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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.
Many companies offer leave benefits that allow employees to take time off from work for various reasons. Leave benefits  whether paid, unpaid or partially paid  are generally an agreement between the employer and employee, or employees representative (such as a union). Family and Medical Leave Act The Family and Medical Leave Act provides certain employees with up to 12 weeks of unpaid, job-protected leave per year.