| Paris | 1 Paris Hotel |
| Parksville | 3 Parksville Hotels, 4 Bed and Breakfast, 2 Vacation Rentals |
| Parrsboro | 1 Parrsboro Hotel, 3 Bed and Breakfast, 1 Vacation Rental |
| Parry Sound | 1 Parry Sound Hotel, 3 Bed and Breakfast, 5 Vacation Rentals |
| Parson | 1 Parson Hotel |
| Peace River | 2 Peace River Hotels |
| Peachland | 2 Peachland Bed and Breakfast |
| Pefferlaw | 1 Pefferlaw Vacation Rental |
| Peggy s Cove | 1 Peggy s Cove Bed and Breakfast |
| Pelee Island | 1 Pelee Island Hotel |
| Pemberton | 2 Pemberton Hotels, 2 Bed and Breakfast, 1 Vacation Rental |
| Pembroke | 3 Pembroke Hotels |
| Pender Island | 1 Pender Island Hotel, 7 Bed and Breakfast, 12 Vacation Rentals |
| Penetanguishene | 1 Penetanguishene Hotel, 1 Bed and Breakfast |
| Penticton | 7 Penticton Hotels, 3 Bed and Breakfast, 1 Vacation Rental |
| Perrault Falls | 2 Perrault Falls Hotels |
| Perth | 1 Perth Hotel |
| Petawawa | 1 Petawawa Hotel |
| Peterborough | 3 Peterborough Hotels, 4 Bed and Breakfast |
| Petit Saguenay | 1 Petit Saguenay Hotel |
| Petite Riviere | 1 Petite Riviere Vacation Rental |
| Petty Harbour | 1 Petty Harbour Bed and Breakfast |
| Picton | 1 Picton Hotel, 2 Bed and Breakfast, 1 Vacation Rental |
| Pictou | 3 Pictou Hotels, 2 Bed and Breakfast, 2 Vacation Rentals |
| Pincher Creek | 1 Pincher Creek Hotel, 2 Bed and Breakfast |
| Pine Falls | 2 Pine Falls Hotels, 1 Bed and Breakfast |
| Pitt Meadows | 1 Pitt Meadows Hotel |
| Plaster Rock | 1 Plaster Rock Hotel |
| Pleasant Bay | 1 Pleasant Bay Vacation Rental |
| Pointe au Baril | 3 Pointe au Baril Hotels, 1 Bed and Breakfast |
| Pointe au Pic | 2 Pointe au Pic Hotels |
| Pointe des Monts | 1 Pointe des Monts Hotel |
| Port Alberni | 3 Port Alberni Hotels |
| Port Blandford | 1 Port Blandford Hotel |
| Port Carling | 2 Port Carling Hotels, 1 Vacation Rental |
| Port Colborne | 1 Port Colborne Bed and Breakfast |
| Port Dover | 2 Port Dover Hotels |
| Port Elgin | 2 Port Elgin Hotels |
| Port Hastings | 1 Port Hastings Vacation Rental |
| Port Hood | 1 Port Hood Hotel |
| Port Hope | 2 Port Hope Hotels, 3 Bed and Breakfast |
| Port McNeill | 3 Port McNeill Hotels, 1 Bed and Breakfast |
| Port Moody | 1 Port Moody Bed and Breakfast |
| Port Mouton | 2 Port Mouton Vacation Rentals |
| Port Perry | 1 Port Perry Hotel |
| Port Renfrew | 2 Port Renfrew Hotels, 1 Vacation Rental |
| Port Rexton | 1 Port Rexton Bed and Breakfast |
| Port Rowan | 1 Port Rowan Bed and Breakfast |
| Port Severn | 3 Port Severn Hotels |
| Port Stanley | 2 Port Stanley Hotels, 3 Vacation Rentals |
| Port Sydney | 1 Port Sydney Hotel |
| Portage la Prairie | 1 Portage la Prairie Hotel |
| Powassan | 1 Powassan Hotel |
| Powell River | 2 Powell River Hotels, 3 Bed and Breakfast, 1 Vacation Rental |
| Prescott | 2 Prescott Hotels |
| Prevost | 1 Prevost Bed and Breakfast |
| Prince Albert | 1 Prince Albert Hotel |
| Prince George | 2 Prince George Hotels, 4 Bed and Breakfast |
| Prince Rupert | 4 Prince Rupert Hotels, 3 Bed and Breakfast |
| Providence Bay | 1 Providence Bay Hotel |
| Pubnico | 1 Pubnico Hotel |
