I think the Crab-eating frog, Rana cancrivora, is the winner for salt water tolerance. It can supposedly handle 80% of sea-waters salinity for days if it is acclimatized to it. Its tadpoles can manage water saltier than the sea. Here's the study (full pdf is even available): Osmotic Regulation in the Crab-Eating Frog (Rana Cancrivora)
Yup that is pretty impressive indeed. I'd say that would be the winner.
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