<?xml version="1.0" encoding="utf-8"?>
<linkbase xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
  <!-- INTEGIX by Ez-XBRL -->
  <roleRef xlink:type="simple" xlink:href="imc-20201231.xsd#BUSINESSCOMBINATIONSDetails" roleURI="http://www.imcannabis.com/role/BUSINESSCOMBINATIONSDetails"/>
  <roleRef xlink:type="simple" xlink:href="imc-20201231.xsd#BUSINESSCOMBINATIONSDetails1" roleURI="http://www.imcannabis.com/role/BUSINESSCOMBINATIONSDetails1"/>
  <roleRef xlink:type="simple" xlink:href="imc-20201231.xsd#TAXESONINCOMEDetails" roleURI="http://www.imcannabis.com/role/TAXESONINCOMEDetails"/>
  <roleRef xlink:type="simple" xlink:href="imc-20201231.xsd#TAXESONINCOMEDetails3" roleURI="http://www.imcannabis.com/role/TAXESONINCOMEDetails3"/>
  <roleRef xlink:type="simple" xlink:href="imc-20201231.xsd#CONSOLIDATEDSTATEMENTSOFFINANCIALPOSITION" roleURI="http://www.imcannabis.com/role/CONSOLIDATEDSTATEMENTSOFFINANCIALPOSITION"/>
  <roleRef xlink:type="simple" xlink:href="imc-20201231.xsd#CONSOLIDATEDSTATEMENTSOFPROFITORLOSSANDOTHERCOMPREHENSIVEINCOME" roleURI="http://www.imcannabis.com/role/CONSOLIDATEDSTATEMENTSOFPROFITORLOSSANDOTHERCOMPREHENSIVEINCOME"/>
  <roleRef xlink:type="simple" xlink:href="imc-20201231.xsd#OTHERPAYABLESDetails" roleURI="http://www.imcannabis.com/role/OTHERPAYABLESDetails"/>
  <roleRef xlink:type="simple" xlink:href="imc-20201231.xsd#OTHERACCOUNTSRECEIVABLEDetails" roleURI="http://www.imcannabis.com/role/OTHERACCOUNTSRECEIVABLEDetails"/>
  <roleRef xlink:type="simple" xlink:href="imc-20201231.xsd#CONSOLIDATEDSTATEMENTSOFCASHFLOWS" roleURI="http://www.imcannabis.com/role/CONSOLIDATEDSTATEMENTSOFCASHFLOWS"/>
  <roleRef xlink:type="simple" xlink:href="imc-20201231.xsd#EMPLOYEEBENEFITASSETSANDLIABILITIESDetails" roleURI="http://www.imcannabis.com/role/EMPLOYEEBENEFITASSETSANDLIABILITIESDetails"/>
  <roleRef xlink:type="simple" xlink:href="imc-20201231.xsd#EMPLOYEEBENEFITASSETSANDLIABILITIESDetails1" roleURI="http://www.imcannabis.com/role/EMPLOYEEBENEFITASSETSANDLIABILITIESDetails1"/>
  <calculationLink xlink:type="extended" xlink:role="http://www.imcannabis.com/role/BUSINESSCOMBINATIONSDetails">
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_IdentifiableAssetsAcquiredLiabilitiesAssumed" xlink:label="loc_ifrs-full_IdentifiableAssetsAcquiredLiabilitiesAssumed_0"/>
    <loc xlink:type="locator" xlink:href="imc-20201231.xsd#imc_IdentifiableAssetsRecognisedAsOfAcquisitionDate" xlink:label="loc_imc_IdentifiableAssetsRecognisedAsOfAcquisitionDate_1"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CashAndCashEquivalentsRecognisedAsOfAcquisitionDate" xlink:label="loc_ifrs-full_CashAndCashEquivalentsRecognisedAsOfAcquisitionDate_1"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate" xlink:label="loc_ifrs-full_PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate_2"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_InventoryRecognisedAsOfAcquisitionDate" xlink:label="loc_ifrs-full_InventoryRecognisedAsOfAcquisitionDate_3"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate" xlink:label="loc_ifrs-full_IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate_4"/>
    <loc xlink:type="locator" xlink:href="imc-20201231.xsd#imc_TradeAndOtherReceivablesRecognisedAsOfAcquisitionDate" xlink:label="loc_imc_TradeAndOtherReceivablesRecognisedAsOfAcquisitionDate_5"/>
    <loc xlink:type="locator" xlink:href="imc-20201231.xsd#imc_IdentifiableLiabilitiesRecognisedAsOfAcquisitionDate" xlink:label="loc_imc_IdentifiableLiabilitiesRecognisedAsOfAcquisitionDate_7"/>
    <loc xlink:type="locator" xlink:href="imc-20201231.xsd#imc_BankCreditRecognisedAsOfAcquisitionDate" xlink:label="loc_imc_BankCreditRecognisedAsOfAcquisitionDate_7"/>
    <loc xlink:type="locator" xlink:href="imc-20201231.xsd#imc_OtherPayablesRecognisedAsOfAcquisitionDate" xlink:label="loc_imc_OtherPayablesRecognisedAsOfAcquisitionDate_8"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_TradeAndOtherPayablesRecognisedAsOfAcquisitionDate" xlink:label="loc_ifrs-full_TradeAndOtherPayablesRecognisedAsOfAcquisitionDate_9"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_BorrowingsRecognisedAsOfAcquisitionDate" xlink:label="loc_ifrs-full_BorrowingsRecognisedAsOfAcquisitionDate_10"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate" xlink:label="loc_ifrs-full_DeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate_11"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_IdentifiableAssetsAcquiredLiabilitiesAssumed_0" xlink:to="loc_imc_IdentifiableAssetsRecognisedAsOfAcquisitionDate_1" order="0" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_imc_IdentifiableAssetsRecognisedAsOfAcquisitionDate_1" xlink:to="loc_ifrs-full_CashAndCashEquivalentsRecognisedAsOfAcquisitionDate_1" order="0" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_imc_IdentifiableAssetsRecognisedAsOfAcquisitionDate_1" xlink:to="loc_ifrs-full_PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate_2" order="10" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_imc_IdentifiableAssetsRecognisedAsOfAcquisitionDate_1" xlink:to="loc_ifrs-full_InventoryRecognisedAsOfAcquisitionDate_3" order="20" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_imc_IdentifiableAssetsRecognisedAsOfAcquisitionDate_1" xlink:to="loc_ifrs-full_IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate_4" order="30" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_imc_IdentifiableAssetsRecognisedAsOfAcquisitionDate_1" xlink:to="loc_imc_TradeAndOtherReceivablesRecognisedAsOfAcquisitionDate_5" order="40" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_IdentifiableAssetsAcquiredLiabilitiesAssumed_0" xlink:to="loc_imc_IdentifiableLiabilitiesRecognisedAsOfAcquisitionDate_7" order="10" use="optional" weight="-1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_imc_IdentifiableLiabilitiesRecognisedAsOfAcquisitionDate_7" xlink:to="loc_imc_BankCreditRecognisedAsOfAcquisitionDate_7" order="0" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_imc_IdentifiableLiabilitiesRecognisedAsOfAcquisitionDate_7" xlink:to="loc_imc_OtherPayablesRecognisedAsOfAcquisitionDate_8" order="10" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_imc_IdentifiableLiabilitiesRecognisedAsOfAcquisitionDate_7" xlink:to="loc_ifrs-full_TradeAndOtherPayablesRecognisedAsOfAcquisitionDate_9" order="20" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_imc_IdentifiableLiabilitiesRecognisedAsOfAcquisitionDate_7" xlink:to="loc_ifrs-full_BorrowingsRecognisedAsOfAcquisitionDate_10" order="30" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_imc_IdentifiableLiabilitiesRecognisedAsOfAcquisitionDate_7" xlink:to="loc_ifrs-full_DeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate_11" order="40" use="optional" weight="1"/>
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.imcannabis.com/role/BUSINESSCOMBINATIONSDetails1">
    <loc xlink:type="locator" xlink:href="imc-20201231.xsd#imc_NetCashTransferred" xlink:label="loc_imc_NetCashTransferred_0"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CashAndCashEquivalentsRecognisedAsOfAcquisitionDate" xlink:label="loc_ifrs-full_CashAndCashEquivalentsRecognisedAsOfAcquisitionDate_1"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CashTransferred" xlink:label="loc_ifrs-full_CashTransferred_2"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_imc_NetCashTransferred_0" xlink:to="loc_ifrs-full_CashAndCashEquivalentsRecognisedAsOfAcquisitionDate_1" order="0" use="optional" weight="-1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_imc_NetCashTransferred_0" xlink:to="loc_ifrs-full_CashTransferred_2" order="10" use="optional" weight="1"/>
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.imcannabis.com/role/TAXESONINCOMEDetails">
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:label="loc_ifrs-full_IncomeTaxExpenseContinuingOperations_0"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CurrentTaxExpenseIncome" xlink:label="loc_ifrs-full_CurrentTaxExpenseIncome_1"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DeferredTaxExpenseIncome" xlink:label="loc_ifrs-full_DeferredTaxExpenseIncome_2"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AdjustmentsForCurrentTaxOfPriorPeriod" xlink:label="loc_ifrs-full_AdjustmentsForCurrentTaxOfPriorPeriod_3"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_IncomeTaxExpenseContinuingOperations_0" xlink:to="loc_ifrs-full_CurrentTaxExpenseIncome_1" order="0" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_IncomeTaxExpenseContinuingOperations_0" xlink:to="loc_ifrs-full_DeferredTaxExpenseIncome_2" order="10" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_IncomeTaxExpenseContinuingOperations_0" xlink:to="loc_ifrs-full_AdjustmentsForCurrentTaxOfPriorPeriod_3" order="20" use="optional" weight="1"/>
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.imcannabis.com/role/TAXESONINCOMEDetails3">
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:label="loc_ifrs-full_IncomeTaxExpenseContinuingOperations_0"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss" xlink:label="loc_ifrs-full_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss_1"/>
    <loc xlink:type="locator" xlink:href="imc-20201231.xsd#imc_TaxEffectOfAdjustmentsInRespectOfCurrentIncomeTaxOfPreviousYears" xlink:label="loc_imc_TaxEffectOfAdjustmentsInRespectOfCurrentIncomeTaxOfPreviousYears_2"/>
    <loc xlink:type="locator" xlink:href="imc-20201231.xsd#imc_TaxEffectOfDifferentTaxRateOfSubsidiaries" xlink:label="loc_imc_TaxEffectOfDifferentTaxRateOfSubsidiaries_3"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_TaxExpenseIncomeAtApplicableTaxRate" xlink:label="loc_ifrs-full_TaxExpenseIncomeAtApplicableTaxRate_4"/>
    <loc xlink:type="locator" xlink:href="imc-20201231.xsd#imc_TaxEffectOfUnrecognizedTaxBenefitInRespectOfLoss" xlink:label="loc_imc_TaxEffectOfUnrecognizedTaxBenefitInRespectOfLoss_5"/>
    <loc xlink:type="locator" xlink:href="imc-20201231.xsd#imc_TaxEffectOfRecognitionOfTaxBenefitInRespectOfLossesOfPreviousYears" xlink:label="loc_imc_TaxEffectOfRecognitionOfTaxBenefitInRespectOfLossesOfPreviousYears_6"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome" xlink:label="loc_ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_7"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_IncomeTaxExpenseContinuingOperations_0" xlink:to="loc_ifrs-full_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss_1" order="0" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_IncomeTaxExpenseContinuingOperations_0" xlink:to="loc_imc_TaxEffectOfAdjustmentsInRespectOfCurrentIncomeTaxOfPreviousYears_2" order="10" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_IncomeTaxExpenseContinuingOperations_0" xlink:to="loc_imc_TaxEffectOfDifferentTaxRateOfSubsidiaries_3" order="20" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_IncomeTaxExpenseContinuingOperations_0" xlink:to="loc_ifrs-full_TaxExpenseIncomeAtApplicableTaxRate_4" order="30" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_IncomeTaxExpenseContinuingOperations_0" xlink:to="loc_imc_TaxEffectOfUnrecognizedTaxBenefitInRespectOfLoss_5" order="40" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_IncomeTaxExpenseContinuingOperations_0" xlink:to="loc_imc_TaxEffectOfRecognitionOfTaxBenefitInRespectOfLossesOfPreviousYears_6" order="50" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_IncomeTaxExpenseContinuingOperations_0" xlink:to="loc_ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_7" order="60" use="optional" weight="1"/>
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.imcannabis.com/role/CONSOLIDATEDSTATEMENTSOFFINANCIALPOSITION">
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_Assets" xlink:label="loc_ifrs-full_Assets_0"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CurrentAssets" xlink:label="loc_ifrs-full_CurrentAssets_1"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CashAndCashEquivalents" xlink:label="loc_ifrs-full_CashAndCashEquivalents_1"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_Inventories" xlink:label="loc_ifrs-full_Inventories_2"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CurrentTradeReceivables" xlink:label="loc_ifrs-full_CurrentTradeReceivables_3"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_TradeAndOtherCurrentReceivables" xlink:label="loc_ifrs-full_TradeAndOtherCurrentReceivables_4"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CurrentBiologicalAssets" xlink:label="loc_ifrs-full_CurrentBiologicalAssets_5"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CurrentRestrictedCashAndCashEquivalents" xlink:label="loc_ifrs-full_CurrentRestrictedCashAndCashEquivalents_6"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CurrentAdvancesToSuppliers" xlink:label="loc_ifrs-full_CurrentAdvancesToSuppliers_7"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_NoncurrentAssets" xlink:label="loc_ifrs-full_NoncurrentAssets_9"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_PropertyPlantAndEquipment" xlink:label="loc_ifrs-full_PropertyPlantAndEquipment_9"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_FinancialAssetsAtFairValueThroughProfitOrLoss" xlink:label="loc_ifrs-full_FinancialAssetsAtFairValueThroughProfitOrLoss_10"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_RightofuseAssets" xlink:label="loc_ifrs-full_RightofuseAssets_11"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_Goodwill" xlink:label="loc_ifrs-full_Goodwill_12"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_IntangibleAssetsOtherThanGoodwill" xlink:label="loc_ifrs-full_IntangibleAssetsOtherThanGoodwill_13"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DeferredTaxAssets" xlink:label="loc_ifrs-full_DeferredTaxAssets_14"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_EquityAndLiabilities" xlink:label="loc_ifrs-full_EquityAndLiabilities_16"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_Liabilities" xlink:label="loc_ifrs-full_Liabilities_17"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_NoncurrentLiabilities" xlink:label="loc_ifrs-full_NoncurrentLiabilities_17"/>
    <loc xlink:type="locator" xlink:href="imc-20201231.xsd#imc_WarrantsMeasuredAtFairValue" xlink:label="loc_imc_WarrantsMeasuredAtFairValue_17"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_NoncurrentLeaseLiabilities" xlink:label="loc_ifrs-full_NoncurrentLeaseLiabilities_18"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_NoncurrentRecognisedLiabilitiesDefinedBenefitPlan" xlink:label="loc_ifrs-full_NoncurrentRecognisedLiabilitiesDefinedBenefitPlan_19"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DeferredTaxLiabilities" xlink:label="loc_ifrs-full_DeferredTaxLiabilities_20"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CurrentLiabilities" xlink:label="loc_ifrs-full_CurrentLiabilities_22"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_OtherCurrentPayables" xlink:label="loc_ifrs-full_OtherCurrentPayables_22"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_TradeAndOtherCurrentPayablesToTradeSuppliers" xlink:label="loc_ifrs-full_TradeAndOtherCurrentPayablesToTradeSuppliers_23"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CurrentLeaseLiabilities" xlink:label="loc_ifrs-full_CurrentLeaseLiabilities_24"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_Equity" xlink:label="loc_ifrs-full_Equity_27"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_EquityAttributableToOwnersOfParent" xlink:label="loc_ifrs-full_EquityAttributableToOwnersOfParent_27"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ReserveOfSharebasedPayments" xlink:label="loc_ifrs-full_ReserveOfSharebasedPayments_27"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_RetainedEarnings" xlink:label="loc_ifrs-full_RetainedEarnings_28"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ReserveOfExchangeDifferencesOnTranslation" xlink:label="loc_ifrs-full_ReserveOfExchangeDifferencesOnTranslation_29"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_IssuedCapital" xlink:label="loc_ifrs-full_IssuedCapital_30"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_NoncontrollingInterests" xlink:label="loc_ifrs-full_NoncontrollingInterests_32"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_Assets_0" xlink:to="loc_ifrs-full_CurrentAssets_1" order="0" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_CurrentAssets_1" xlink:to="loc_ifrs-full_CashAndCashEquivalents_1" order="0" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_CurrentAssets_1" xlink:to="loc_ifrs-full_Inventories_2" order="10" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_CurrentAssets_1" xlink:to="loc_ifrs-full_CurrentTradeReceivables_3" order="20" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_CurrentAssets_1" xlink:to="loc_ifrs-full_TradeAndOtherCurrentReceivables_4" order="30" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_CurrentAssets_1" xlink:to="loc_ifrs-full_CurrentBiologicalAssets_5" order="40" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_CurrentAssets_1" xlink:to="loc_ifrs-full_CurrentRestrictedCashAndCashEquivalents_6" order="50" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_CurrentAssets_1" xlink:to="loc_ifrs-full_CurrentAdvancesToSuppliers_7" order="60" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_Assets_0" xlink:to="loc_ifrs-full_NoncurrentAssets_9" order="10" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_NoncurrentAssets_9" xlink:to="loc_ifrs-full_PropertyPlantAndEquipment_9" order="0" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_NoncurrentAssets_9" xlink:to="loc_ifrs-full_FinancialAssetsAtFairValueThroughProfitOrLoss_10" order="10" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_NoncurrentAssets_9" xlink:to="loc_ifrs-full_RightofuseAssets_11" order="20" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_NoncurrentAssets_9" xlink:to="loc_ifrs-full_Goodwill_12" order="30" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_NoncurrentAssets_9" xlink:to="loc_ifrs-full_IntangibleAssetsOtherThanGoodwill_13" order="40" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_NoncurrentAssets_9" xlink:to="loc_ifrs-full_DeferredTaxAssets_14" order="50" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_EquityAndLiabilities_16" xlink:to="loc_ifrs-full_Liabilities_17" order="0" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_Liabilities_17" xlink:to="loc_ifrs-full_NoncurrentLiabilities_17" order="0" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_NoncurrentLiabilities_17" xlink:to="loc_imc_WarrantsMeasuredAtFairValue_17" order="0" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_NoncurrentLiabilities_17" xlink:to="loc_ifrs-full_NoncurrentLeaseLiabilities_18" order="10" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_NoncurrentLiabilities_17" xlink:to="loc_ifrs-full_NoncurrentRecognisedLiabilitiesDefinedBenefitPlan_19" order="20" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_NoncurrentLiabilities_17" xlink:to="loc_ifrs-full_DeferredTaxLiabilities_20" order="30" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_Liabilities_17" xlink:to="loc_ifrs-full_CurrentLiabilities_22" order="10" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_CurrentLiabilities_22" xlink:to="loc_ifrs-full_OtherCurrentPayables_22" order="0" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_CurrentLiabilities_22" xlink:to="loc_ifrs-full_TradeAndOtherCurrentPayablesToTradeSuppliers_23" order="10" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_CurrentLiabilities_22" xlink:to="loc_ifrs-full_CurrentLeaseLiabilities_24" order="20" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_EquityAndLiabilities_16" xlink:to="loc_ifrs-full_Equity_27" order="10" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_Equity_27" xlink:to="loc_ifrs-full_EquityAttributableToOwnersOfParent_27" order="0" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_EquityAttributableToOwnersOfParent_27" xlink:to="loc_ifrs-full_ReserveOfSharebasedPayments_27" order="0" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_EquityAttributableToOwnersOfParent_27" xlink:to="loc_ifrs-full_RetainedEarnings_28" order="10" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_EquityAttributableToOwnersOfParent_27" xlink:to="loc_ifrs-full_ReserveOfExchangeDifferencesOnTranslation_29" order="20" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_EquityAttributableToOwnersOfParent_27" xlink:to="loc_ifrs-full_IssuedCapital_30" order="30" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_Equity_27" xlink:to="loc_ifrs-full_NoncontrollingInterests_32" order="10" use="optional" weight="1"/>
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.imcannabis.com/role/CONSOLIDATEDSTATEMENTSOFPROFITORLOSSANDOTHERCOMPREHENSIVEINCOME">
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ComprehensiveIncome" xlink:label="loc_ifrs-full_ComprehensiveIncome_0"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_OtherComprehensiveIncome" xlink:label="loc_ifrs-full_OtherComprehensiveIncome_1"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" xlink:label="loc_ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax_1"/>
    <loc xlink:type="locator" xlink:href="imc-20201231.xsd#imc_OtherComprehensiveIncomeThatWillNotBeReclassifiedNetOfTaxExchangeDifferencesOnTranslation" xlink:label="loc_imc_OtherComprehensiveIncomeThatWillNotBeReclassifiedNetOfTaxExchangeDifferencesOnTranslation_1"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans" xlink:label="loc_ifrs-full_OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans_2"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" xlink:label="loc_ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax_4"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation" xlink:label="loc_ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation_4"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ProfitLoss" xlink:label="loc_ifrs-full_ProfitLoss_7"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:label="loc_ifrs-full_IncomeTaxExpenseContinuingOperations_7"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ProfitLossBeforeTax" xlink:label="loc_ifrs-full_ProfitLossBeforeTax_8"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_FinanceIncomeCost" xlink:label="loc_ifrs-full_FinanceIncomeCost_8"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_FinanceIncome" xlink:label="loc_ifrs-full_FinanceIncome_8"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_FinanceCosts" xlink:label="loc_ifrs-full_FinanceCosts_9"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ProfitLossFromOperatingActivities" xlink:label="loc_ifrs-full_ProfitLossFromOperatingActivities_11"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_OperatingExpense" xlink:label="loc_ifrs-full_OperatingExpense_11"/>
    <loc xlink:type="locator" xlink:href="imc-20201231.xsd#imc_ListingCostOfReverseAcquisition" xlink:label="loc_imc_ListingCostOfReverseAcquisition_11"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_SalesAndMarketingExpense" xlink:label="loc_ifrs-full_SalesAndMarketingExpense_12"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ResearchAndDevelopmentExpense" xlink:label="loc_ifrs-full_ResearchAndDevelopmentExpense_13"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_GeneralAndAdministrativeExpense" xlink:label="loc_ifrs-full_GeneralAndAdministrativeExpense_14"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ExpenseFromSharebasedPaymentTransactionsWithEmployees" xlink:label="loc_ifrs-full_ExpenseFromSharebasedPaymentTransactionsWithEmployees_15"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_GrossProfit" xlink:label="loc_ifrs-full_GrossProfit_17"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_GainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementAssets" xlink:label="loc_ifrs-full_GainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementAssets_17"/>
    <loc xlink:type="locator" xlink:href="imc-20201231.xsd#imc_RealizedFairValueAdjustmentOnInventorySold" xlink:label="loc_imc_RealizedFairValueAdjustmentOnInventorySold_17"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_GainsLossesOnFairValueAdjustmentBiologicalAssets" xlink:label="loc_ifrs-full_GainsLossesOnFairValueAdjustmentBiologicalAssets_18"/>
    <loc xlink:type="locator" xlink:href="imc-20201231.xsd#imc_GrossProfitBeforeFairValueAdjustments" xlink:label="loc_imc_GrossProfitBeforeFairValueAdjustments_20"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CostOfSales" xlink:label="loc_ifrs-full_CostOfSales_20"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_Revenue" xlink:label="loc_ifrs-full_Revenue_21"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_ComprehensiveIncome_0" xlink:to="loc_ifrs-full_OtherComprehensiveIncome_1" order="0" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_OtherComprehensiveIncome_1" xlink:to="loc_ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax_1" order="0" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax_1" xlink:to="loc_imc_OtherComprehensiveIncomeThatWillNotBeReclassifiedNetOfTaxExchangeDifferencesOnTranslation_1" order="0" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax_1" xlink:to="loc_ifrs-full_OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans_2" order="10" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_OtherComprehensiveIncome_1" xlink:to="loc_ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax_4" order="10" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax_4" xlink:to="loc_ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation_4" order="0" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_ComprehensiveIncome_0" xlink:to="loc_ifrs-full_ProfitLoss_7" order="10" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_ProfitLoss_7" xlink:to="loc_ifrs-full_IncomeTaxExpenseContinuingOperations_7" order="0" use="optional" weight="-1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_ProfitLoss_7" xlink:to="loc_ifrs-full_ProfitLossBeforeTax_8" order="10" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_ProfitLossBeforeTax_8" xlink:to="loc_ifrs-full_FinanceIncomeCost_8" order="0" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_FinanceIncomeCost_8" xlink:to="loc_ifrs-full_FinanceIncome_8" order="0" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_FinanceIncomeCost_8" xlink:to="loc_ifrs-full_FinanceCosts_9" order="10" use="optional" weight="-1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_ProfitLossBeforeTax_8" xlink:to="loc_ifrs-full_ProfitLossFromOperatingActivities_11" order="10" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_ProfitLossFromOperatingActivities_11" xlink:to="loc_ifrs-full_OperatingExpense_11" order="0" use="optional" weight="-1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_OperatingExpense_11" xlink:to="loc_imc_ListingCostOfReverseAcquisition_11" order="0" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_OperatingExpense_11" xlink:to="loc_ifrs-full_SalesAndMarketingExpense_12" order="10" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_OperatingExpense_11" xlink:to="loc_ifrs-full_ResearchAndDevelopmentExpense_13" order="20" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_OperatingExpense_11" xlink:to="loc_ifrs-full_GeneralAndAdministrativeExpense_14" order="30" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_OperatingExpense_11" xlink:to="loc_ifrs-full_ExpenseFromSharebasedPaymentTransactionsWithEmployees_15" order="40" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_ProfitLossFromOperatingActivities_11" xlink:to="loc_ifrs-full_GrossProfit_17" order="10" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_GrossProfit_17" xlink:to="loc_ifrs-full_GainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementAssets_17" order="0" use="optional" weight="-1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_GainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementAssets_17" xlink:to="loc_imc_RealizedFairValueAdjustmentOnInventorySold_17" order="0" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_GainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementAssets_17" xlink:to="loc_ifrs-full_GainsLossesOnFairValueAdjustmentBiologicalAssets_18" order="10" use="optional" weight="-1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_GrossProfit_17" xlink:to="loc_imc_GrossProfitBeforeFairValueAdjustments_20" order="10" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_imc_GrossProfitBeforeFairValueAdjustments_20" xlink:to="loc_ifrs-full_CostOfSales_20" order="0" use="optional" weight="-1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_imc_GrossProfitBeforeFairValueAdjustments_20" xlink:to="loc_ifrs-full_Revenue_21" order="10" use="optional" weight="1"/>
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.imcannabis.com/role/OTHERPAYABLESDetails">
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_OtherCurrentPayables" xlink:label="loc_ifrs-full_OtherCurrentPayables_0"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities" xlink:label="loc_ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities_1"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ShorttermEmployeeBenefitsAccruals" xlink:label="loc_ifrs-full_ShorttermEmployeeBenefitsAccruals_2"/>
    <loc xlink:type="locator" xlink:href="imc-20201231.xsd#imc_OtherCurrentPayablesToGovernmentAuthorities" xlink:label="loc_imc_OtherCurrentPayablesToGovernmentAuthorities_3"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CurrentDepositsFromCustomers" xlink:label="loc_ifrs-full_CurrentDepositsFromCustomers_4"/>
    <loc xlink:type="locator" xlink:href="imc-20201231.xsd#imc_OtherMiscellaneousCurrentPayables" xlink:label="loc_imc_OtherMiscellaneousCurrentPayables_5"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_OtherCurrentPayables_0" xlink:to="loc_ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities_1" order="0" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_OtherCurrentPayables_0" xlink:to="loc_ifrs-full_ShorttermEmployeeBenefitsAccruals_2" order="10" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_OtherCurrentPayables_0" xlink:to="loc_imc_OtherCurrentPayablesToGovernmentAuthorities_3" order="20" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_OtherCurrentPayables_0" xlink:to="loc_ifrs-full_CurrentDepositsFromCustomers_4" order="30" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_OtherCurrentPayables_0" xlink:to="loc_imc_OtherMiscellaneousCurrentPayables_5" order="40" use="optional" weight="1"/>
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.imcannabis.com/role/OTHERACCOUNTSRECEIVABLEDetails">
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_TradeAndOtherCurrentReceivables" xlink:label="loc_ifrs-full_TradeAndOtherCurrentReceivables_0"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties" xlink:label="loc_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties_1"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_OtherCurrentReceivables" xlink:label="loc_ifrs-full_OtherCurrentReceivables_2"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CurrentPrepaidExpenses" xlink:label="loc_ifrs-full_CurrentPrepaidExpenses_3"/>
    <loc xlink:type="locator" xlink:href="imc-20201231.xsd#imc_ReceivablesFromGovernmentAuthorities" xlink:label="loc_imc_ReceivablesFromGovernmentAuthorities_4"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_TradeAndOtherCurrentReceivables_0" xlink:to="loc_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties_1" order="0" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_TradeAndOtherCurrentReceivables_0" xlink:to="loc_ifrs-full_OtherCurrentReceivables_2" order="10" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_TradeAndOtherCurrentReceivables_0" xlink:to="loc_ifrs-full_CurrentPrepaidExpenses_3" order="20" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_TradeAndOtherCurrentReceivables_0" xlink:to="loc_imc_ReceivablesFromGovernmentAuthorities_4" order="30" use="optional" weight="1"/>
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.imcannabis.com/role/CONSOLIDATEDSTATEMENTSOFCASHFLOWS">
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:label="loc_ifrs-full_IncreaseDecreaseInCashAndCashEquivalents_0"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:label="loc_ifrs-full_CashFlowsFromUsedInOperatingActivities_1"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ProfitLoss" xlink:label="loc_ifrs-full_ProfitLoss_1"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AdjustmentsForGainsLossesOnChangeInFairValueLessCostsToSellBiologicalAssets" xlink:label="loc_ifrs-full_AdjustmentsForGainsLossesOnChangeInFairValueLessCostsToSellBiologicalAssets_2"/>
    <loc xlink:type="locator" xlink:href="imc-20201231.xsd#imc_RealizedFairValueAdjustmentOnInventorySold" xlink:label="loc_imc_RealizedFairValueAdjustmentOnInventorySold_3"/>
    <loc xlink:type="locator" xlink:href="imc-20201231.xsd#imc_FairValueAdjustmentOnWarrantsMeasuredAtFairValue" xlink:label="loc_imc_FairValueAdjustmentOnWarrantsMeasuredAtFairValue_4"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DepreciationPropertyPlantAndEquipment" xlink:label="loc_ifrs-full_DepreciationPropertyPlantAndEquipment_5"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill" xlink:label="loc_ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill_6"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DepreciationRightofuseAssets" xlink:label="loc_ifrs-full_DepreciationRightofuseAssets_7"/>
    <loc xlink:type="locator" xlink:href="imc-20201231.xsd#imc_ListingCostOfReverseAcquisition" xlink:label="loc_imc_ListingCostOfReverseAcquisition_8"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AdjustmentsForFinanceIncomeCost" xlink:label="loc_ifrs-full_AdjustmentsForFinanceIncomeCost_9"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities" xlink:label="loc_ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities_10"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AdjustmentsForDeferredTaxExpense" xlink:label="loc_ifrs-full_AdjustmentsForDeferredTaxExpense_11"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AdjustmentsForSharebasedPayments" xlink:label="loc_ifrs-full_AdjustmentsForSharebasedPayments_12"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables" xlink:label="loc_ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables_13"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" xlink:label="loc_ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable_14"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInBiologicalAssets" xlink:label="loc_ifrs-full_AdjustmentsForDecreaseIncreaseInBiologicalAssets_15"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable" xlink:label="loc_ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable_16"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" xlink:label="loc_ifrs-full_AdjustmentsForDecreaseIncreaseInInventories_17"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables" xlink:label="loc_ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables_18"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_IncomeTaxesPaidClassifiedAsOperatingActivities" xlink:label="loc_ifrs-full_IncomeTaxesPaidClassifiedAsOperatingActivities_19"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:label="loc_ifrs-full_CashFlowsFromUsedInInvestingActivities_21"/>
    <loc xlink:type="locator" xlink:href="imc-20201231.xsd#imc_ChangeInRestrictedBankDeposits" xlink:label="loc_imc_ChangeInRestrictedBankDeposits_21"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities" xlink:label="loc_ifrs-full_CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities_22"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities" xlink:label="loc_ifrs-full_OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities_23"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities" xlink:label="loc_ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities_24"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:label="loc_ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities_25"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:label="loc_ifrs-full_CashFlowsFromUsedInFinancingActivities_27"/>
    <loc xlink:type="locator" xlink:href="imc-20201231.xsd#imc_ProceedsFromIssuanceOfWarrantsMeasuredAtFairValue" xlink:label="loc_imc_ProceedsFromIssuanceOfWarrantsMeasuredAtFairValue_27"/>
    <loc xlink:type="locator" xlink:href="imc-20201231.xsd#imc_ProceedsFromExerciseOfWarrantsAndCompensationOptions" xlink:label="loc_imc_ProceedsFromExerciseOfWarrantsAndCompensationOptions_28"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" xlink:label="loc_ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities_29"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ProceedsFromExerciseOfOptions" xlink:label="loc_ifrs-full_ProceedsFromExerciseOfOptions_30"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_InterestPaidClassifiedAsFinancingActivities" xlink:label="loc_ifrs-full_InterestPaidClassifiedAsFinancingActivities_31"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ProceedsFromIssuingShares" xlink:label="loc_ifrs-full_ProceedsFromIssuingShares_32"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities" xlink:label="loc_ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities_33"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents" xlink:label="loc_ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents_35"/>
    <loc xlink:type="locator" xlink:href="imc-20201231.xsd#imc_TotalAcquisitionSubsidiary" xlink:label="loc_imc_TotalAcquisitionSubsidiary_36"/>
    <loc xlink:type="locator" xlink:href="imc-20201231.xsd#imc_WorkingCapital" xlink:label="loc_imc_WorkingCapital_37"/>
    <loc xlink:type="locator" xlink:href="imc-20201231.xsd#imc_BankCreditRecognisedAsOfAcquisitionDate" xlink:label="loc_imc_BankCreditRecognisedAsOfAcquisitionDate_38"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_GoodwillRecognisedAsOfAcquisitionDate" xlink:label="loc_ifrs-full_GoodwillRecognisedAsOfAcquisitionDate_39"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate" xlink:label="loc_ifrs-full_IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate_40"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate" xlink:label="loc_ifrs-full_DeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate_41"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate" xlink:label="loc_ifrs-full_PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate_42"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_BorrowingsRecognisedAsOfAcquisitionDate" xlink:label="loc_ifrs-full_BorrowingsRecognisedAsOfAcquisitionDate_43"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_IncreaseDecreaseInCashAndCashEquivalents_0" xlink:to="loc_ifrs-full_CashFlowsFromUsedInOperatingActivities_1" order="0" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_CashFlowsFromUsedInOperatingActivities_1" xlink:to="loc_ifrs-full_ProfitLoss_1" order="0" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_CashFlowsFromUsedInOperatingActivities_1" xlink:to="loc_ifrs-full_AdjustmentsForGainsLossesOnChangeInFairValueLessCostsToSellBiologicalAssets_2" order="10" use="optional" weight="-1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_CashFlowsFromUsedInOperatingActivities_1" xlink:to="loc_imc_RealizedFairValueAdjustmentOnInventorySold_3" order="20" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_CashFlowsFromUsedInOperatingActivities_1" xlink:to="loc_imc_FairValueAdjustmentOnWarrantsMeasuredAtFairValue_4" order="30" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_CashFlowsFromUsedInOperatingActivities_1" xlink:to="loc_ifrs-full_DepreciationPropertyPlantAndEquipment_5" order="40" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_CashFlowsFromUsedInOperatingActivities_1" xlink:to="loc_ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill_6" order="50" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_CashFlowsFromUsedInOperatingActivities_1" xlink:to="loc_ifrs-full_DepreciationRightofuseAssets_7" order="60" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_CashFlowsFromUsedInOperatingActivities_1" xlink:to="loc_imc_ListingCostOfReverseAcquisition_8" order="70" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_CashFlowsFromUsedInOperatingActivities_1" xlink:to="loc_ifrs-full_AdjustmentsForFinanceIncomeCost_9" order="80" use="optional" weight="-1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_CashFlowsFromUsedInOperatingActivities_1" xlink:to="loc_ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities_10" order="90" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_CashFlowsFromUsedInOperatingActivities_1" xlink:to="loc_ifrs-full_AdjustmentsForDeferredTaxExpense_11" order="100" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_CashFlowsFromUsedInOperatingActivities_1" xlink:to="loc_ifrs-full_AdjustmentsForSharebasedPayments_12" order="110" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_CashFlowsFromUsedInOperatingActivities_1" xlink:to="loc_ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables_13" order="120" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_CashFlowsFromUsedInOperatingActivities_1" xlink:to="loc_ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable_14" order="130" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_CashFlowsFromUsedInOperatingActivities_1" xlink:to="loc_ifrs-full_AdjustmentsForDecreaseIncreaseInBiologicalAssets_15" order="140" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_CashFlowsFromUsedInOperatingActivities_1" xlink:to="loc_ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable_16" order="150" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_CashFlowsFromUsedInOperatingActivities_1" xlink:to="loc_ifrs-full_AdjustmentsForDecreaseIncreaseInInventories_17" order="160" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_CashFlowsFromUsedInOperatingActivities_1" xlink:to="loc_ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables_18" order="170" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_CashFlowsFromUsedInOperatingActivities_1" xlink:to="loc_ifrs-full_IncomeTaxesPaidClassifiedAsOperatingActivities_19" order="180" use="optional" weight="-1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_IncreaseDecreaseInCashAndCashEquivalents_0" xlink:to="loc_ifrs-full_CashFlowsFromUsedInInvestingActivities_21" order="10" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_CashFlowsFromUsedInInvestingActivities_21" xlink:to="loc_imc_ChangeInRestrictedBankDeposits_21" order="0" use="optional" weight="-1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_CashFlowsFromUsedInInvestingActivities_21" xlink:to="loc_ifrs-full_CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities_22" order="10" use="optional" weight="-1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_CashFlowsFromUsedInInvestingActivities_21" xlink:to="loc_ifrs-full_OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities_23" order="20" use="optional" weight="-1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_CashFlowsFromUsedInInvestingActivities_21" xlink:to="loc_ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities_24" order="30" use="optional" weight="-1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_CashFlowsFromUsedInInvestingActivities_21" xlink:to="loc_ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities_25" order="40" use="optional" weight="-1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_IncreaseDecreaseInCashAndCashEquivalents_0" xlink:to="loc_ifrs-full_CashFlowsFromUsedInFinancingActivities_27" order="20" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_CashFlowsFromUsedInFinancingActivities_27" xlink:to="loc_imc_ProceedsFromIssuanceOfWarrantsMeasuredAtFairValue_27" order="0" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_CashFlowsFromUsedInFinancingActivities_27" xlink:to="loc_imc_ProceedsFromExerciseOfWarrantsAndCompensationOptions_28" order="10" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_CashFlowsFromUsedInFinancingActivities_27" xlink:to="loc_ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities_29" order="20" use="optional" weight="-1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_CashFlowsFromUsedInFinancingActivities_27" xlink:to="loc_ifrs-full_ProceedsFromExerciseOfOptions_30" order="30" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_CashFlowsFromUsedInFinancingActivities_27" xlink:to="loc_ifrs-full_InterestPaidClassifiedAsFinancingActivities_31" order="40" use="optional" weight="-1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_CashFlowsFromUsedInFinancingActivities_27" xlink:to="loc_ifrs-full_ProceedsFromIssuingShares_32" order="50" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_CashFlowsFromUsedInFinancingActivities_27" xlink:to="loc_ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities_33" order="60" use="optional" weight="-1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_IncreaseDecreaseInCashAndCashEquivalents_0" xlink:to="loc_ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents_35" order="30" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_imc_TotalAcquisitionSubsidiary_36" xlink:to="loc_imc_WorkingCapital_37" order="0" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_imc_TotalAcquisitionSubsidiary_36" xlink:to="loc_imc_BankCreditRecognisedAsOfAcquisitionDate_38" order="10" use="optional" weight="-1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_imc_TotalAcquisitionSubsidiary_36" xlink:to="loc_ifrs-full_GoodwillRecognisedAsOfAcquisitionDate_39" order="20" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_imc_TotalAcquisitionSubsidiary_36" xlink:to="loc_ifrs-full_IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate_40" order="30" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_imc_TotalAcquisitionSubsidiary_36" xlink:to="loc_ifrs-full_DeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate_41" order="40" use="optional" weight="-1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_imc_TotalAcquisitionSubsidiary_36" xlink:to="loc_ifrs-full_PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate_42" order="50" use="optional" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_imc_TotalAcquisitionSubsidiary_36" xlink:to="loc_ifrs-full_BorrowingsRecognisedAsOfAcquisitionDate_43" order="60" use="optional" weight="-1"/>
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.imcannabis.com/role/EMPLOYEEBENEFITASSETSANDLIABILITIESDetails">
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_EmployeeBenefitsExpense" xlink:label="loc_ifrs-full_EmployeeBenefitsExpense_0"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset" xlink:label="loc_ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset_1"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_InterestExpenseIncomeNetDefinedBenefitLiabilityAsset" xlink:label="loc_ifrs-full_InterestExpenseIncomeNetDefinedBenefitLiabilityAsset_2"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_EmployeeBenefitsExpense_0" xlink:to="loc_ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset_1" order="0" use="optional" weight="-1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_EmployeeBenefitsExpense_0" xlink:to="loc_ifrs-full_InterestExpenseIncomeNetDefinedBenefitLiabilityAsset_2" order="10" use="optional" weight="-1"/>
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.imcannabis.com/role/EMPLOYEEBENEFITASSETSANDLIABILITIESDetails1">
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_RecognisedLiabilitiesDefinedBenefitPlan" xlink:label="loc_ifrs-full_RecognisedLiabilitiesDefinedBenefitPlan_0"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_PlanAssetsAtFairValue" xlink:label="loc_ifrs-full_PlanAssetsAtFairValue_1"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_LiabilityAssetOfDefinedBenefitPlans" xlink:label="loc_ifrs-full_LiabilityAssetOfDefinedBenefitPlans_2"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_RecognisedLiabilitiesDefinedBenefitPlan_0" xlink:to="loc_ifrs-full_PlanAssetsAtFairValue_1" order="0" use="optional" weight="-1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ifrs-full_RecognisedLiabilitiesDefinedBenefitPlan_0" xlink:to="loc_ifrs-full_LiabilityAssetOfDefinedBenefitPlans_2" order="10" use="optional" weight="1"/>
  </calculationLink>
</linkbase>