You don't need to transfer the 3 summer courses to McMaster, as they are not actually a part of your degree. You can take the 3 courses at another University which has been approved by the ICAO.
Check on their website (
www.guidetorulingthew orld.ca) to see the course requirements for each University. Just match up the course requirements from McMaster against the same requirement for the university you want to take the courses at, and you're all set.
The only caveat is that any decent university will actually include those 3 courses as part of an accounting student's degree, and therefore they may not be offered in the summer. You may need to wait until the fall, or even winter term to take them depending on your university of choice.