Mercer, a human resources consulting firm, ranks Toronto the 143rd most expensive world city out of 209 major world cities in its annual Cost of Living Survey.  Canadian cities in general dropped from the previous year due to the decline in value of the Canadian dollar, Toronto dropping seventeen spots.  Governments and corporations use data from this survey to help employees who are relocated. Note, this is a listing of the most expensive major world cities to live in, thus a lower ranking is desirable.