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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.
If you're lucky enough to receive paid maternity leave, your paid leave and FMLA run concurrently -- meaning that the time you take off for paid maternity leave counts toward your 12-week FMLA protection. We've already mentioned that federal and state laws may protect your job with unpaid maternity leave.