No. During a period of temporary layoff, the employment relationship continues, and employers are not required to pay out accrued vacation time.
Employers have the ability to refuse vacation requests. If the employer is not able to pay the vacation pay during the period of temporary layoff, then the request could be refused.
Also, it is important for the employee to understand that earnings paid or payable by the employer at the end of employment or before a temporary layoff, while receiving benefits or later for a period that benefits were claimed, generally affect payment of his or her EI benefits and can delay the start date of the claim and reduce the amount of the benefits.