| L Anse aux Meadows | 1 L Anse aux Meadows Bed and Breakfast |
| La Malbaie | 1 La Malbaie Hotel, 1 Bed and Breakfast |
| La Ronge | 1 La Ronge Hotel, 1 Vacation Rental |
| Lac Beauport | 1 Lac Beauport Hotel |
| Lac Brome | 1 Lac Brome Hotel, 2 Bed and Breakfast |
| Lac du Bonnet | 1 Lac du Bonnet Hotel, 1 Vacation Rental |
| Lac Etchemin | 3 Lac Etchemin Hotels |
| Lac Nominingue | 2 Lac Nominingue Hotels, 1 Bed and Breakfast |
| Lac Saguay | 1 Lac Saguay Hotel |
| Lac Ste. Marie | 1 Lac Ste. Marie Vacation Rental |
| Lacombe | 3 Lacombe Hotels |
| Ladysmith | 6 Ladysmith Bed and Breakfast, 1 Vacation Rental |
| Lake Country | 1 Lake Country Bed and Breakfast |
| Lake Louise | 5 Lake Louise Hotels |
| Lakefield | 1 Lakefield Hotel, 2 Bed and Breakfast, 2 Vacation Rentals |
| Langley | 5 Langley Hotels, 2 Bed and Breakfast |
| Lansdowne | 1 Lansdowne Vacation Rental |
| Lasqueti | 1 Lasqueti Vacation Rental |
| Laval | 1 Laval Hotel, 1 Bed and Breakfast |
| Les Eboulements | 1 Les Eboulements Hotel |
| Les Escoumins | 1 Les Escoumins Hotel |
| Lethbridge | 1 Lethbridge Hotel, 1 Bed and Breakfast |
| Lillooet | 1 Lillooet Hotel, 1 Bed and Breakfast |
| Lion s Head | 1 Lion s Head Hotel |
| Lions Head | 1 Lions Head Bed and Breakfast |
| Liscomb | 1 Liscomb Bed and Breakfast |
| Listowel | 1 Listowel Hotel |
| Little Bay Island | 1 Little Bay Island Bed and Breakfast |
| Little Bras d Or | 1 Little Bras d Or Vacation Rental |
| Little Current | 1 Little Current Hotel |
| Liverpool | 1 Liverpool Hotel, 1 Vacation Rental |
| Lockeport | 3 Lockeport Vacation Rentals |
| London | 6 London Hotels, 5 Bed and Breakfast |
| Longueuil | 2 Longueuil Hotels |
| Louisbourg | 2 Louisbourg Hotels |
| Lumby | 1 Lumby Vacation Rental |
| Lumsden | 1 Lumsden Bed and Breakfast |
| Lunenburg | 5 Lunenburg Hotels, 10 Bed and Breakfast, 2 Vacation Rentals |
