Hi .. I do not know answer to your question but my wife's experience might be useful in this context.
My wife is working towards her ACCA, she is not able to sit on her remaining paper due to Covid-19 pandemic (exams are being cancelled since March 2020 and there is no news when they will continue to have one). So, my wife has not apply for MRA with CPA.
However, when she came to Canada sometime 6 years ago, she tired to access her transcript from India, 3 years B.Com in Accounting, considering an option to join CPA as a student. Back then CPA Ontario used to access applicant transcripts via email. Conclusion is CPA Ontario accepted that her 3 years B.Com degree is enough to fulfill their degree requirement.