Canada

Since you have done B.Com you can also go for ACCA.
ACCA stands for the Association of Chartered Certified Accountants - A leading international accountancy body. The ACCA qualification is recognised and is treated in other countries as being equivalent to their local qualification:
http://www.accaglobal.com/in/en/about-us.html

Since you have completed your graduation in commerce I can suggest you to go for ACCA if you like. ACCA stands for the Association of Chartered Certified Accountants a leading international accountancy body. The ACCA qualification is recognised and is treated in other countries as being equivalent to their local qualification. For further details kindly visit the website:
http://www.accaglobal.com/in/en/about-us.html

Both countries will have some pros and cons. If I were in your place, I'd prefer Canada because:
1) Its proximity to the US.
2) Availability of high paying jobs.
3) Global and recognized universities and curriculum.
4) Canadians are more friendly and welcoming to Indians.
I get positive vibes from Canada. I've not done enough research on Australia to comment.

Hi,
Nowadays visa policies are very strict due to new Amendment by Mr. Trump. Check In which point your visa has been rejected if that cannot be changed then plan for the same after graduation meanwhile improve your education grades.

The University of Toronto and Rotman School of Management retains its position at the pinnacle of this year's top business schools in Canada, despite the tumble that took it out of the top 10 for North America as a whole.