- Labor Organizations, Kapuskasing
- Landscape Contractors & Designers, Kapuskasing
- Landscaping, Kapuskasing
- Laundromats & Dry-Cleaning, Coin-Operated, Kapuskasing
- Laundry & Dry Cleaning Equipment & Supplies, Kapuskasing - Cleaners & Dryers Sales, Repair, Service & Leasing
- Laundry Self Service, Kapuskasing
- Lawn & Garden Equipment & Supplies, Kapuskasing
- Lawn & Garden Services, Kapuskasing
- Lawyers & Attorneys, Kapuskasing
- Legal & Tax Services, Kapuskasing
- Legal Information & Referral Services, Kapuskasing
- Legal Professionals, Kapuskasing
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- Libraries, Kapuskasing
- Life Insurance, Kapuskasing
- Linen Supply Services, Kapuskasing
- Liquid Waste Removal, Kapuskasing
- Liquor Stores, Kapuskasing
- Lodging, Kapuskasing
- Loggers, Kapuskasing
- Long Haul Trucking Companies, Kapuskasing
- Lubricating Oils , Kapuskasing - Motor Oil
- Lumber & Wood Products Manufacturers, Kapuskasing
- Lumber Companies, Kapuskasing - Wholesale, Manufacturers & Suppliers
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