- Landscape Contractors & Designers, Markham
- Landscaping, Markham
- Landscaping Materials & Supplies, Markham
- Laundry Equipment Rental & Leasing, Markham
- Lawn & Garden Services, Markham
- Lawn Maintenance Services, Markham
- Lawyers & Attorneys, Markham
- Legal Professionals, Markham
- Libraries, Markham
- Limousine Service, Markham
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- Liquor Stores, Markham
- Loans Personal, Markham
- Loans Title Services, Markham
- Locks, Markham
- Locksmiths, Markham - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Markham
- Lodging, Markham
- Logistics Freight, Markham
- Long Haul Trucking Companies, Markham
- Lutheran Church, Markham
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