I personally don't use a toner. I have sensitive skin and loading it with more products just aggravates it. When I do remove make up at night though I sometimes spray rose water on my face but that's about it. I do it right after I get out the shower.
After you wash your face, unless you're using a harsh astringent then you can pretty much tone right after trying. I always recommend people tone to help tighten pores, add an extra layer of protection, etc. From there after the toner dries you are free to moisturize.