Yes it is accepted if u take a note in a very detailed logic.. duolingo is accepted now in 140 institutions through oout canada and if u have a look on the other hand in form 5818 E by cic , study permit questionnaire...it clearly says that any English proficiency test taken within last 24 months and duolingo is currently one of those tests which is set up by testers and accepted by institutions too.. NOW COMING INTO TO APPPLYING VISA...it will make ur file technically falling under NON SDS as it its not for SDS scheme...rest you can google the requirements for non sds and get ur visa approved as of pandemic situation with a very fine SOP too.
reply me if u need more discussion