Making large payments

The Canadian Payments Association sets a maximum value of $25 million for any cheque or other paper-based payment instrument cleared through the banking system.

Canadian financial institutions will not accept cheques in excess of $25 million that you drop off or mail to one of our locations.

You are encouraged to make arrangements with your financial institution for payments of large amounts.

Forms and publications

• Corporation Instalment Guide (T7B-CORP)
• T2 Corporation - Income Tax Guide (T4012)