Toronto has often been ridiculed as a conservative, uptight city - Toronto the Good, as its detractors say. But while this perception is about 20 years out of date, its legacy survives in the city's approach to business. Torontonians are hardworking, efficient employees. A little chit chat here and there is welcome but generally people like getting to the point. Men and women wear business suits and rarely drink alcohol at lunch. Entertaining is usually confined to restaurants and bars, rarely in private homes.

Business cards are normally exchanged after meals or meetings, not during introductions. The giving of gifts in business situations is unusual and might be treated suspiciously. In the workplace, it is common to answer the telephone by stating one's first and last name. Around the office, however, people (both superiors and co-workers) are usually addressed by first name. Working hours are typically Monday to Friday 0900-1700, although slight variations are not uncommon. The best time to visit Toronto for business purposes is between September and May, as the summer is the most popular time of year for holidays.