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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.
Accruing vacation while on maternity leave. I am taking 6 weeks of leave, 3 of which will be paid (using my vacation time) and 3 unpaid. My company is telling me that they consider the leave as a whole, and therefore, during my leave I do not accrue vacation days. This means I actually lose 2.25 days of vacation.