| 1920 | Leather welting, manufacturing | |
| 2926 | Leather working machinery, manufacturing | |
| 1729 | Leather, artificial, made from purchased fabric | |
| 1911 | Leather, manufacturing | |
| 2101 | Leatherboard (i.e., paperboard-based), made from purchased paperboard | |
| 2101 | Leatherboard (i.e., paperboard-based), manufacturing | |
| 1810 | Leatherette clothing, manufacturing | |
| 1549 | Leavening compounds, manufacturing | |
| 1514 | Lecithin, cottonseed, made in crushing mills | |
| 1514 | Lecithin, made from purchased oils | |
| 1514 | Lecithin, soybean, made in crushing mills | |
| 9214 | Lecturers, independent | |
| 3210 | LED's (light emitting diodes), manufacturing | |
| 0112 | Leek farming | |
| 1730 | Leg warmers, manufacturing | |
| 7411 | Legal aid services | |
| 7523 | Legal counsel offices, government | |
| 7421 | Legal information consultant (advice to the general public) | |
| 6603 | Legal insurance | |
| 6601 | Legal reserve life insurance | |
| 9900 | Legation services, foreign government | |
| 1810 | Leggings, infants', cut and sewn from purchased fabric | |
| 1730 | Leggings, knitting | |
| 1810 | Leggings, welders', leather, manufacturing | |
| 1810 | Leggings, women's, misses' and girls', cut and sewn from purchased fabric | |
| 7511 | Legislative and executive office combinations | |
| 7511 | Legislative assemblies | |
| 7511 | Legislative assemblies, provincial government | |
| 0111 | Legume (forage) farming | |
| 4520 | Leisure homes, construction | |
| 0113 | Lemon groves and farms | |
| 2429 | Lemon oil, manufacturing | |
| 9231 | Lending libraries | |
| 1711 | Leno fabrics, broad-woven, weaving | |
| 2610 | Lens blanks, optical and ophthalmic, made from purchased glass | |
| 2610 | Lens blanks, optical and ophthalmic, made in glass making plants | |
| 2520 | Lens blanks, optical and ophthalmic, plastics, manufacturing | |
| 3320 | Lens coating (except opthalmic) | |
| 3320 | Lens coating, ophthalmic, manufacturing | |
| 3320 | Lens grinding (except ophthalmic) | |