Salt water
Yes, because the water resistance is not effected by the salt content of the water.
Salt water is very slightly corrosive in it's natural state, but it can become very corrosive as it dries and the salts attract and hold on to moisture that can keep it's corrosive properties active long after you take it out of the salt water.
If you expose your camera to salt water rinse it off very well with fresh water once you're finished.
If you can see the seals in places like the battery compartment, you might also occasionally give those seals a coating of silicone grease.
If the worst happens and you notice moisture inside the camera, remove the batteries IMMEDIATELY and try to remove the moisture any way you can, even with cotton swabs if necessary.
Pure water is not conductive but most tap water and certainly salt water is, and if salt water bridges electrically charged parts of your camera when the batteries are in the camera, it will remove metal from one side and deposit it on the other side, (electrolsis), and that will permanently ruin you camera.
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