Sky360 - At the top of the Calgary Tower, you will find Sky 360. If you have a reservation for dinner, you will not be required to pay the elevation fee. The restaurant has recently been renovated to a modern design opposed to the old school version it used to be. The best time of day to be there is 30 minutes before the sunset. That way you can watch the city in the daylight, sunset and the evening. The view is one of a kind.

River Cafe - Located in the park on Prince's Island at the north end of downtown.  The building has a rustic appearance, but it's a gourmet restaurant.  This restaurant also is pricy.  There are some who would say it's too expensive for what you get.  There are others who would say that the ambience and the quality of the food are worth the splurge.  Certainly the location amidst the trees next to the river does allow you to forget that you are in a city. 

Q Haute Cuisine - Situated on the banks of the Bow River at the west end of downtown.  Elegant yet relaxed ambience.  Pleasant view overlooking the river.  Fine cuisine.  Expensive. 

The Lake House -  As the name suggests, it overlooks Lake Bonavista, a large private lake in a southeastern suburb of Calgary.  Pleasant, upscale restaurant. No gas-powered boats are permitted on the lake, so the setting is quiet. 

Raw Bar at Hotel Arts - While the view isn't of cityscapes or the river, poolside dining at Hotel Arts in the summer months is certainly scenic and a place to be seen.  On weekends, they have DJs spinning poolside in the afternoons.  Nothing quite like a Queen Charlotte Halibut Salad paired with a nice Sauvignon Blanc and then a dip for dessert.  Bring your sunscreen, some shades and be prepared to experience a little bit of L.A. in Calgary.

Other Calgary restaurants which have a good view are Bow Valley Ranch Restaurant (in Fish Creek Provincial Park), Reader's Garden Cafe (on the hill in the Reader Rock Garden, overlooking the Stampede grounds and downtown Calgary - fine dining, ask for a table on the open verandah), and the Deane House (a heritage house on the banks of the Elbow River, with a view of downtown Calgary from inside or you can dine in the patio next to their flower garden).

If you just want to have a drink and a snack with a friend, go to Murrieta's West Coast Bar & Grill and ask for a seat on their balcony section overlooking Stephen Avenue Walk (downtown). Note that the balcony is quite narrow, so it's not possible to accommodate more than two people at a table.

Narrow balcony at Murrietta's overlooks Stephen Avenue Walk

Town of Banff - As crazy as this may sound, it is possible to drive to Banff for dinner.  It would take you a maximum of two hours to drive to Banff and a maximum of two hours to drive back to Calgary.  Say you spent an hour and a half having dinner and half an hour taking a short stroll through the centre of Banff.  You could accomplish the whole exercise in six hours.  This would not be a cheap undertaking, as you most likely would need to rent a car and pay the national park entry fee.  However, if you were in Calgary on business and if that was your only chance to see the mountains, you might consider it worthwhile -- especially if your trip took place in summer when there were many hours of daylight.  For Banff restaurants with a view, see Inside Banff: Dining with a View here at TripAdvisor.

The Eden Dining Room at the Rimrock is exquisite.  Another gem is the Three Ravens Dining Room at the Banff Centre.  The Banff Springs is simply a wonder to behold and enjoying a drink in the Bow Valley Lounge is a MUST!!!  Take your own picnic up the Gondola at Sulphur Mountain and enjoy the most amazing vistas.