- Labor Organizations, Estevan
- Laboratories Dental, Estevan
- Laboratories Medical, Estevan
- Ladders Wholesale, Estevan
- Land Consultants, Estevan
- Land Surveyor, Estevan - Land Surveying Services
- Landscape Contractors & Designers, Estevan
- Landscaping, Estevan
- Laser Therapy Clinics, Estevan
- Lawn & Garden Chemicals, Insecticides & Fertilizers, Estevan
- Lawn & Garden Equipment & Supplies, Estevan
- Lawn & Garden Services, Estevan
- Lawn & Garden Sprinkler Systems, Estevan
- Lawn Maintenance Services, Estevan
- Lawn Mowers & Power Equipment, Estevan
- Lawyers & Attorneys, Estevan
- Legal Professionals, Estevan
- Libraries, Estevan
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- License Bureaus Motor Vehicles, Estevan
- Life Insurance, Estevan
- Lighting Fixtures & Equipment, Estevan
- Limousine Service, Estevan
- Liquid Transportation - Non Hazardous, Estevan
- Liquor Stores, Estevan
- Livestock, Estevan
- Loans Personal, Estevan
- Local & Short Haul Trucking Companies, Estevan
- Locksmiths, Estevan - Residence, Commercial, Safe & Auto Car Locksmith
- Lodging, Estevan
- Lodging Services, Estevan
- Long Haul Trucking Companies, Estevan
- Lottery Game Retailers, Estevan
- Lubricating Oils , Estevan - Motor Oil
- Lumber & Lumber Products, Estevan
- Lumber & Lumber Products, Estevan
- Lutheran Church, Estevan
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