Area Code-- Toronto's area codes are 416 and 647; outside the city, the code is 905 or 289. You must dial all 10 digits for all local phone numbers.

Babysitting-- Hotel concierges can suggest reliable sitters if there aren't child-care facilities on site. In a pinch, call Care-on-Call (tel. 416/975-1313), a 24-hour service.

Business Hours-- Banks are generally open Monday through Thursday from 10am to 3pm, Friday 10am to 6pm. Most stores are open Monday through Wednesday from 10am to 6pm and Saturday and Sunday from 10am to 5pm, with extended hours (until 8-9:30pm) on Thursday and usually Friday.

Currency Exchange-- Generally, the best place to exchange your currency is at an ATM or bank. You can also change money at the airport, but at a less favorable rate.

Dentists-- For emergency services from 8am till midnight, call the Dental Emergency Service (tel. 416/485-7121). After midnight, your best bet is the Toronto Hospital, 200 Elizabeth St. (tel. 416/340-3948). Otherwise, ask the front-desk staff or concierge at your hotel.

Doctors-- The staff or concierge at your hotel should be able to help you locate a doctor. You can also call the College of Physicians and Surgeons, 80 College St. (tel. 416/967-2600, ext. 626), for a referral between 9am to 5pm. See also "Emergencies," below.

Electricity-- It's the same as in the United States -- 110 volts, 50 cycles, AC.

Embassies/Consulates-- All embassies are in Ottawa, the national capital. They include the Australian High Commission, 50 O'Connor St., Suite 710, Ottawa, ON K1P 6L2 (tel. 613/236-0841); the British High Commission, 80 Elgin St., Ottawa, ON K1P 5K7 (tel. 613/237-1530); the Irish Embassy, 130 Albert St., Ottawa, ON K1P 5G4 (tel. 613/233-6281); the New Zealand High Commission, 727-99 Bank St., Ottawa, ON K1P 6G3 (tel. 613/238-5991); the South African High Commission, 15 Sussex Dr., Ottawa, ON K1M 1M8 (tel. 613/744-0330); and the U.S. Embassy, 100 Wellington St., Ottawa, ON K1P 5T1 (tel. 613/238-4470). Consulates in Toronto include Australian Consulate-General, 175 Bloor St. E., Suite 314, at Church Street (tel. 416/323-1155); British Consulate-General, 777 Bay St., Suite 2800, at College (tel. 416/593-1290); and the U.S. Consulate, 360 University Ave. (tel. 416/595-1700).

Emergencies-- Call tel. 911 for fire, police, or ambulance. The Toronto General Hospital, 200 Elizabeth St., provides 24-hour emergency service (tel. 416/340-3946 for emergency or 416/340-4611 for information). Also see "Hospitals," below.

Hospitals-- In the downtown core, go to Toronto General, 200 Elizabeth St. (tel. 416/340-4611, or 416/340-3946 for emergency); St. Michael's, 30 Bond St. (tel. 416/360-4000, or 416/864-5094 for emergency); or Mount Sinai, 600 University Ave. (tel. 416/596-4200, or 416/586-5054 for emergency). Also downtown is the Hospital for Sick Children, 555 University Ave. (tel. 416/813-1500). Uptown, there's Sunnybrook Hospital, 2075 Bayview Ave., north of Eglinton (tel. 416/480-6100, or 416/480-4207 for emergency). In the eastern part of the city, go to Toronto East General Hospital, 825 Coxwell Ave. (tel. 416/461-8272, or 416/469-6435 for emergency).

Hot Lines-- Poison Information Centre (tel. 416/813-5900); Distress Centre suicide prevention line (tel. 416/598-1121); Rape Crisis Line (tel. 416/597-8808); Assaulted Women's Help Line (tel. 416/863-0511); AIDS & Sexual Health InfoLine (tel. 800/668-2437); Toronto Prayer Line (tel. 416/929-1500). For kids or teens in distress, there's Kids Help Phone (tel. 800/668-6868).

Internet Access-- As in most other North American cities, the Web is a social magnet in Toronto. Insomnia, 563 Bloor St. W. (tel. 416/588-3907), is more social than your average Net cafe -- maybe it's the sign over the door that reads THE INTERNET IS A STRANGE PLACE. DON'T SURF ALONE. There are several curtained computer terminals (C$10/US$7 per hr.), as well as comfortable couches and a big-screen TV. The pizza and panini are usually pretty good. Open daily from noon to 1am.

If you just want to surf fast and not hang out, look for a Kinko's. There are several in the city, but one sure bet is the location at 505 University Ave. at Dundas (tel. 416/970-8447).

Laundry/Dry Cleaning-- Bloor Laundromat, 598 Bloor St. W., at Bathurst Street (tel. 416/588-6600), is conveniently located. At the Laundry Lounge, 531 Yonge St., at Wellesley Street (tel. 416/975-4747), you can do your wash while sipping a cappuccino and watching TV in the lounge. It's open daily from 7am to 11pm. Careful Hand Laundry & Dry Cleaners Ltd. has outlets at 195 Davenport Rd. (tel. 416/923-1200), 1415 Bathurst St. (tel. 416/530-1116), and 1844 Avenue Rd. (tel. 416/787-6006); for pickup and delivery, call tel. 416/787-6006.

Liquor Laws-- The minimum drinking age is 19. Drinking hours are daily from 11am to 2am. The government is the only retail vendor. Liquor Control Board of Ontario (LCBO) stores sell liquor, wine, and some beers. They're open Monday through Saturday. Most are open from 10am to 6pm; some stay open evenings, and a few are open Sunday from noon to 5pm. One of the very best is at the Manulife Centre, 55 Bloor St. W. (tel. 416/925-5266), which has longer hours than most, opening at 9:30am and closing at 9pm Monday through Saturday, and noon to 5pm on Sunday.

The Wine Rack has several locations, including 77 Wellesley St. E., at Church (tel. 416/923-9393), and sells only Ontario wines. Most branches of the Beer Store (also part of the LCBO) are open Monday through Saturday from 10am to 8pm; there's a downtown location at 614 Queen St. W. (tel. 416/504-4665), near Bathurst.

Lost Property-- If you leave something on a bus, a streetcar, or the subway, call the TTC Lost Articles Office (tel. 416/393-4100) at the Bay Street subway station. It's open Monday through Friday from 8am to 5pm.

Luggage Storage/Lockers-- Lockers are available at Union Station and at the Eaton Centre.

Mail-- Postage for letters and postcards to the United States costs C65¢ (US45¢); overseas, C$1.05 (US75¢). Mailing letters and postcards within Canada costs C48¢ (US35¢).

Postal services are available at convenience and drug stores. Almost all sell stamps, and many have a separate counter where you can ship packages from 8:30am to 5pm. Look for the sign in the window indicating such services. There are also post-office windows in Atrium on Bay (tel. 416/506-0911), in Commerce Court (tel. 416/956-7452), and at the TD Centre (tel. 416/360-7105).

Maps-- Free maps of Toronto are available in every terminal at Pearson International Airport (look for the Transport Canada Information Centre signs), the Metropolitan Toronto Convention & Visitors Association at Harbourfront, and the Visitor Information Centre in the Eaton Centre, on Yonge Street at Dundas Street. Convenience stores and bookstores sell a greater variety of maps. Or try Canada Map Company, 63 Adelaide E., between Yonge and Church streets (tel. 416/362-9297), or Open Air Books and Maps, 25 Toronto St., near Yonge and Adelaide streets (tel. 416/363-0719).

Newspapers & Magazines-- The four daily newspapers are the Globe and Mail, the National Post, the Toronto Star, and the Toronto Sun. Eye and Now are free arts-and-entertainment weeklies. Xtra! is a free weekly targeted at the gay and lesbian community. In addition, many English-language ethnic newspapers serve Toronto's Portuguese, Hungarian, Italian, East Indian, Korean, Chinese, and Caribbean communities. Toronto Life is the major monthly city magazine; its sister publication is Toronto Life Fashion. Where Toronto is usually free at hotels and some Theater District restaurants.

Pharmacies-- One big chain is Pharma Plus, which has a store at 63 Wellesley St., at Church Street (tel. 416/924-7760). It's open daily from 8am to midnight. Other Pharma Plus branches are in College Park, Manulife Centre, Commerce Court, and First Canadian Place. The only 24-hour drugstore near downtown is Shopper's Drug Mart at 700 Bay St., at Gerrard Street West (tel. 416/979-2424).

Police-- In a life-threatening emergency, call tel. 911. For all other matters, contact the Metro police, 40 College St. (tel. 416/808-2222).

Radio-- The Canadian Broadcasting Corporation offers a great mix of intelligent discussion and commentary as well as drama and music. In Toronto, the CBC broadcasts on 99.1FM and 94.1FM. CHIN (1540AM and 100.7FM) will get you in touch with the ethnic and multicultural scene in the city; it broadcasts in more than 30 languages.

Restrooms--Finding a public restroom is usually not difficult. Most tourist attractions have them, as do hotels, department stores, and public buildings. There are restrooms at major subway stations such as Yonge/Bloor, but they are best avoided.

Safety-- As large cities go, Toronto is generally safe, but be alert and use common sense, particularly at night. The Yonge/Bloor, Dundas, and Union subway stations are favorites with pickpockets. In the downtown area, Moss Park is considered one of the toughest areas to police. Avoid Allan Gardens and other parks at night.

Taxes-- The provincial retail sales tax is 8%; on accommodations it's 5%. There is an additional 7% national goods-and-services tax (GST).

In general, nonresidents may apply for a tax refund. They can recover the accommodations tax, the sales tax, and the GST for nondisposable merchandise that will be exported for use, provided it is removed from Canada within 60 days of purchase. The following do not qualify for rebate: meals and restaurant charges, alcohol, tobacco, gas, car rentals, and such services as dry cleaning and shoe repair.

The quickest and easiest way to secure the refund is to stop at a duty-free shop at the border. You must have proper receipts with GST registration numbers. Or you can apply through the mail, but it will take about 4 weeks to receive your refund. For an application form and information, you can contact Visitor Rebate Program, Canada Customs and Revenue Agency, Ottawa, ON K1A 0L8 (fax 613/954-3577; www.ccra-adrc.gc.ca); forms are also available at tourism kiosks around town. You can also contact Ontario Travel, Queen's Park, Toronto, ON M7A 2R9 (tel. 800/668-2746 or 416/314-0944).

Telephone-- A local call from a telephone booth costs C25¢ (US15¢). Watch out for hotel surcharges on local and long-distance calls; often a local call will cost at least C$1 (US70¢) from a hotel room. The United States and Canada are on the same long-distance system. To make a long-distance call between the United States and Canada, use the area codes as you would at home. Canada's international prefix is 1.

Time-- Toronto is on Eastern Standard Time. Daylight savings time is in effect from April to October.

Tipping-- Basically it's the same as in major U.S. cities: 15% in restaurants (up to 20% in the finer spots), 10% to 15% for taxis, C$1 (US70¢) per bag for porters, C$1 to C$2 (US70¢-$1.40) per day for hotel housekeepers (more if you're traveling with messy kids and/or pets).

Transit Information-- For information on the subway, bus, streetcar, and light rapid transit (LRT) system, call the TTC at tel. 416/393-4636 or check www.city.toronto.on.ca/ttc.

Weather-- Call the talking yellow pages (tel. 416/292-1010) for a current weather report and lots of other information. Or check the Toronto Star's website, www.thestar.com.