| Mabou | 1 Mabou Hotel |
| MacTier | 1 MacTier Hotel |
| Magnetawan | 1 Magnetawan Hotel, 1 Bed and Breakfast |
| Magog | 4 Magog Hotels, 7 Bed and Breakfast, 1 Vacation Rental |
| Mahone Bay | 1 Mahone Bay Hotel, 7 Bed and Breakfast, 1 Vacation Rental |
| Malahat | 1 Malahat Hotel, 1 Bed and Breakfast, 1 Vacation Rental |
| Malcolm Island | 1 Malcolm Island Hotel |
| Manitou | 1 Manitou Hotel |
| Manitoulin Island | 1 Manitoulin Island Vacation Rental |
| Manitowaning | 1 Manitowaning Vacation Rental |
| Maple Creek | 1 Maple Creek Bed and Breakfast |
| Maple Ridge | 2 Maple Ridge Bed and Breakfast |
| Margaree | 3 Margaree Hotels, 1 Vacation Rental |
| Maria | 1 Maria Hotel |
| Marion Bridge | 1 Marion Bridge Vacation Rental |
| Markham | 2 Markham Hotels, 2 Bed and Breakfast |
| Marten River | 2 Marten River Hotels |
| Masset | 1 Masset Hotel, 3 Vacation Rentals |
| Massey | 2 Massey Hotels |
| Matane | 1 Matane Hotel |
| Matapedia | 1 Matapedia Hotel |
| Mayne Island | 1 Mayne Island Hotel, 2 Bed and Breakfast |
| Mayo | 1 Mayo Hotel |
| McCreary | 1 McCreary Hotel |
| Meaford | 1 Meaford Bed and Breakfast |
| Medicine Hat | 2 Medicine Hat Hotels |
| Melfort | 1 Melfort Hotel |
| Memphremagog | 1 Memphremagog Bed and Breakfast |
| Merigomish | 1 Merigomish Bed and Breakfast |
| Merrickville | 1 Merrickville Hotel |
| Merrickville Wolford | 1 Merrickville Wolford Hotel |
| Merritt | 1 Merritt Hotel |
| Messines | 1 Messines Bed and Breakfast |
| Metis sur Mer | 1 Metis sur Mer Hotel |
| Middleton | 3 Middleton Hotels |
| Midland | 2 Midland Hotels, 5 Bed and Breakfast |
| Milford | 1 Milford Bed and Breakfast |
| Mill Bay | 2 Mill Bay Bed and Breakfast, 1 Vacation Rental |
| Mill Village | 1 Mill Village Vacation Rental |
| Millville | 1 Millville Bed and Breakfast |
| Milton | 2 Milton Hotels, 1 Bed and Breakfast |
| Milverton | 1 Milverton Bed and Breakfast |
| Mindemoya | 1 Mindemoya Hotel |
| Minden | 4 Minden Hotels, 3 Bed and Breakfast, 1 Vacation Rental |
| Minett | 1 Minett Hotel |
| Minnedosa | 1 Minnedosa Hotel, 1 Bed and Breakfast |
| Mirabel | 1 Mirabel Hotel |
| Miramichi | 2 Miramichi Hotels, 1 Bed and Breakfast, 1 Vacation Rental |
| Missanabie | 1 Missanabie Hotel |
| Mission | 1 Mission Hotel, 1 Bed and Breakfast |
| Mississauga | 7 Mississauga Hotels, 1 Bed and Breakfast |
| Moncton | 6 Moncton Hotels, 4 Bed and Breakfast |
| Monetville | 3 Monetville Hotels, 1 Bed and Breakfast |
| Mont Rolland | 1 Mont Rolland Hotel |
| Mont Ste. Anne | 1 Mont Ste. Anne Vacation Rental |
| Mont Tremblant | 8 Mont Tremblant Hotels, 6 Bed and Breakfast, 1 Hostel, 6 Vacation Rentals |
| Montague | 1 Montague Bed and Breakfast, 1 Vacation Rental |
| Montmagny | 2 Montmagny Hotels, 1 Bed and Breakfast |
| Montreal | 72 Montreal Hotels, 37 Bed and Breakfast, 1 Hostel, 3 Vacation Rentals |
| Moose River | 1 Moose River Vacation Rental |
| Morin Heights | 1 Morin Heights Bed and Breakfast, 1 Vacation Rental |
| Morson | 2 Morson Hotels, 1 Vacation Rental |
| Mount Stewart | 1 Mount Stewart Vacation Rental |
| Mountain View | 1 Mountain View Hotel |
| Mulgrave | 1 Mulgrave Bed and Breakfast |
| Murray Harbour | 1 Murray Harbour Vacation Rental |
| Muskoka | 1 Muskoka Hotel |
