Canada

Yes, you can apply as a transfer applicant.

Yes, you can. But, you will have to clear IELTS exam for that. IT will keep you on the safer side.

SPP requirements are 6 bands, not less than 5.5 each for UG program.

Hi,
You can check for individual provincial requirements. You need to clear the entrance first. Alsp, you must check your degree acceptance. Many universities also offer CPA/CMA credits in their graduate programs in commerce like University of Toronto, Queen's University. Kindly, check the link below and also contact them:
https://www.cmaontario.org/CMACandidates/CompletetheSLPandWorkExperience.aspx

Yes, definitely. But, you should have good IELTS score.

You can go for BBA or B.Com.

It is difficult to say which universities will accept you for PhD as the admission process itself is different. You must be accepted by a supervisor firstly. Start contacting the department supervisors, you will find supervisor details on the university website or the research page. Share your profile and your research questions with them. If they like you, you are in. Of course you must also go through the formalities such as online application form etc., but will come later after into the picture.

Hi Jaydeep,
Backlogs are not preferred but if your overall profile is good you may be considered. Your academic marks and your GRE score are low so chances are quite dicey.

Hi Aditya,
You would need good grades and an IELTS score to apply for MS programs. GRE may be required and depends on the university requirement. Most importantly, many universities in Canada do not accept Indian 3 year Bachelors degree, hence you must check the websites for requirements and email them if necessary.