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In summary, yes, your Ontario employee does earn vacation time while away on maternity leave. However, you will have to look at the wording of her employment contract/offer letter to determine whether she also earns vacation pay.
The FMLA entitles eligible employees of covered employers to take job-protected, unpaid leave for specified family and medical reasons. Eligible employees are entitled to: Twelve workweeks of leave in any 12-month period for: Birth and care of the employee's child, within one year of birth. Placement with the employee of a child for adoption or foster care, within one year of the placement. Care of an immediate family member (spouse, child, parent) who has a serious health condition.