97. Except where otherwise provided, any notice required by sections 88 to 96 or the regulations to be served may be served personally or by registered mail addressed to the person to whom notice is to be given at the persons latest known address and, where notice is served by registered mail, the service shall be deemed to have been made on the fifth day after the day of mailing unless the person to whom notice is given establishes that the person did not, acting in good faith, through absence, accident, illness or other cause beyond the persons control receive the notice until a later date. R.S.O. 1990, c. H.8, s. 97.