Question juridique clé
Whether denial of receipt of the collection notice is sufficient to defeat proof of valid service when the decision was sent by court delivery or registered mail.
Solution extraite
No. A mere denial of having received the collection notice does not suffice to invalidate proof of proper service.
Motifs extraits
Where a decision is served by court delivery or registered mail, the presumption of valid service is not rebutted by a bare assertion that the collection notice was not received.