“In J.B. v. D.M., 2014 ONSC 7410 (CanLII), 2014 ONSC 7410 (Can LII), Horkins J. accepted that a Home Buyers Plan debt corresponded to a party’s RRSP asset which reflected that debt as a receivable. In this, she noted that her treatment was consistent with Antemia v. Divito, 2010 ONSC 578 (CanLII), 2010 ONSC 578 (Can LII) and Grassie v. Grassie, 2013 ONSC 1198 (CanLII). A more nuanced analysis would value the RRSP inclusive of the remaining payment obligation less that remaining payment obligation as a deduction and less a notional tax deduction for the gross value of the RRSP. That analysis was not done in this case and there was no evidence as to the appropriate notional tax rate to be applied.”