Unfortunately, you are – the PhD applications are evaluated in Ottawa by SSHRC, while, as you’ve said, the MScs applications are now evaluated internally by individual institutions.
I think accepting PhD programs and then later declining or deferring is fairly common (at least, I know of a few friends who have done this). However, I would not personally do this if it would lead a professor to believe that I want to work with them next year. It’s one thing to lead on a department – it’s not ideal, I know, but programs usually don’t expect complete attendance from everyone who accepts – but I think it’s much worse if you lead on a professor who may or may not make plans based on your acceptance. And this is not solely out of compassion – I think in that case you’re likely burning what might one day be an important bridge.
The good news is that generally if a professor is interested in taking you on, then you’re likely to be accepted by the PhD program, assuming you meet the admission requirements. So I think there is a high chance you’ll get in elsewhere.