A: A Resilient File System (ReFS) volume can't be mounted directly on Windows 8. If you tried, you'd see the error below displayed.

refsonWindows8sml
Resilient File System On Windows 8

If the ReFS volume is mounted on a Windows Server 2012 server and shared, then SMB clients would be able to access content on the file share that's hosted on ReFS, as the clients wouldn't be directly talking to ReFS.