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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.
And it is also accepted that if an Employee chooses to take their holiday leave entitlement while on sick leave they would be paid normal holiday pay rather than company or statutory sick pay (which may be less or none depending on how long they have been off sick) for the days they treat as annual leave.