| Baddeck | 8 Baddeck Hotels, 1 Bed and Breakfast, 3 Vacation Rentals |
| Baie Comeau | 1 Baie Comeau Hotel |
| Baie St. Paul | 2 Baie St. Paul Hotels, 1 Vacation Rental |
| Baie Ste. Catherine | 1 Baie Ste. Catherine Hotel |
| Bailieboro | 2 Bailieboro Vacation Rentals |
| Bala | 1 Bala Bed and Breakfast |
| Balm Beach | 1 Balm Beach Bed and Breakfast, 1 Vacation Rental |
| Balmertown | 1 Balmertown Hotel |
| Baltimore | 1 Baltimore Hotel |
| Bamfield | 1 Bamfield Hotel, 1 Bed and Breakfast |
| Bancroft | 1 Bancroft Bed and Breakfast |
| Banff | 11 Banff Hotels, 10 Bed and Breakfast, 5 Vacation Rentals |
| Barrie | 3 Barrie Hotels, 3 Bed and Breakfast, 1 Vacation Rental |
| Barry s Bay | 1 Barry s Bay Bed and Breakfast |
| Barrys Bay | 1 Barrys Bay Vacation Rental |
| Barss Corner | 1 Barss Corner Bed and Breakfast |
| Bathurst | 2 Bathurst Hotels, 1 Vacation Rental |
| Battersea | 2 Battersea Hotels |
| Bay St. Lawrence | 1 Bay St. Lawrence Hotel |
| Bayfield | 5 Bayfield Hotels, 2 Bed and Breakfast, 2 Vacation Rentals |
| Beamsville | 1 Beamsville Bed and Breakfast |
| Beaupre | 1 Beaupre Hotel, 1 Vacation Rental |
| Beausejour | 1 Beausejour Hotel |
| Beaverlodge | 1 Beaverlodge Hotel |
| Becancour | 1 Becancour Hotel |
| Bedeque | 1 Bedeque Bed and Breakfast |
| Bedford | 3 Bedford Hotels, 1 Bed and Breakfast |
| Bella Coola | 1 Bella Coola Bed and Breakfast |
| Belleville | 2 Belleville Bed and Breakfast |
| Berwick | 1 Berwick Hotel |
| Biscotasing | 1 Biscotasing Hotel |
| Black Point | 1 Black Point Vacation Rental |
| Blackville | 1 Blackville Hotel |
| Blind Bay | 1 Blind Bay Bed and Breakfast |
| Blind River | 1 Blind River Hotel |
| Bobcaygeon | 1 Bobcaygeon Vacation Rental |
| Bonshaw | 1 Bonshaw Bed and Breakfast |
| Boswell | 1 Boswell Bed and Breakfast |
| Bouctouche | 1 Bouctouche Vacation Rental |
| Bourget | 1 Bourget Bed and Breakfast |
| Boutiliers Point | 1 Boutiliers Point Vacation Rental |
| Bowen Island | 1 Bowen Island Bed and Breakfast, 1 Vacation Rental |
| Bowman | 1 Bowman Vacation Rental |
| Bowmanville | 1 Bowmanville Bed and Breakfast |
| Bowser | 1 Bowser Bed and Breakfast |
| Bracebridge | 4 Bracebridge Hotels, 1 Bed and Breakfast |
| Brackley | 2 Brackley Vacation Rentals |
| Brampton | 1 Brampton Hotel |
| Brandon | 1 Brandon Hotel |
| Brantford | 3 Brantford Hotels, 1 Bed and Breakfast |
| Bridge Lake | 2 Bridge Lake Bed and Breakfast |
| Bridgenorth | 1 Bridgenorth Vacation Rental |
| Bridgetown | 2 Bridgetown Hotels |
| Bridgewater | 1 Bridgewater Hotel |
| Brighton | 2 Brighton Bed and Breakfast |
| Britt | 1 Britt Vacation Rental |
| Brockville | 2 Brockville Hotels, 1 Bed and Breakfast |
| Bruce Mines | 1 Bruce Mines Vacation Rental |
| Buckhorn | 1 Buckhorn Hotel, 1 Vacation Rental |
| Burin | 1 Burin Bed and Breakfast |
| Burks Falls | 2 Burks Falls Vacation Rentals |
| Burleigh Falls | 1 Burleigh Falls Hotel |
| Burlington | 2 Burlington Hotels |
| Burnaby | 4 Burnaby Hotels |
| Burns Lake | 1 Burns Lake Bed and Breakfast |
