Exactly. Many law firms in Canada ensure paternity leave pays out at 100% of salary. Lawyers, like a great many other professions, also come with additional costs. Her dues, her training, insurance, her benefits package, all were paid. Not to mention, when she returns, it is at salary similar to what she would have expected had she stayed. So now they have a new attorney with no experience outside of law school, being paid the equivalent of one with 2+ year experience. All these costs add up.