The Canadian government mandates both a leave and a benefits component, the latter being administered by provincial employment insurance plans. Depending on the length of employment history and the hours worked, new mothers can take between 17 and 52 weeks of leave from their jobs. Their employers are required to accept the employees back into their jobs, or the equivalent, at the end of the mandated leave at the same rate of pay with the same employment benefits.
On top of mandating maternity leave, the government offers paid leave for one or both parents through Canada's employment insurance plan. A pregnant employee or new mother can take a paid maternity leave of up to 15 weeks. Either the mother or father can take 35 weeks of parental leave after the baby is born or adopted. The parents can share the leave however they choose. If eligible for the program, the benefits equal 55% of the parent's average weekly insurable wage, up to a maximum of $485 per week. For low-income families, the rate of benefits can increase to up to 80%, with the same maximum of $485 per week. Employment insurance benefits are taxable in the same way as wages.
Source: http://www.investopedia.com/financial-edge/0512/maternity-leave-basics-canada-vs.-the-u.s..aspx