- Label and Tag Printing
- Labor Representation
- Labour Market Information Services
- Lake Freight Services
- Laminating Services for Textiles
- Land acquisition and planning services for new projects
- Land Clearing Services
- Land Clearing Services for Forestry Projects
- Land Clearing & Tree Removal
- Land Development & Construction of Buildings
- Land Use Planning for Infrastructure Projects
- Landline Phone Services
- Landlord and Tenant Representation Services
- Landscape architecture services
- Landscape Construction
- Landscape Design
- Landscape Design and Maintenance
- Landscape Design & Construction Services
- Landscape/Urban Design
- Landscaping Activities
- Landscaping and garden design
- Landscaping & Gardening Services
- Landscaping and Groundskeeping Services
- Landscaping Services
- Language instruction
- Language Learning Centers
- Language Learning Programs
- Large Format Copiers
- Large Format Printing
- Laser Hair Removal Services
- Laser Tag Arenas
- Lawn and garden centers
- Lawn Care Services
- Lead Capture
- Lead Conversion
- Lead Nurturing
- Lead Ore Mining
- Lead paint abatement and removal services
- Leadership development programs
- Learned Societies
- Leasing Agent Services
- Leasing of agricultural machinery
- Leasing of Earthmoving Equipment
- Leasing of Home Theatre Systems
- Leasing of civil engineering equipment
- Leasing of civil engineering machinery
- Leasing of Heavy Vehicles
- Leasing of Motorboats
- Leasing of patents
- Leasing of Sailboats
- Leasing of trademarks
- Leasing of Trucks
- Leasing of Office Equipment and Supplies
- Leasing of Trade Secrets and Confidential Information
- Leather and allied products manufacturing
- Leather and Fur Goods Manufacturing
- Leather Boot Modification/Repair
- Leather cleaning services
- Leather Cutting
- Legal Advice on Regulatory Compliance
- Legal advisory services
- Legal Consultancy & Representation Services
- Legal Representation Services
- Legal services
- Legal Support Services
- Legislative Administration of Central Government
- Legislative Administration of Local Government
- Liability Insurance
- Library circulation services
- Licensing and Permit Processing
- Licensing of music and video content
- Licensing of software
- Licensing of Technical Know-How and Processes
- Life & Health Reinsurance
- Life Insurance
- Light duty truck rentals
- Light motor vehicle rental services
- Lighting Fixtures Installation and Maintenance
- Linen Agents
- Linen rental services for households
- Linen Supply and Management Companies
- Linen Weaving
- Liquids Pipeline Networks
- Liquor and Wine Shops
- Litigation and Dispute Resolution Services
- Live Events
- Live Fish Grocers
- Live Food Production
- Live Music Venues
- Livestock Auctions
- Livestock boarding
- Livestock Breeding
- Livestock Farming
- Livestock Feed Agents
- Livestock transportation services
- Loading and unloading operations at air cargo warehouses
- Loading and unloading operations at gravel sites
- Loan brokers and correspondents
- Loan origination and servicing
- Lobbying and Advocacy
- Lobbying Services
- Local/City Delivery Services
- Local delivery truck rentals
- Log Preservation and Impregnation
- Logging
- Logging camp operation services
- Logging Equipment Calibration
- Logging & Sawmills Wholesale
- Logging Services
- Logging & timber harvesting
- Logistics and transportation services
- Logistics and Freight Services
- Logistics support services for air freight
- Logo design
- Long-term car leasing services
- Long-Term Care Centers
- Long-Term Care Facilities
- Long Term Care Insurance
- Long-term leases of personal and household goods
- Loss Prevention Services
- Low Pressure Die-Casting Process
- Low-rise Buildings
- Lumber Kilning, Drying and Processing
- Lumber Production
- Luxury car leasing/rental companies
- Luxury Hotels
- Luxury vehicle rental services