange contracts - Forwards	Derivative Loss
	Recognized In and Out of
	OCI (Effective Portion)	$	-	$	-	$	(80)	$	-

Non-Controlling Interests (Tables)

9 Months Ended

Sep. 30, 2017

IMAX China Noncontrolling Interest

Non-controlling Interests

Non-controlling Interests

Balance as at December 31, 2016	$	59,562
Net income		8,947
Other comprehensive income		904
Balance as at September 30, 2017	$	69,413

Other Noncontrolling Interest [Member]

Non-controlling Interests

Non-controlling Interests

Balance as at December 31, 2016	$	4,980
Net loss		(2,640)
Balance as at September 30, 2017	$	2,340

Exit costs Restructuring and Associated Impairments (Tables)

9 Months Ended

Sep. 30, 2017

Exit costs restructuring and associated impairments [Abstract]

Exit costs restructuring charges and associated impairment [Table Text Block]

		Three Months Ended		Nine Months Ended
		September 30, 2017		September 30, 2017
Restructuring charges	$	2,721	$	7,426
Asset impairments		-		5,553
Costs to exit an operating lease		716		716
	$	3,437	$	13,695

Restructuring and related costs [Table Text Block]

	Three Months Ended							Nine Months Ended
	September 30, 2017							September 30, 2017
	Employee Severance and Benefits		Other Exit Costs		Total		Employee Severance and Benefits		Other Exit Costs		Total

IMAX DMR	$	534	$	-	$	534	$	1,082	$	-	$	1,082
Joint revenue sharing arrangements		-		-		-		59		-		59
IMAX systems		29		-		29		247		222		469
Theater system maintenance		80		-		80		818		-		818
New business		29		-		29		134		298		432
Film post-production		-		-		-		19		-		19
Other		25		-		25		581		-		581
Corporate		2,024		-		2,024		3,941		25		3,966
	$	2,721	$	-	$	2,721	$	6,881	$	545	$	7,426

Restructuring and accrual activities [Table Text Block]

	Employee Severance and Benefits		Other Exit Costs		Total

Balance as at December 31, 2016	$	-	$	-	$	-
Restructuring charges		6,881		545		7,426
Cash payments		(6,009)		(377)		(6,386)
Other movements		(372)		(168)		(540)
Balance as at September 30, 2017	$	500	$	-	$	500

Associated Impairments [Table Text Block]

	Nine Months Ended
	September 30, 2017

Film assets	$	335
Property, plant and equipment		3,696
Other assets		1,522
	$	5,553

Basis of Presentation (Narratives) (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Basis of Presentation (Textuals) [Abstract]
Number Of Variable Interest Entities	nine
Number Of Variable Interest Entities Primary Beneficiary	four
Number Of Variable Interest Entities Not A Primary Beneficiary	five
Variable Interest Entity, Consolidated, Carrying Amount, Assets	$ 5,420	$ 10,346
Variable interest entity, non-consolidated, Assets	443	444
Variable interest entity, non-consolidated, Liabilities	386	363
Loss exposure	$ 0	0
Variable Interest Entity, Not Primary Beneficiary [Member]
Basis of Presentation (Textuals) [Abstract]
Carrying value of film production company VIEs		$ 0

Basis of presentation (Table 1) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Basis of Presentation and Condensed Consolidated Statements of Operations Supplemental Information [Abstract]
Variable Interest Entity, Consolidated, Carrying Amount, Assets	$ 5,420	$ 10,346
Variable Interest Entity, Consolidated, Carrying Amount, Liabilities	6,549	6,368
Variable Interest Entity, Nonconsolidated, Carrying Amount, Assets	443	444
Variable Interest Entity, Nonconsolidated, Carrying Amount, Liabilities	$ 386	$ 363

New Accounting Standards And Accounting Changes (Narratives) (Details) $ in Thousands	Jan. 01, 2017 USD ($)
New Accounting Pronouncements and Changes in Accounting Principles
Impact on accumulated deficit due to adoption of ASU 2016-16	$ 8,314
Impact on other assets due to adoption of ASU 2016-16	14,800
Impact on deferred taxes due to adoption of ASU 2016-16	7,900
Impact on accrued and other liabilities due to adoption of ASU 2016-16	$ 1,400

Financing Receivables (Table 1) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Financing receivables, consisting of net investment in sales-type leases and receivables from financed sales
Gross minimum lease payments receivable	$ 7,267	$ 10,466
Unearned finance income	(693)	(1,710)
Minimum lease payments receivable	6,574	8,756
Accumulated allowance for uncollectible amounts	(321)	(672)
Net investment in leases	6,253	8,084
Gross financed sales receivables	156,796	154,301
Unearned finance income	(38,617)	(39,766)
Financed sales receivables	118,179	114,535
Accumulated allowance for uncollectible amounts	(922)	(494)
Net financed sales receivables	117,257	114,041
Total financing receivables	123,510	122,125
Net financed sales receivables due within one year	30,646	21,980
Net financed sales receivables due after one year	$ 86,611	$ 92,061

Financing Receivables (Narratives) (Details)	Sep. 30, 2017	Dec. 31, 2016
Financing Receivables (Textuals) [Abstract]
Financed sale receivables, Weighted average effective interest rate	9.10%	9.30%

Inventories (Table 1) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Inventories
Raw materials	$ 22,971	$ 28,000
Work-in-process	3,301	3,818
Finished goods	11,099	10,303
Total	$ 37,371	$ 42,121

Inventories (Narratives) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Inventories (Narratives) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Inventories (Textuals) [Abstract]
Finished goods inventory with title passed to customer	$ 9,700		$ 9,700		$ 2,300
Write-downs for excess and obsolete inventory	$ 250	$ (15)	$ 297	$ 246

Film Assets (Table 1) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Film Costs [Abstract]
Completed and released films, net of accumulated amortization	$ 4,659	$ 10,643
Films in production	30	325
Episodic assets	11,774	0
Films in development	2,585	5,554
Film assets	$ 19,048	$ 16,522

Film Assets (Narratives) (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
Film Assets (Narratives) (Details) - USD ($) $ in Millions	Sep. 30, 2017	Sep. 30, 2017
Film Costs [Abstract]
Episodic assets impairment	$ 11.1	$ 11.1
Episodic costs to be amortized	$ 11.8

Property Plant and Equipment (Table 1) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Property, plant and equipment
Cost	$ 421,119	$ 378,203
Accumulated Depreciation	151,304	132,788
Net Book Value	269,815	245,415
Equipment leased or held for use [Member]
Property, plant and equipment
Cost	256,658	230,629
Accumulated Depreciation	105,571	92,950
Net Book Value	151,087	137,679
Theater System Components [Member]
Property, plant and equipment
Cost	250,642	224,890
Accumulated Depreciation	101,512	89,218
Net Book Value	149,130	135,672
Camera Equipment [Member]
Property, plant and equipment
Cost	6,016	5,739
Accumulated Depreciation	4,059	3,732
Net Book Value	1,957	2,007
Assets Under Construction [Member]
Property, plant and equipment
Cost	28,427	18,315
Accumulated Depreciation	0	0
Net Book Value	28,427	18,315
Other property, plant and equipment [Member]
Property, plant and equipment
Cost	136,034	129,259
Accumulated Depreciation	45,733	39,838
Net Book Value	90,301	89,421
Land [Member]
Property, plant and equipment
Cost	8,203	8,203
Accumulated Depreciation	0	0
Net Book Value	8,203	8,203
Buildings [Member]
Property, plant and equipment
Cost	73,593	69,861
Accumulated Depreciation	16,711	14,877
Net Book Value	56,882	54,984
Office and Production Equipment [Member]
Property, plant and equipment
Cost	42,546	41,128
Accumulated Depreciation	25,842	21,935
Net Book Value	16,704	19,193
Leasehold Improvements [Member]
Property, plant and equipment
Cost	11,692	10,067
Accumulated Depreciation	3,180	3,026
Net Book Value	$ 8,512	$ 7,041

Other Intangible Assets (Table 1) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Other Intangible Assets
Other Intangible Assets, Cost	$ 53,101	$ 49,237
Other Intangible Assets, Accumulated Amortization	21,974	18,821
Other Intangible Assets, Net Book Value	31,127	30,416
Patents and Trademarks [Member]
Other Intangible Assets
Other Intangible Assets, Cost	11,980	11,395
Other Intangible Assets, Accumulated Amortization	7,570	7,046
Other Intangible Assets, Net Book Value	4,410	4,349
Licenses and Intellectual Property [Member]
Other Intangible Assets
Other Intangible Assets, Cost	22,590	22,490
Other Intangible Assets, Accumulated Amortization	8,595	7,620
Other Intangible Assets, Net Book Value	13,995	14,870
Other [Member]
Other Intangible Assets
Other Intangible Assets, Cost	18,531	15,352
Other Intangible Assets, Accumulated Amortization	5,809	4,155
Other Intangible Assets, Net Book Value	$ 12,722	$ 11,197

Other Intangible Assets (Table 2) (Details) $ in Thousands	Sep. 30, 2017 USD ($)
Other Intangible Assets [Abstract]
2017 (three months remaining)	$ 1,126
2018	4,505
2019	4,505
2020	4,505
2021	$ 4,505

Other Intangible Assets (Narratives) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Other Intangible Assets (Textuals) [Abstract]
Other Intangible Asset, comprised mainly of ERP System	$ 18.5		$ 18.5
Acquisition of other intangible assets, cost			$ 3.9
Weighted average amortization period for additions to other intangible assets			P10Y
Costs incurred to renew or extend the term of acquired other intangible assets	less than	less than
Costs incurred to renew or extend the term of acquired other intangible assets	$ 0.1	$ 0.1	$ 0.1	$ 0.2
Fully amortized other intangible assets that are still being used by the company	$ 5.9		$ 5.9

Credit Facility and Playa Vista Loan (Table 1) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Bank indebtedness [Line Items]
Bank indebtedness	$ 25,846	$ 27,316
Playa Vista Loan [Member]
Bank indebtedness [Line Items]
Playa Vista Loan	26,167	27,667
Deferred charges on debt financing	(321)	(351)
Bank indebtedness	25,846	27,316
Playa Vista loan principal payments
2017 (three months remaining)	500
2018	2,000
2019	2,000
2020	2,000
2021	2,000
Thereafter	17,667
Playa Vista Loan	$ 26,167	$ 27,667

Credit Facility and Playa Vista Loan (Narratives) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Oct. 20, 2015	Mar. 03, 2015
Playa Vista Loan [Member]
Credit Facility and Playa Vista Loan (Textuals) [Abstract]
Maximum borrowing capacity						$ 30,000
Amounts Drawn	$ 26,167		$ 26,167		$ 27,667
Interest rate description			variable rate per annum at 2.0% above the 30-day LIBOR rate
Effective interest rate	3.26%	2.51%	3.06%	2.46%
Maturity date			Oct. 19, 2025
Term of loan			120 months
Playa Vista Loan - Payment Terms			PV Borrower will be required to make monthly payments of combined principal and interest over a 10-year term with a lump sum payment at the end of year 10. The Playa Vista Loan is being amortized over 15 years. The Playa Vista Loan will be fully due and payable on October 19, 2025.
Playa Vista Loan - Security			The Playa Vista Loan is secured by a deed of trust from PV Borrower in favor of Wells Fargo and other documents evidencing and securing the loan (the “Loan Documents”), granting a first lien on and security interest in the Playa Vista property and the Playa Vista Project, including all improvements to be constructed thereon.
Credit Facility [Member]
Credit Facility and Playa Vista Loan (Textuals) [Abstract]
Credit Facility Maturity Date			Mar. 03, 2020
Maximum borrowing capacity							$ 200,000
Remaining Borrowing Capacity	$ 200,000		$ 200,000		200,000
Amounts Drawn	0		0		0
Letters of credit and advance payment guarantees	0		$ 0		0
Line of credit facility covenant terms			On February 22, 2016, the Company amended the terms of the Credit Agreement to increase the general restricted payment basket thereunder (which covers, among other things, the repurchase of shares) from $150 million to $350 million in the aggregate after the amendment date.
Compliance with covenants			The Company was in compliance with all of its requirements at September 30, 2017.
Wells Fargo Foreign Exchange Facility [Member]
Credit Facility and Playa Vista Loan (Textuals) [Abstract]
Settlement risk on its foreign currency forward contracts
Notional Amount of arrangements entered into	35,128		35,128
Bank of Montreal Facilities [Member]
Credit Facility and Playa Vista Loan (Textuals) [Abstract]
Remaining Borrowing Capacity	10,000		10,000		10,000
Letters of credit and advance payment guarantees	$ 0		$ 0		$ 100

Commitments (Narratives) Details $ in Thousands	Sep. 30, 2017 USD ($)
Other Commitments [Line Items]
Minimum commitment related to certain film and new content	$ 50,173
Amount spent to reduce film and content commitments	35,100
Future expected spend in current year	$ 4,400

Contingencies and Guarantees (Narratives) Details - USD ($) $ in Thousands	9 Months Ended	12 Months Ended	25 Months Ended	51 Months Ended	95 Months Ended
	Sep. 30, 2017	Dec. 31, 2016	Dec. 14, 2015	Mar. 27, 2008	Dec. 02, 2011	Jun. 30, 2017
Final Award in favor of company				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	$30,000 to cover the costs of the application
Damages sought			$ 10,400
Counterclaim sought			$ 24,000
Duties and taxes paid related to customs audit	$ 2,950
Underpayment of the freight and insurance portion of the customs duties and taxes related to the customs audit						$ 100
Financial Guarantees	$ 0
Product Warranty Accrual	less than	less than
Product Warranty Accrual	$ 100	$ 100
Indemnification of its directors/officers	$ 0	$ 0
Other Indemnification	0
Estimated penalties accrued	$ 300
Importation Fee Underpayment	RMB 200,000

Condensed Consolidated Statement of Operations Supplemental Information (Narratives) (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017 USD ($) yr Film exhibitor Theaters	Sep. 30, 2016 USD ($)	Sep. 30, 2017 USD ($) yr Film exhibitor Theaters	Sep. 30, 2016 USD ($) Film	Dec. 31, 2016 USD ($)
Selling Expenses
Deferred direct selling costs and direct advertising and marketing included in costs and expenses applicable to revenues-equipment and product sales	$ 1,100	$ 1,300	$ 2,200	$ 3,000
Film exploitation costs, including advertising and marketing included in costs and expenses applicable to revenues-services	2,500	4,800	9,100	13,800
Commissions recognized as cost and expenses included in costs and expenses applicable to revenues-rentals	400	600	900	900
Direct advertising and marketing costs included in costs and expenses applicable to revenues-rentals	800	400	1,500	1,000
Foreign Exchange
Foreign exchange translation loss (gain)	$ (500)	200	$ (700)	100
Collaborative Arrangements
Total number of exhibitors under joint revenue sharing agreements \| exhibitor	47		47
Total number of theater systems under joint revenue sharing agreements \| Theaters	1,077		1,077
Total number of operating theaters under joint revenue sharing agreement \| Theaters	702		702
Amounts attributable to transactions arising between the company and its customers under joint revenue sharing arrangements	$ 18,200	19,700	$ 54,200	$ 66,900
Average percentage of the box-office receipts of the film for recovering digital re-mastering cost	12.50%		12.50%
IMAX DMR films exhibited in the period \| Film			46	48
Amounts attributable to transactions arising between the company and its customers under IMAX DMR arrangements	$ 25,971	21,549	$ 77,136	$ 78,767
Number of significant co-produced film arrangement \| Film	1		1
Number of other co-produced film arrangements \| Film	4		4
Variable interest entity, non-consolidated, Assets	$ 443		$ 443		$ 444
Variable interest entity, non-consolidated, Liabilities	386		386		$ 363
Amounts attributable to transactions between the company and other parties involved in the production of films included in cost and expense	300	$ 500	1,000	$ 1,000
Co-produced television collaborative arrangement revenue	8,700		8,700
Co-produced television collaborative arrangement costs and expenses	19,800		20,600
Co-produced television collaborative arrangement net revenue recorded	$ 700		$ 700
Number of Co-produced television collaborative arrangements			one
Minimum [Member]
Collaborative Arrangements
Non-cancellable term of joint revenue sharing arrangements \| yr	10		10
Maximum [Member]
Collaborative Arrangements
Non-cancellable term of joint revenue sharing arrangements			longer

Condensed Consolidated Statements of Cash Flows Supplemental Information (Table 1) (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Decrease (increase) in:
Accounts receivable	$ (8,564)	$ 6,571
Financing receivables	(1,263)	(1,145)
Inventories	4,453	(12,508)
Prepaid expenses	(3,592)	(5,105)
Other assets	(345)	(882)
Increase (decrease) in:
Accounts payable	(1,805)	(6,616)
Accrued and other Liabilities	(8,133)	(1,991)
Deferred revenue	30,402	(7,828)
Changes in other non-cash operating assets and liabilities	11,153	(29,504)
Cash payments
Income taxes	17,952	20,822
Interest	$ 612	$ 541

Condensed Consolidated Statements of Cash Flows Supplemental Information (Table 2) (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Summary of Depreciation and amortization
Film assets	$ 13,560	$ 11,842
Property, plant and equipment
Joint revenue sharing arrangements	13,299	11,581
Other property, plant and equipment	8,638	7,355
Other intangible assets	3,157	2,368
Other assets	691	631
Deferred financing costs	422	402
Depreciation and amortization	$ 39,767	$ 34,179

Condensed Consolidated Statements of Cash Flows Supplemental Information (Table 3) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Write-downs, net of recoveries
Accounts receivable			$ 2,633	$ 556
Inventories	$ 250	$ (15)	297	246
Financing receivables			680	75
Property, plant and equipment			4,412	792
Film assets			16,076	1,000
Other assets			1,522	0
Impairment of investments	$ 0	$ 0	0	194
Other intangible assets			0	40
Write-downs, net of recoveries			$ 25,620	$ 2,903

Condensed Consolidated Statements of Cash Flows Supplemental Information (Table 4) (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Non cash Investing And Financing Items [Abstract]
Purchases of property, plant and equipment	$ 935	$ 122
Investment in joint revenue sharing arrangements	150	212
Acquisition of other intangible assets	72	(133)
Net accruals related to	$ 1,157	$ 201

Condensed Consolidated Statements of Cash Flows Supplemental Information (Narratives) (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2017
Asset Impairment Charges [Abstract]
Payments made related to restructuring activites		$ 6,386
Property, plant and equipment associated impairment charges		3,696
Film impairment charges		335
Property, plant and equipment impairment charges		600
Other assets impairment charges		1,522
Documentary film asset impairments		4,600
Episodic assets impairment	$ 11,100	$ 11,100

Income Taxes (Table 1) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Income Taxes (Table 1) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Unrealized change in cash flow hedging instruments	$ 188	$ 76	$ 132	$ (485)
Realized change in cash flow hedging instruments upon settlement	(358)	(149)	(634)	(667)
Amortization of actuarial loss on postretirement benefit plan	0	(4)	0	(14)
Income tax effect on other comprehensive income	$ (170)	$ (77)	$ (502)	$ (1,166)

Income Taxes (Narratives) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Jan. 01, 2017	Dec. 31, 2016
Deferred Tax Assets
Change in Company's estimates of the recoverability of its deferred tax assets	$ 0
Deferred income tax asset after valuation allowance	33,400		$ 33,400			$ 20,800
Deferred income tax asset before valuation allowance	33,600		33,600			21,000
Valuation allowance	200		200			200
Provision for income taxes	(1,009)	$ (2,551)	(885)	$ (9,635)
Provision for tax shortfall	(200)
Impact on accumulated deficit due to adoption of ASU 2016-16					$ 8,314
Impact on other assets due to adoption of ASU 2016-16					14,800
Impact on deferred taxes due to adoption of ASU 2016-16					7,900
Impact on accrued and other liabilities due to adoption of ASU 2016-16					$ 1,400
Deferred tax asset reclass due to adoption of ASU 2016-09			900
Offset by Other items recovery	$ 100
Offset by other recovery	less than
Cash held outside of North America	$ 117,300		117,300			117,400
Cash held in the PRC	39,300		39,300			$ 31,500
Withholding tax estimate on repatriation of funds	$ 6,300		$ 6,300

Capital Stock (Table 1) (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
Capital Stock (Table 1) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Sep. 30, 2017
Stock-Based Compensation [Abstract]
Cost and expenses applicable to revenues	$ 380	$ 1,120
Selling, general and administrative expenses	5,198	16,196
Research and development	165	480
Exit costs, restructuring charges and associated impairments	299	372
Stock-Based Compensation	$ 6,042	$ 18,168

Capital Stock (Table 2) (Details) - Employee Stock Option [Member]	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Weighted average fair value of common share granted to employees and directors
Average risk-free interest rate	2.14%	1.44%	2.34%	1.67%
Expected volatility	30.00%	30.00%	30.00%	30.00%
Dividend yield	0.00%	0.00%	0.00%	0.00%
Minimum [Member]
Weighted average fair value of common share granted to employees and directors
Expected option life (in years)	4 years 9 months 29 days	4 years 5 months 8 days	4 years 8 months 16 days	4 years 5 months 9 days
Maximum [Member]
Weighted average fair value of common share granted to employees and directors
Expected option life (in years)	5 years 29 days	4 years 10 months 17 days	5 years 9 months 29 days	5 years 2 months 26 days

Capital Stock (Table 3) (Details) - $ / shares	3 Months Ended		9 Months Ended
Capital Stock (Table 3) (Details) - $ / shares	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Option activity under the Stock Option Plan and the IMAX LTIP
Options outstanding, end of period	5,241,065		5,241,065
Employee Stock Option [Member]
Option activity under the Stock Option Plan and the IMAX LTIP
Granted			854,764	984,452
Granted, weighted average exercise price per share			$ 30.07	$ 31.49
Exercised			(658,341)	(268,516)
Exercised, weighted average exercise price per share			$ 21.90	$ 20.54
Forfeited			(95,375)	(45,024)
Forfeited, weighted average exercise price per share			$ 32.41	$ 28.03
Expired			(22,269)	0
Expired, weighted average exercise price per share			$ 37.08	$ 0
Options Cancelled	(28,256)	(2,483)	(28,256)	(2,483)
Cancelled, weighted average share price			$ 30.65	$ 33.80
Options outstanding, end of period	5,241,065	5,473,673	5,241,065	5,473,673
Options outstanding, weighted average exercise price per share, end of period	$ 29.32	$ 28.14	$ 29.32	$ 28.14
Options exercisable, end of period	4,011,217	3,924,432	4,011,217	3,924,432
Options exercisable, weighted average exercise price per share, end of period	$ 28.94	$ 27.34	$ 28.94	$ 27.34
Options Non Employees [Member]
Option activity under the Stock Option Plan and the IMAX LTIP
Granted	0	0	0	0
Options outstanding, end of period	0	28,750	0	28,750
Options outstanding, weighted average exercise price per share, end of period	$ 0	$ 26.90	$ 0	$ 26.90
Options exercisable, end of period	0	26,950	0	26,950
Options exercisable, weighted average exercise price per share, end of period	$ 0	$ 26.97	$ 0	$ 26.97

Capital Stock (Table 4) (Details) - Restricted Share Units (RSUs) [Member] - $ / shares	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Resticted Share Units activity under the IMAX LTIP
Granted	460,362	465,968
Granted, weighted average grant date fair value per share	$ 30.54	$ 31.70
Vested and settled	(316,278)	(271,032)
Vested and settled, weighted average grant date fair value per share	$ 30.46	$ 29.30
Forfeited	(111,367)	(28,435)
Forfeited, weighted average grant date fair value per share	$ 31.99	$ 30.78
RSUs outstanding, end of period	1,156,897	1,140,138
RSUs outstanding, weighted average grant date fair value per share, end of period	$ 32.90	$ 32.78

Capital Stock (Table 5) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Capital Stock (Table 5) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Jun. 30, 2017	Jan. 01, 2017	Dec. 31, 2016	Jun. 30, 2016	Jan. 01, 2016
Net (loss) income applicable to common shareholders	$ (850)	$ 2,525	$ (2,487)	$ 19,843
Weighted average number of common shares:
Issued and outstanding, beginning of period	64,754,961		64,754,961		64,722,846	66,159,902	66,159,902	67,066,654	69,673,244
Weighted average number of shares repurchased during the period	12,605	23,128	(536,157)	(1,620,689)
Weighted average number of shares used in computing basic income per share	64,735,451	67,089,782	65,623,745	68,052,555
Assumed exercise of stock options and RSUs, net of shares assumed repurchased	67,394	656,438	210,670	668,325
Weighted average number of shares used in computing diluted income per share	64,802,845	67,746,220	65,834,415	68,720,880

Capital Stock (Table 6) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Capital Stock (Table 6) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Jan. 01, 2017
Movement of Shareholders Equity
Balance as at December 31, 2016			$ 562,012
Net loss attributable to common shareholders	$ (850)	$ 2,525	(2,487)	$ 19,843
Adjustment to capital stock for cash received from the issuance of common shares			14,419
Adjustment to capital stock for issuance of common shares for vested RSUs, net			273
Adjustment to capital stock for fair value of stock options exercised at the grant date			3,444
Adjustment to capital stock for average carrying value of repurchased and retired common shares	(11,884)		(11,884)
Adjustment to capital stock for share held in treasury			(2,446)
Adjustment to other equity for employee stock options granted			4,216
Adjustment to other equity for non-employee stock options granted and vested			17
Adjustment to other equity for fair value of stock options exercised at the grant date			(3,444)
Adjustment to other equity for RSUs granted	13,621		13,621
Adjustment to other equity for RSUs vested	(9,797)		(9,797)
Adjustment to other equity for stock exercised from treasury shares			(8,393)
Adjustment to accumulated deficit for common shares repurchased and retired	(34,256)		(34,256)
Retrospective adjustment related to intra-entity transfers (notes 2 and 12)					$ (8,314)
Adjustment to accumulated other comprehensive loss for unrealized net gain from cash flow hedging instruments			2,451
Adjustment to accumulated other comprehensive loss for the realization of cash flow hedging net loss upon settlement			(533)
Adjustment to accumulated other comprehensive loss for foreign currency translation adjustments			1,938
Adjustment to accumulated other comprehensive loss for tax effect of movement in other comprehensive income			(502)
Balance as at September 30, 2017	$ 520,335		$ 520,335

Capital Stock (Narratives) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Jun. 12, 2017	Jan. 01, 2017	Jun. 06, 2016	Apr. 20, 2016	Jan. 01, 2016	Jun. 16, 2014
Capital Stock (Textuals) [Abstract]
Share-based compensation costs recorded for the period	$ 6,042	$ 7,700	$ 18,168	$ 22,500
Reserved common shares for future issuance	11,000,149		11,000,149		12,012,572
Options outstanding	5,241,065		5,241,065
Antidilutive shares issuable upon exercise of stock options and restricted share units	6,230,891	2,570,983	5,181,485	2,834,896
Details of the share repurchase program			On June 12, 2017, the Company’s board of directors approved a new $200.0 million share repurchase program for shares of the Company’s common stock. The share repurchase program expires on June 30, 2020. The repurchases may be made either in the open market or through private transactions, subject to market conditions, applicable legal requirements and other relevant factors. The Company has no obligation to repurchase shares and the share repurchase program may be suspended or discontinued by the Company at any time. There were no repurchases of shares under the new share repurchase program in the second quarter.
Stock Repurchase Program, Authorized Amount						$ 200,000			$ 200,000		$ 150,000
Stock Repurchase Program Expiration Date			Jun. 30, 2020	Jun. 30, 2017
Stock Repurchased And Retired During Period, Shares	0	500,000	1,736,150	3,290,512
Stock Acquired, Average Cost per Share	$ 0	$ 29.32	$ 26.57	$ 30.48
Payments For Repurchase Of Common Stock	$ 0	$ 14,700	$ 46,138	$ 100,378
Number of treasury shares held in trust for future settlement of share based awards			137,240		64,565
Value of treasury shares held in trust for future settlement of share based awards	4,386		$ 4,386		$ 1,939
Remaining available amount under share repurchase plan	200,000		200,000
Employee Stock Option [Member]
Capital Stock (Textuals) [Abstract]
Share-based compensation costs recorded for the period	927	3,400	3,281	9,400
Tax benefits realized stock options	$ 300	$ 900	$ 1,000	$ 2,400
Options exercisable	4,011,217	3,924,432	4,011,217	3,924,432
Options outstanding	5,241,065	5,473,673	5,241,065	5,473,673			5,190,542			4,805,244
Options outstanding, weighted average exercise price	$ 29.32	$ 28.14	$ 29.32	$ 28.14			$ 28.35			$ 27.03
Granted			854,764	984,452
Weighted average fair value of options granted	$ 6.15	$ 7.80	$ 8.32	$ 8.16
Options exercisable intrinsic value	$ 267		$ 267
Cancelled	(28,256)	(2,483)	(28,256)	(2,483)
Weighted average remaining contractual life of exercisable option			4 years 4 months 24 days
Intrinsic value of options exercised	$ 0	$ 500	$ 6,765	$ 3,200
Options common shares were vested and exercisable	4,011,217		4,011,217
Options exercisable, weighted average exercise price per share, end of period	$ 28.94	$ 27.34	$ 28.94	$ 27.34
Options expired			22,269	0
Antidilutive shares issuable upon exercise of stock options and restricted share units	5,155,452	2,551,453	4,470,642	2,551,453
Weighted average exercise price of options forfeited			$ 32.41	$ 28.03
Options Non Employees [Member]
Capital Stock (Textuals) [Abstract]
Share-based compensation costs recorded for the period		less than	less than	less than
Share-based compensation costs recorded for the period	$ 0	$ 100	$ 100	$ (100)
Options exercisable	0	26,950	0	26,950
Options outstanding	0	28,750	0	28,750
Options outstanding, weighted average exercise price	$ 0	$ 26.90	$ 0	$ 26.90
Granted	0	0	0	0
Amount for stock options or rights included in accrued liabilities					less than
Amount for stock options or rights included in accrued liabilities	$ 0		$ 0		$ 100
Intrinsic value of options exercised	$ 0	$ 100	$ 0	$ 100
Options exercisable, weighted average exercise price per share, end of period	$ 0	$ 26.97	$ 0	$ 26.97
Issued	0	0	0	0
Employee Stock Option China Incentive Plan [Member]
Capital Stock (Textuals) [Abstract]
Share-based compensation costs recorded for the period	$ 300	$ 200	$ 900	$ 400
CSSBP [Member]
Capital Stock (Textuals) [Abstract]
Share-based compensation costs recorded for the period	100	100	300	300
Amount for stock options or rights included in accrued liabilities	500		500		$ 300
China RSU [Member]
Capital Stock (Textuals) [Abstract]
Share-based compensation costs recorded for the period	$ 700	$ 700	$ 900	$ 100
Restricted Share Units (RSUs) [Member]
Capital Stock (Textuals) [Abstract]
Number of RSUs outstanding	1,156,897	1,140,138	1,156,897	1,140,138			1,124,180			973,637
Share-based compensation arrangement by share-based payment award, equity instruments other than options, grants in period			460,362	465,968
RSUs outstanding, Weighted Average Grant Date Fair Value per Share	$ 32.90	$ 32.78	$ 32.90	$ 32.78			$ 33.01			$ 32.27
Antidilutive shares issuable upon exercise of stock options and restricted share units	1,075,439	19,530	710,843	283,443
Share-based compensation costs, not yet recognized, period for recognition			2 years 3 months 18 days	2 years 4 months 24 days
Share-based compensation costs, not yet recognized	$ 26,665	$ 26,800	$ 26,665	$ 26,800
Tax benefits realized	$ 300	$ 300	$ 2,700	$ 2,600
Restricted Stock Unit Contingent Right	1
Restricted Stock Unit Economic Equivalent	1
Common shares issued in connection with vested RSUs	63,711	27,416	316,278	271,032
Common shares issued from treasury in connection with vested RSUs	0	21,871	7,127	50,167
Common shares purchased in open market by trustee in connection with RSUs	45,534	217	284,673	212,029
Shares withheld for tax withholding	18,177	5,328	24,478	8,836
RSUs that may vest on shorter schedule	213,661	260,274	213,661	260,274				300,000
RSUs issued from carve-out	0	0	46,613	39,726
Restricted Share Units (RSUs) [Member] \| Employee [Member]
Capital Stock (Textuals) [Abstract]
Share-based compensation costs recorded for the period	$ 4,100	$ 3,900	$ 12,700	$ 11,600
Common shares purchased in open market by trustee in connection with RSUs	0	0	604,036	249,657
Weighted average price of common shares purchased in open market by trustee in connection with RSUs	$ 0	$ 0	$ 32.32	$ 33.55
Issued			0	0
Restricted Share Units (RSUs) [Member] \| Non Employee [Member]
Capital Stock (Textuals) [Abstract]
Issued	0	0	0	0
Maximum [Member] \| Restricted Share Units (RSUs) [Member]
Capital Stock (Textuals) [Abstract]
Stock based awards vesting period			4 years	4 years
Minimum [Member] \| Restricted Share Units (RSUs) [Member]
Capital Stock (Textuals) [Abstract]
Stock based awards vesting period			1 year	0 years

Segmented Information (Table 1)(Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Revenues
Revenues	$ 98,800	$ 86,550	$ 255,214	$ 270,421
Gross margins
Gross margins	39,868	44,899	125,098	147,352
Network Business Total [Member]
Revenues
Revenues	42,637	36,509	129,411	136,939
Gross margins
Gross margins	28,559	22,567	88,422	97,196
IMAX DMR [Member]
Revenues
Revenues	25,971	21,549	77,136	78,767
Gross margins
Gross margins	18,114	12,448	52,578	52,398
Joint revenue sharing arrangements - contingent rent [Member]
Revenues
Revenues	15,572	14,181	49,702	54,994
Gross margins
Gross margins	9,351	9,340	33,271	41,620
IMAX systems - contingent rent [Member]
Revenues
Revenues	1,094	779	2,573	3,178
Gross margins
Gross margins	1,094	779	2,573	3,178
Theater Business Total [Member]
Revenues
Revenues	43,512	43,163	99,466	117,096
Gross margins
Gross margins	23,263	21,316	51,047	49,370
IMAX Systems [Member]
Revenues
Revenues	27,757	24,908	56,022	67,330
Gross margins
Gross margins	17,768	15,964	35,772	35,074
Joint revenue sharing arrangements - fixed fees [Member]
Revenues
Revenues	2,658	5,517	4,536	11,946
Gross margins
Gross margins	624	1,640	887	3,096
Theater system maintenance [Member]
Revenues
Revenues	11,511	10,293	33,459	30,031
Gross margins
Gross margins	4,624	3,398	13,306	10,207
Other theater [Member]
Revenues
Revenues	1,586	2,445	5,449	7,789
Gross margins
Gross margins	247	314	1,082	993
New Business [Member]
Revenues
Revenues	8,917	515	11,508	601
Gross margins
Gross margins	(11,912)	(284)	(13,432)	(861)
Other Total [Member]
Revenues
Revenues	3,734	6,363	14,829	15,785
Gross margins
Gross margins	(42)	1,300	(939)	1,647
Film post-production [Member]
Revenues
Revenues	1,914	2,327	9,134	6,436
Gross margins
Gross margins	763	1,003	4,287	3,028
Film distribution [Member]
Revenues
Revenues	784	2,092	2,235	3,345
Gross margins
Gross margins	(361)	258	(4,549)	(998)
Other [Member]
Revenues
Revenues	1,036	1,944	3,460	6,004
Gross margins
Gross margins	$ (444)	$ 39	$ (677)	$ (383)

Segmented Information (Table 2) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Geographical Information
Revenues, total	$ 98,800	$ 86,550	$ 255,214	$ 270,421
Greater China [Member]
Geographical Information
Revenues, total	36,563	29,736	88,135	84,797
United States [Member]
Geographical Information
Revenues, total	33,324	28,139	85,030	96,276
Asia (excluding Greater China) [Member]
Geographical Information
Revenues, total	9,233	10,665	25,177	25,034
Western Europe [Member]
Geographical Information
Revenues, total	8,090	6,140	20,846	26,522
Rest of the World [Member]
Geographical Information
Revenues, total	3,331	5,697	10,366	11,554
Canada [Member]
Geographical Information
Revenues, total	3,732	2,368	10,045	9,992
Latin America [Member]
Geographical Information
Revenues, total	2,688	1,408	8,122	8,562
Russia & the CIS [Member]
Geographical Information
Revenues, total	$ 1,839	$ 2,397	$ 7,493	$ 7,684

Segmented Information (Narratives) (Details) $ in Millions	3 Months Ended		9 Months Ended		12 Months Ended
Segmented Information (Narratives) (Details) $ in Millions	Sep. 30, 2017 USD ($)	Sep. 30, 2016 USD ($)	Sep. 30, 2017 USD ($) Segments	Sep. 30, 2016 USD ($)	Dec. 31, 2016 Segments
Segment Reporting (Textuals) [Abstract]
Number of Reportable Segments \| Segments			8
Percentage of total revenues represented by largest customer	11.40%	11.20%	14.40%	14.30%
Marketing and commission costs	$ 1.1	$ 1.3	$ 2.2	$ 3.0
Disclosure on Geographic Areas, Description of Revenue from External Customers			No single country in the Rest of the World, Western Europe, Latin America and Asia (excluding Greater China) classifications comprises more than 10% of the total revenue.
Description of products and services from which each reportable segment derives its revenues			The Company’s reportable segments are now under four primary groups identified by nature of product sold or service provided: (1) Network Business, representing variable revenue generated by box-office results and which includes the reportable segment of IMAX DMR and contingent rent from the joint revenue sharing arrangements and IMAX systems segments; (2) Theater Business, representing revenue generated by the sale and installation of theater systems and maintenance services, primarily related to the IMAX Systems and Theater System Maintenance reportable segments, and also includes fixed hybrid revenues and upfront installation costs from the joint revenue sharing arrangements segment and after-market sales of projection system parts and 3D glasses from the other segment; (3) New Business, which includes content licensing and distribution fees associated with our original content investments, virtual reality initiatives, IMAX Home Entertainment, and other business initiatives that are in the development and/or start-up phase, and (4) Other; which includes the film post-production and distribution segments and certain IMAX theaters that the Company owns and operates, camera rentals and other miscellaneous items from the other segment.
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 to the audited consolidated financial statements included in the Company’s 2016 Form 10-K. In addition, refer to Item 2 of the Company’s Form 10-Q for additional information regarding the four primary groups mentioned above. Transactions between the IMAX DMR segment and the film post-production segment are valued at exchange value. Inter-segment profits are eliminated upon consolidation.
Number of Primary Groups \| Segments			4		2
IMAX DMR [Member]
Segment Reporting (Textuals) [Abstract]
Marketing costs (recovery)	2.5	4.2	$ 9.8	11.7
Joint revenue sharing arrangements [Member]
Segment Reporting (Textuals) [Abstract]
Advertising, marketing and commission costs (recovery)	1.3	0.9	2.5	1.9
IMAX Systems [Member]
Segment Reporting (Textuals) [Abstract]
Advertising, marketing and commission costs (recovery)	$ 1.1	1.3	2.2	3.0
Film distribution [Member]
Segment Reporting (Textuals) [Abstract]
Marketing costs (recovery)	less than
Marketing costs (recovery)	$ 0.1	$ 0.6	$ (0.7)	$ 2.1

Employees Pension and Postretirement Benefits (Table 1) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Amounts Accrued
Interest cost	$ 107	$ 65	$ 320	$ 196
Pension Expense
Interest cost	107	65	320	196
Pension expense	107	$ 65	320	196
Pension Plans, Defined Benefit [Member]
Amounts Accrued
Obligation, beginning of period			19,580	$ 19,478	$ 19,478
Interest cost			320		261
Actuarial gain			0		(159)
Obligation, end of period and unfunded status	$ 19,900		19,900		19,580
Pension Expense
Interest cost			$ 320		$ 261

Employees Pension and Postretirement Benefits (Table 2) (Details) $ in Thousands	Sep. 30, 2017 USD ($)
SERP Benefits [Member]
Schedule of expected benefit payments
2017 (three months remaining)	$ 0
2018	0
2019	0
2020	21,115
2021	0
Thereafter	0
Total expected future benefit payment	21,115
Postretirement Benefits Executives [Member]
Schedule of expected benefit payments
2017 (three months remaining)	21
2018	24
2019	26
2020	33
2021	36
Thereafter	527
Total expected future benefit payment	667
Postretirement Benefits Canadian Employees [Member]
Schedule of expected benefit payments
2017 (three months remaining)	99
2018	105
2019	112
2020	115
2021	117
Thereafter	1,723
Total expected future benefit payment	$ 2,271

Employees Pension and Postretirement Benefits (Narratives) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Sep. 01, 2016	Dec. 31, 2015
SERP Benefits [Member]
Pension and Other Postretirement Benefit Expense (Textuals) [Abstract]
Accumulated benefit obligation for the SERP	$ 19,900		$ 19,900		$ 19,600
Benefit Obligation	19,900		19,900		19,580		$ 19,478
Companies contribution and expenses			0
Expected interest costs in the remainder of the year	100		$ 100
SERP assumptions			The SERP assumptions are that Mr. Gelfond will receive a lump sum payment six months after retirement at the end of the current term of his employment agreement (December 31, 2019), although Mr. Gelfond has not informed the Company that he intends to retire at that time.
Defined Contribution Plan [Member]
Pension and Other Postretirement Benefit Expense (Textuals) [Abstract]
Description Of Defined Contribution Pension And Other Postretirement Plans			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.
Maximum percentage of base salary contributed to Defined Contribution Pension Plan by Company			5.00%
Postretirement Benefits Executives [Member]
Pension and Other Postretirement Benefit Expense (Textuals) [Abstract]
Benefit Obligation	$ 667		$ 667		647
Maximum amount of Postretirement benefit expensed	less than	less than	less than	less than
Maximum amount of Postretirement benefit expensed	$ 100	$ 100	$ 100	$ 100
Postretirement Benefits Canadian Employees [Member]
Pension and Other Postretirement Benefit Expense (Textuals) [Abstract]
Benefit Obligation	$ 2,271		$ 2,271		1,745
Maximum amount of Postretirement benefit expensed	less than	less than	less than	less than
Maximum amount of Postretirement benefit expensed	$ 100	$ 100	$ 100	$ 100
Canadian Plan [Member]
Pension and Other Postretirement Benefit Expense (Textuals) [Abstract]
Companies contribution and expenses	328	316	937	891
Us Internal Revenue Code [Member]
Pension and Other Postretirement Benefit Expense (Textuals) [Abstract]
Companies contribution and expenses	131	$ 137	$ 570	$ 485
Deferred Compensation Plan [Member]
Pension and Other Postretirement Benefit Expense (Textuals) [Abstract]
Deferred compensation plan description			In September 2016, the Company entered into a new employment agreement with Greg Foster, CEO of IMAX Entertainment, which provides for an employment term from July 2, 2016 through July 2, 2019. Under the agreement, the Company agreed to create a deferred compensation plan (the “Retirement Plan”) covering Mr. Foster, and to make a total contribution of $3.2 million over the three-year employment term. The Retirement Plan is subject to a vesting schedule based on continued employment with the Company, such that 25% will vest July 2019; 50% will vest July 2022; 75% will vest July 2025; and will be 100% vested in July 2027.
Requisite employment term			3 years
Total contibution obligation over employment term						$ 3,200
Unfunded benefit obligation recorded	800		$ 800		$ 500
Compensation expense recognized	$ 200		$ 300

Non-Controlling Interests (Narratives) (Details) $ in Thousands		9 Months Ended		12 Months Ended
	Apr. 08, 2014 USD ($)	Sep. 30, 2017 USD ($)	Sep. 30, 2016 USD ($)	Dec. 31, 2015 USD ($)	Dec. 31, 2014 USD ($) yr Film
Redeemable Noncontrolling Interest [Line Items]
Investment in film assets		$ (30,686)	$ (14,162)
IMAX China Noncontrolling Interest
Redeemable Noncontrolling Interest [Line Items]
Minority Interest Ownership Percentage By Company		68.20%
Minority Interest Ownership Percentage By Noncontrolling Owners	20.00%
Dividends paid				$ 9,500
IMAX China Noncontrolling Interest \| Class C Shares [Member]
Redeemable Noncontrolling Interest [Line Items]
Aggregate subscription price	$ 40,000
Other Noncontrolling Interest [Member]
Redeemable Noncontrolling Interest [Line Items]
Non-controlling interest description					In 2014, the Company announced the creation of the Film Fund to co-finance a portfolio of 10 original large-format films. The Film Fund, which is intended to be capitalized with up to $50.0 million, will finance an ongoing supply of original films that the Company believes will be more exciting and compelling than traditional documentaries. The initial investment in the Film Fund was committed to by a third party in the amount of $25.0 million, with the possibility of contributing additional funds. The Company agreed to contribute $9.0 million to the Film Fund over five years starting in 2014 and sees the Film Fund as a self-perpetuating vehicle designed to generate a continuous, steady flow of high-quality documentary content.
Number Of Expected Original Films \| Film					10
Film Fund Expected Capital Contribution					$ 50,000
Investment in film assets		$ 13,400
Other Noncontrolling Interest [Member] \| IMAX [Member]
Redeemable Noncontrolling Interest [Line Items]
Film Fund commitment amount					$ 9,000
Contribution Period \| yr					5

Financial Instruments (Table 1) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016	Sep. 30, 2016	Dec. 31, 2015
Other Financial Instrument
Cash and cash equivalents	$ 157,708	$ 204,759	$ 218,104	$ 317,449
Net financed sales receivable	117,257	114,041
Net investment in sales-type leases	6,253	8,084
Convertible loan receivable		1,000
Available-for-sale preferred shares	1,500
Foreign exchange contracts - designated forwards	1,621	(296)
Carrying (Reported) Amount, Fair Value Disclosure [Member] \| Fair Value, Inputs, Level 1 [Member]
Other Financial Instrument
Cash and cash equivalents	157,708	204,759
Carrying (Reported) Amount, Fair Value Disclosure [Member] \| Fair Value, Inputs, Level 2 [Member]
Other Financial Instrument
Net financed sales receivable	117,257	114,041
Net investment in sales-type leases	6,253	8,084
Convertible loan receivable	1,500	1,000
Available-for-sale investment	1,000	1,000
Borrowings under the Playa Vista Loan	(26,167)	(27,667)
Carrying (Reported) Amount, Fair Value Disclosure [Member] \| Designated as Hedging Instrument [Member] \| Fair Value, Inputs, Level 2 [Member]
Other Financial Instrument
Foreign exchange contracts - designated forwards	1,621	(296)
Estimate of Fair Value, Fair Value Disclosure [Member] \| Fair Value, Inputs, Level 1 [Member]
Other Financial Instrument
Cash and cash equivalents	157,708	204,759
Estimate of Fair Value, Fair Value Disclosure [Member] \| Fair Value, Inputs, Level 2 [Member]
Other Financial Instrument
Net financed sales receivable	117,406	115,014
Net investment in sales-type leases	6,276	8,372
Convertible loan receivable	1,500	1,000
Available-for-sale investment	997	1,007
Borrowings under the Playa Vista Loan	(26,167)	(27,667)
Estimate of Fair Value, Fair Value Disclosure [Member] \| Designated as Hedging Instrument [Member] \| Fair Value, Inputs, Level 2 [Member]
Other Financial Instrument
Foreign exchange contracts - designated forwards	$ 1,621	$ (296)

Financial Instruments (Table 2) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Recorded investment in financing receivables by credit quality indicator
Minimum Lease Payments	$ 6,574	$ 8,756
Financed Sales Receivables	118,179	114,535
Total	124,753	123,291
In Good Standing [Member]
Recorded investment in financing receivables by credit quality indicator
Minimum Lease Payments	5,439	7,741
Financed Sales Receivables	112,619	111,568
Total	118,058	119,309
Credit Watch Member [Member]
Recorded investment in financing receivables by credit quality indicator
Minimum Lease Payments	627	0
Financed Sales Receivables	4,030	1,514
Total	4,657	1,514
Pre-Approved Transactions [Member]
Recorded investment in financing receivables by credit quality indicator
Minimum Lease Payments	364	0
Financed Sales Receivables	574	842
Total	938	842
Transactions Suspended [Member]
Recorded investment in financing receivables by credit quality indicator
Minimum Lease Payments	144	1,015
Financed Sales Receivables	956	611
Total	$ 1,100	$ 1,626

Financial Instruments (Table 3) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Investment In Financing Receivables On Nonaccrual Status
Net investment in leases recorded investment	$ 144	$ 1,015
Net investment in leases related allowance	(144)	(672)
Net financed sales receivables recorded investment	956	611
Net financed sales receivables related allowance	(848)	(494)
Total recorded investment	1,100	1,626
Total related allowance	$ (992)	$ (1,166)

Financial Instruments (Table 4) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Jun. 30, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Dec. 31, 2015
Financing Receivable, Recorded Investment, Past Due [Line Items]
Billed Financing Receivables	$ 7,597		$ 7,453
Related Unbilled Recorded Investment	117,156		115,838
Total Recorded Investment	124,753		123,291
Related Allowances	(1,243)		(1,166)
Recorded Investment Net of Allowances	123,510		122,125
Financing Receivables Accrued and Current
Financing Receivable, Recorded Investment, Past Due [Line Items]
Billed Financing Receivables	3,169		2,421
Financing Receivables 30 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Billed Financing Receivables	970		1,883
Financing Receivables Equal To Greater Than 90 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Billed Financing Receivables	3,458		3,149
Net Investment in Leases [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Billed Financing Receivables	504		968
Related Unbilled Recorded Investment	6,070		7,788
Total Recorded Investment	6,574		8,756
Related Allowances	(321)	$ (321)	(672)	$ (672)	$ (672)	$ (672)
Recorded Investment Net of Allowances	6,253		8,084
Net Investment in Leases [Member] \| Financing Receivables Accrued and Current
Financing Receivable, Recorded Investment, Past Due [Line Items]
Billed Financing Receivables	98		28
Net Investment in Leases [Member] \| Financing Receivables 30 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Billed Financing Receivables	33		159
Net Investment in Leases [Member] \| Financing Receivables Equal To Greater Than 90 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Billed Financing Receivables	373		781
Net Financed Sales Receivables [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Billed Financing Receivables	7,093		6,485
Related Unbilled Recorded Investment	111,086		108,050
Total Recorded Investment	118,179		114,535
Related Allowances	(922)	$ (427)	(494)	$ (643)	$ (643)	$ (568)
Recorded Investment Net of Allowances	117,257		114,041
Net Financed Sales Receivables [Member] \| Financing Receivables Accrued and Current
Financing Receivable, Recorded Investment, Past Due [Line Items]
Billed Financing Receivables	3,071		2,393
Net Financed Sales Receivables [Member] \| Financing Receivables 30 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Billed Financing Receivables	937		1,724
Net Financed Sales Receivables [Member] \| Financing Receivables Equal To Greater Than 90 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Billed Financing Receivables	3,085		2,368
Financing Receivables Continue To Accrue Finance Income [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Billed Financing Receivables	5,038		3,070
Related Unbilled Recorded Investment	34,238		21,793
Related Allowances	0		0
Recorded Investment Net of Allowances	39,276		24,863
Financing Receivables Continue To Accrue Finance Income [Member] \| Financing Receivables Accrued and Current
Financing Receivable, Recorded Investment, Past Due [Line Items]
Billed Financing Receivables	1,353		284
Financing Receivables Continue To Accrue Finance Income [Member] \| Financing Receivables 30 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Billed Financing Receivables	599		688
Financing Receivables Continue To Accrue Finance Income [Member] \| Financing Receivables Equal To Greater Than 90 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Billed Financing Receivables	3,086		2,098
Financing Receivables Continue To Accrue Finance Income [Member] \| Net Investment in Leases [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Billed Financing Receivables	496		298
Related Unbilled Recorded Investment	2,733		1,646
Related Allowances	0		0
Recorded Investment Net of Allowances	3,229		1,944
Financing Receivables Continue To Accrue Finance Income [Member] \| Net Investment in Leases [Member] \| Financing Receivables Accrued and Current
Financing Receivable, Recorded Investment, Past Due [Line Items]
Billed Financing Receivables	90		0
Financing Receivables Continue To Accrue Finance Income [Member] \| Net Investment in Leases [Member] \| Financing Receivables 30 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Billed Financing Receivables	33		54
Financing Receivables Continue To Accrue Finance Income [Member] \| Net Investment in Leases [Member] \| Financing Receivables Equal To Greater Than 90 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Billed Financing Receivables	373		244
Financing Receivables Continue To Accrue Finance Income [Member] \| Net Financed Sales Receivables [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Billed Financing Receivables	4,542		2,772
Related Unbilled Recorded Investment	31,505		20,147
Related Allowances	0		0
Recorded Investment Net of Allowances	36,047		22,919
Financing Receivables Continue To Accrue Finance Income [Member] \| Net Financed Sales Receivables [Member] \| Financing Receivables Accrued and Current
Financing Receivable, Recorded Investment, Past Due [Line Items]
Billed Financing Receivables	1,263		284
Financing Receivables Continue To Accrue Finance Income [Member] \| Net Financed Sales Receivables [Member] \| Financing Receivables 30 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Billed Financing Receivables	566		634
Financing Receivables Continue To Accrue Finance Income [Member] \| Net Financed Sales Receivables [Member] \| Financing Receivables Equal To Greater Than 90 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Billed Financing Receivables	$ 2,713		$ 1,854

Financial Instruments (Table 5) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
With related allowance [Member]
Financing Receivable, Impaired [Line Items]
Recorded Investment	$ 1,051	$ 748	$ 1,051	$ 748
Unpaid Principal	266	269	266	269
Related Allowance	(922)	(643)	(922)	(643)
Average Recorded Investment	697	748	562	674
Interest Income Recognized	24	0	84	0
Without related allowance [Member]
Financing Receivable, Impaired [Line Items]
Recorded Investment	0	0	0	0
Unpaid Principal	0	0	0	0
Related Allowance	0	0	0	0
Average Recorded Investment	0	0	0	0
Interest Income Recognized	0	0	0	0
Net Financed Sales Receivables [Member]
Financing Receivable, Impaired [Line Items]
Recorded Investment	1,051	748	1,051	748
Unpaid Principal	266	269	266	269
Related Allowance	(922)	(643)	(922)	(643)
Average Recorded Investment	697	748	562	674
Interest Income Recognized	$ 24	$ 0	$ 84	$ 0

Financial Instruments (Table 6) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Allowance for credit losses:
Beginning balance			$ 1,166
Ending balance	$ 1,243		1,243
Net Investment in Leases [Member]
Allowance for credit losses:
Beginning balance	321	$ 672	672	$ 672
Charge-offs	0	0	(351)	0
Recoveries	0	0	0	0
Provision	0	0	0	0
Ending balance	321	672	321	672
Ending balance: individually evaluated for impairment	321	672	321	672
Financing receivables:
Ending balance: individually evaluated for impairment	6,574	9,515	6,574	9,515
Net Financed Sales Receivables [Member]
Allowance for credit losses:
Beginning balance	427	643	494	568
Charge-offs	0	0	(67)	0
Recoveries	0	0	0	0
Provision	495	0	495	75
Ending balance	922	643	922	643
Ending balance: individually evaluated for impairment	922	643	922	643
Financing receivables:
Ending balance: individually evaluated for impairment	$ 118,179	$ 110,697	$ 118,179	$ 110,697

Financial Instruments (Table 7) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Foreign Exchange Contract [Member] \| Designated as Hedging Instrument [Member]
Derivatives Fair Value [Line Items]
Foreign exchange contracts - Forwards	$ 35,128	$ 37,825

Financial Instruments (Table 8) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Fair value of foreign exchange contracts
Foreign exchange contracts - designated forwards	$ 1,621	$ (296)
Other Assets [Member] \| Designated as Hedging Instrument [Member]
Fair value of foreign exchange contracts
Derivative Asset, Fair Value	1,632	480
Accrued and other liabilities [Member] \| Designated as Hedging Instrument [Member]
Fair value of foreign exchange contracts
Derivative Liability, Fair Value	$ (11)	$ (776)

Financial Instruments (Table 9) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Derivatives in Foreign Currency Hedging relationships
Derivative Gain (Loss) Recognized in OCI (Effective Portion)	$ 1,366	$ (293)	$ 2,451	$ 1,865
Location of Derivative Gain (Loss) Reclassified from AOCI into Income (Effective Portion)	717	(572)	533	(2,565)
Derivative Loss Recognized In and Out of OCI (Effective Portion)	0	0	(80)	0
Selling, general and administrative expenses [Member]
Derivatives in Foreign Currency Hedging relationships
Location of Derivative Gain (Loss) Reclassified from AOCI into Income (Effective Portion)	717	(572)	533	(2,565)
Fair Value Hedging [Member]
Derivatives in Foreign Currency Hedging relationships
Derivative Gain (Loss) Recognized in OCI (Effective Portion)	$ 1,366	$ (293)	$ 2,451	$ 1,865

Financial Instruments (Narratives) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Financial Instruments (Textuals) [Abstract]
Transfers into/out of Level 3			$ 0	$ 0
Financing receivables indications of theaters with potential collection concerns			60-89 days
Financing receivables indications of theaters to review and assess			Once a theater’s aging exceeds 90 days, the Company’s policy is to review and assess collectibility on the theat
Financing receivables indications of theaters with potential impairment			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
Estimated gain to be reclassified to earnings within the next twelve months			$ 1,100
Financial Instruments Additional (Textuals) [Abstract]
Equity method investment, difference between carrying amount and underlying equity	$ 700		700
Total carrying value of investments in new business ventures	3,500		$ 3,500		$ 2,000
Convertible loan receivable					1,000
Convertible loan effective interest rate			5.00%
Convertible loan receivable due date				Sep. 26, 2019
Additional payment issued on the existing convertible loan			$ 500
Schedule of Available For Sale Securities [Line Items]
Available-for-sale Securities, Debt Securities	1,500		1,500
Investment classified as available-for-sale - fair value	0		0		0
Variable Interest Entity, Not Primary Beneficiary [Member]
Financial Instruments Additional (Textuals) [Abstract]
Accumulated losses in excess of its equity investment	0		0		0
Variable Interest Entity, Not Primary Beneficiary [Member] \| Equity Accounted Investment [Member]
Financial Instruments Additional (Textuals) [Abstract]
Gross revenues of investment new business ventures	200		700	$ 300
Cost of revenue of investment new business ventures	1,000	1,600	2,800	6,000
Net loss on equity-accounted investments	800	$ 1,500	2,300	$ 5,600
Other Debt Securities [Member]
Schedule of Available For Sale Securities [Line Items]
Investment classified as available-for-sale - cost	3,500		3,500
Investment classified as available-for-sale - fair value	1,000		1,000		0
Fixed Income Securities [Member]
Schedule of Available For Sale Securities [Line Items]
Investment classified as available-for-sale - cost	$ 1,000		$ 1,000		$ 1,000

Non-Controlling Interests (Table 1) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2015
Non-controlling Interests
Net income (loss)	$ 3,748	$ 1,859	$ 6,307	$ 7,401
IMAX China Noncontrolling Interest
Non-controlling Interests
Balance as at December 31, 2016			59,562
Net income (loss)			8,947
Other comprehensive loss			(904)
Dividends paid to non-controlling interests					$ (9,500)
Balance as at September 30, 2017	69,413		69,413
Other Noncontrolling Interest [Member]
Non-controlling Interests
Balance as at December 31, 2016			4,980
Net income (loss)			(2,640)
Balance as at September 30, 2017	$ 2,340		$ 2,340

Exit costs Restructuring and Associated Impairments (Table1 ) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Exit costs restructuring and associated impairments [Abstract]
Restructuring charges	$ 2,721	$ 0	$ 7,426	$ 0
Associated Impairments	0		5,553
Costs to exit an operating lease	716		716
Exit costs, restructuring charges and associated impairments	$ 3,437	$ 0	$ 13,695	$ 0

Exit costs Restructuring and Associated Impairments (Table 2) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Restructuring costs and reserves [Line Items]
Employee Severance and Benefits	$ 2,721		$ 6,881
Other Exit Costs	0		545	$ 0
Restructuring charges	2,721	$ 0	7,426	$ 0
IMAX DMR [Member]
Restructuring costs and reserves [Line Items]
Employee Severance and Benefits	534		1,082
Other Exit Costs	0		0
Restructuring charges	534		1,082
Joint revenue sharing arrangements - contingent rent [Member]
Restructuring costs and reserves [Line Items]
Employee Severance and Benefits	0		59
Other Exit Costs	0		0
Restructuring charges	0		59
IMAX Systems [Member]
Restructuring costs and reserves [Line Items]
Employee Severance and Benefits	29		247
Other Exit Costs	0		222
Restructuring charges	29		469
Theater system maintenance [Member]
Restructuring costs and reserves [Line Items]
Employee Severance and Benefits	80		818
Other Exit Costs	0		0
Restructuring charges	80		818
New Business [Member]
Restructuring costs and reserves [Line Items]
Employee Severance and Benefits	29		134
Other Exit Costs	0		298
Restructuring charges	29		432
Film post-production [Member]
Restructuring costs and reserves [Line Items]
Employee Severance and Benefits	0		19
Other Exit Costs	0		0
Restructuring charges	0		19
Other [Member]
Restructuring costs and reserves [Line Items]
Employee Severance and Benefits	25		581
Other Exit Costs	0		0
Restructuring charges	25		581
Corporate Segment [Member]
Restructuring costs and reserves [Line Items]
Employee Severance and Benefits	2,024		3,941
Other Exit Costs	0		25
Restructuring charges	$ 2,024		$ 3,966

Exit costs Restructuring and Associated Impairments (Table 3) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Restructuring costs and reserves [Line Items]
Balance as at December 31, 2016			$ 0
Restructuring charges	$ 2,721	$ 0	7,426	$ 0
Cash payments			(6,386)
Other movements			(540)
Balance as at September 30, 2017	500		500
Employee Severance and Benefits [Member]
Restructuring costs and reserves [Line Items]
Balance as at December 31, 2016			0
Restructuring charges			6,881
Cash payments			(6,009)
Other movements			(372)
Balance as at September 30, 2017	500		500
Other Exit Costs [Member]
Restructuring costs and reserves [Line Items]
Balance as at December 31, 2016			0
Restructuring charges			545
Cash payments			(377)
Other movements			(168)
Balance as at September 30, 2017	$ 0		$ 0

Exit costs Restructuring And Associated Impairment (Table 4) (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2017
Restructuring costs and reserves [Line Items]
Film impairment charges		$ 335
Property, plant and equipment associated impairment charges		3,696
Other assets impairment charges		1,522
Associated Impairments	$ 0	$ 5,553

Exit costs Restructuring and Associated Impairments (Narratives) (Details) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2017 USD ($)	Sep. 30, 2017 USD ($)
Exit costs restructuring and associated impairments [Abstract]
Restructuring charges incurred	$ 2,700	$ 7,400
Future expected restructuring charges	900	900
Costs to exit an operating lease	716	716
Associated Impairments	$ 0	$ 5,553