Canon PowerShot SX40 HS Guide De Mise En Route page 23

Formatting Memory Cards
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Before you use a new memory card or one that has been formatted in other
devices, you should format the card with this camera.
Formatting (initializing) a memory card erases all data on the memory card.
As you cannot retrieve the erased data, exercise adequate caution before
formatting the memory card.
Before formatting an Eye-Fi card (see Camera User Guide), be sure to install
the software contained on the card to a computer.
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Display the menu.
Press the n button.
Choose [Format].
Move the zoom lever to choose the 3 tab.
Press the op buttons or turn the 5 dial
to choose [Format], then press the m
button.
Choose [OK].
Press the qr buttons or turn the 5 dial to
choose [OK], then press the m button.
Format the memory card.
Press the op buttons or turn the 5 dial
to choose [OK], then press the m button
to start formatting.
When formatting ends, [Memory card
formatting complete] appears on the
screen. Press the m button.