Published: January 2003
Content last reviewed: February 2012
ISBN: 978-1-4435-8958-1 (HTML)


Due to changes made by the Canadian Payments Association (CPA), the Ministry of Finance cannot process cheques over $25 million. To inquire about electronic tax payment option(s) for payments exceeding $25 million, please call the number listed below.


The CPA introduced a $25 million cheque ceiling for cheques, bank drafts and other paper-based items processed through Canada’s clearing system, effective February 3, 2003. The objective of their initiative was to ensure certainty of settlement which enhances the safety and stability of the Canadian payments system and reduces risks for businesses and other organizations involved in large value transactions. Details are available on CPA's internet site.

Tax Compliance

It is your responsibility to ensure that all payments and returns are received by the Ministry of Finance by the due date. Payments and returns received after the due date may be subject to penalties and interest.

Payment Option Enquiry Contacts

For more information, please contact the Ontario Ministry of Finance at 1-866-ONT-TAXS (668-8297) and ask for Forms, 1-800-263-7776 for teletypewriter (TTY), or 1-866-888-3850 for fax.

An Electronic Funds/Wire Transfer Registration form will be provided and must be completed by a signing officer and returned to the ministry to authorize the payments to occur.

Tax Information

For other Ontario tax related enquiries, visit our website at ontario.ca/finance or call 1-866-ONT-TAXS (668-8297), 1-800-263-7776 for teletypewriter (TTY).