Yes,... I would agree with jes_ON,... it depends on the country,... if you are residing in The USA,.. then I would believe that you need the transcripts.
Why do I say this ?
If you look at the following two kits,... ie one specifically for Buffalo and another for the rest of the world,... the Buffalo kit mentions transcripts, and the one for the rest of the world mentions notarized marksheets.
Buffalo Kit :
http://www.cic.gc.ca/english/pdf/kits/guides/E37048.pdf'Rest of The World' Kit : IMM EG7000 (01-2010)
Sorry, don't have the link for this kit for the Rest of The World. But go to The CIC site and look-up that document number,....
Other opinions are welcome,....