1: As part of their separation agreement Marty was ordered by the court to pay Ellen $56,000 of the $135,000 in his RRSP. Neither Marty nor Ellen has any unused RRSP contribution room. What are the tax consequences of this direct transfer from Marty's RRSP to Ellen's RRSP?

2: Steve and Tom are friends (not partners) who own a cottage together. Tom died without a will. What happens to the ownership of the house if they own it as tenants in common?