Canon 850 IS - Manual (Page 31)

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You should always format a new memory card or one from which
you wish to erase all images and other data.
Low Level Format
We recommend you select [Low Level Format] when you
think that the recording/reading speed of a memory card
has dropped. A low level format may require 2 to 3 minutes
with some memory cards.
A format cannot be performed in Stitch Assist mode.
Formatting Memory Cards
Please note that formatting (initializing) a memory card
erases all data, including protected images and other file
types.
1
(Set up) Menu [Format].
See Menus and Settings (p. 23) .
2
Select [OK] and press .
To perform a low level format, use
the button to select [Low Level
Format] and the or button
to add a check mark.
You can stop formatting a card
when [Low Level Format] is
selected by pressing the FUNC./SET button. You can still
use a card without problem when formatting is halted, but its
data will be erased.