TORONTO - It's been called the city that works and it does. A road warrior's guide to Canada's capital of commerce and culture.

It's been a film double for Vienna, Tokyo, Shanghai, Tehran and places in 40 different U.S. states including New York, Boston and Chicago. But don't take that as a sign that Toronto lacks a distinct personality. It's just a reflection of the city's colorful ethnic neighbourhoods (Toronto lays claim to being the world's most multicultural city) and varied architecture (more than 22 styles, from neo-Gothic to post-modern). Add the city's Lake Ontario waterfront and quaint offshore islands and, for film and television production companies, Toronto is one big set. It has also doubled as Siberia for one shoot, but don't be misled: Toronto is one of the southernmost cities in Canada, built on the same latitude (43 degrees) as northern California. Its climate is further moderated by the lake, with warm, sunny fall days and cool, crisp nights. Leave the parka and mukluks at home.

HOW TO ACT Doing business here is no different than doing business in any other large North American city. You may find your contacts less than attentive on Friday afternoons in early fall, however. As you attempt to do business, they'll be wondering how soon they can escape and start the ritual weekly trek from the city to their cottages on the lakes that litter the landscape to the north. Thanksgiving Monday (October 14th this year) is the official end of cottage season, which means people will be in more of a hurry than usual to get out of town the preceding Friday - and offices will definitely be closed on Monday. Toronto's financial district may seem downright deserted at other times, too. No, the power-brokers haven't all fled north, they've just gone underground. Toronto has six miles of interconnecting tunnels uner its streets, which lead to hotels, office complexes, shopping centers and sports facilities. To join the disappearing act, look for "PATH" signs marking entrances to the subterranean city.

WHERE TO STAY With its luxurious facilities and personalized service, the Four Seasons,in the fashionable Yorkville district, attracts well-heeled corporate types as well as celebs - the latter are especially evident during early September's International Film Festival. Complimentary limo service to the financial district every morning, curbside check-in, 24-hour room service and round-the-clock access to the business center make life easy for stretched executives . . . and their dogs. The hotel's concierges for whom nothing is impossible, have even been known to arrange sod for the balcony of a suite, enabling a guest's dog to take care of its business in comfort. At the end of the business day, the street-level Avenue bar with its Zen-like decor and lychee martinis, is the place to restore equilibrium. 21 Avenue Rd.

The intimate, oasis-like feel of the Metropolitan Hotel belies its size (432 rooms) and prime location (between Bay Street and University Avenue). It has all the requisite business conveniences including morning limo service to your first appointment. Local media types know the Met for the stellar food served at meetings and functions, as well as in its two restaurants. Try the elegant Lai Wah Heen for an exceptional dim sum lunch. 108 Chestnut St.

Located right in midtown, the Delta Chelsea's combo of convenience, comfort and value makes it a favourite spot for local universities to put up guests and government agencies to stable bureacrats. The Chelsea's sought-after mix of amenities and reasonable rates also means the hotel (with 1,590 rooms, the largest in Canada) attracts families and school groups. With that in mind, business travellers will appreciate the adults-only pool, sauna, sundeck and fitness center on the 27th floor, where calm and quiet reign. 33 Gerrard St. W.

Although the rooms are decidedly modest in size, the Strathcona - a smaller (194-room), older hotel - will put only a modestly sized dent in the budget. The amenities are fewer too, but you can't beat the location: a five-minute walk from the train station, convention center, financial district and the Air Canada Centre. The newly renoed corporate rooms, although still small by North American standards, do offer a work desk with data port, and all rooms have high-speed TV Internet access. There are no fitness facilities on site, but guests can work out (for a nominal fee) at the adjacent Wellington Fitness Club. 60 York St.

WHERE TO EAT Susur Lee is currently one of the brightest stars in the foodie firmament. Visit his eponymous restaurant Susur, order his innovative seven-course tasting menu and unequivocally experience why. The tasting menu is served backwards, heavier main courses arriving first followed by light appetizers, and each dish is visually stunning. Weeks later, you'll be exclaiming over such individual courses as rare bison served with a gratin of Stilton and moral mushrooms, and fresh anchovy fillets accompanied by a yinyang of sauces and half a hard-boiled quail egg garnished with wasabi mayonnaise and a few grains of lobster roe. Perfection. 601 King St. W.

In the heart of the financial district, Canoe is one of the city's power-lunch spots and it's ideal for time-stretched visitors who like to multi-task: do business while you take in a stupendous view of the city from the 54th floor of the Toronto-Dominion Tower and sample some of Canada's regional specialties - Quebec foie gras, Fraser River wild salmon, P.E.I. mussels and Ontario lamb. 66 Wellington St. W.

Starfish Oyster Bed and Grill is a small, low-key bistro with a comfortable, friendly ambience whether you're a group of four or a party of one staking out a spot for dinner at the oyster bar. Seafood is the star here, but there are always a couple of land-based mains. A selection of oysters, mybe some P.E.I. Malpeques and New Brusnwick Caraquets, followed by whole grilled sardines on a sweet fennel and preserved lemon salad make a divine dinner accompanied by a glass of champagne (Starfish has a good selection of bubblies by the glass). 100 Adelaide St. E.

The stylish Xacutti (pronounced sha-koo-tee), where the waitstaff record your order on a Palm Pilot, is the place for gregarious types to dine alone. Book a seat at the long communal table and strike up a conversation with strangers while you nosh on East-Indian inspired dishes such as sweet yam fries (cunnignly served on a cone made from a page of the Pakistani Post) or pan-fried halibut with a coconut tomato curry. The fried banana split with cardamom caramel, dark fudge and fresh tropical fruits is the ultimate fusion comfort food. 503 College St.

WHERE TO SHOP Tourists head directly to the Eaton Centre, Toronto's multi-level retail showplace. Granted it has a spectacular array of shops, but many of them are multinational chains and no different from what you'd find in other malls. For cutting-edge fashion and home-decor shops, galleries and cafes, hop a streetcar to Queen St. W. between University and Bathurst. Poke your nose, for instance, into Peach Berserk, where the clothing is cut from whimsical hand-printed fabrics or into Urban Mode to ogle the funky furniture. For edible souvenirs, head to the St. Lawrence Market (Front Street at Jarvis), a spectacular indoor farmers' market. Breads, fish cheeses, olives and fresh produce spill from stand after stand, but you can also acquire more travel-friendly goodies such as secialty chutneys and jams. And you won't be able to resist buying something to munch as you stroll, whether it's a hot, chewy Montreal bagel or one of the market's legendary peameal bacon sandwiches. For designer names, head uptown to the Bloor-Yorkville area, home to Prada and Chanel as well as Canadian designers, Linda Lundstrom and Marilyn Brooks. Canada's premier upscale department store, Holt Renfrew, can also be found here.

WHAT TO DO Toronto offers more live theater than any other city except London and New York - 50 different productions a month - not to mention a renowned symphony, opera and dance companies and lots of great jazz. Pick up copies of the city's free entertainment weeklies, Now and eye, to find out what's going on. T.O.Tix, on the second level of the Eaton Centre, offers half-price, day-of-performance tickets.

Art mavens have much to choose from, including the city's grandes dames, the Royal Ontario Museum and the Art Gallery of Ontario (where a luscious exhibition of French paintings from Gauguin to Matisse, on loan from Russia's Hermitage Museum, opens in mid-October). Small gems include the Bata Shoe Museum and the University of Toronto Art Centre. Yes, the former is devoted entirely to the history of footwear. The latter, tucked away on the U of T campus and unknown even to many Torontonians, has stunning medieval pieces as well as some nice Canadian classics (Tom Thomson, the Group of Seven, etc.). If you're in Toronto on the first Thursday of the month, the Yorkville Art Walk is a free and congenial way for a visitor to spend an evening. Accompanied by a knowledgeable local guide, you'll visit a sampling of galleries - Yorkville has more than 20 within a three-block radius - meet dealers and artists and sit down with your tour mates afterwards for drinks. Art InSite's Betty Ann Jordan leads the walks (416-979-5704) and can also custom design a tour for you.

A trip to "the hangar," the Air Canada Centre where the Maple Leafs and the NBA Raptors play is de regueur for sports fans. Until recently, this was an all-hockey town, and while the Leafs are still perennial favourites, Torontonians now split their affections, making sellouts the norm for both teams. (Single seats, however, are often available at the box office at the last minute.)

To decompress at day's end,lace up your jogging shoes and head to the seven-mile long Martin Goodman Trail along Lake Ontario. It's well used by residents for running, walking, biking and in-line skating. Or join the "commuters" on the city ferry that leaves from the foot of Bay St. for the Toronto Islands ($5 round-trip), where you'll find acres of parkland, a year-round community of 260 families and no cars. A great place for a run or a stroll, especially since you can check out the quirky houses (some with lavish gardens and unusual front-yard sculptures) as you go. Eye-popping sunset views of the city across the water are well worthe the ride.

HOW TO GET THERE Flat-rate taxis and sedans are plentiful at Lester B. Pearson Internationl Airport for the 20-minute (non-rush hour) trip downtown. A sedan will set you back about $43, a taxi, slightly less. All transportation from the airport is fixed rate. For $14.25, you can hop on the Pacific Western Airport Express bus, which leaves the airport every 30 minutes and stops at more than 30 downtown locations (including most major hotels). The least-expensive option ($2.25) is the Toronto Transit Corportion (TTC) Airport Rocket express bus, which takes you to the subway. You then ride it the rest of the way downtown, making one change along the way. Factor in the schlepping and the cost of your time (the trip takes at least an hour), and "the better way," as the TTC dubs itself, is not necessarily the best way from the airport. Around town is a different matter. TTC buses, streetcars, subway and LRT are excellent: convenient clean and safe. You'll need exact fare ($2.25) or a ticket or token (available in subway stations and convenience stores). Taxis are reasonably priced and readily available.