4. (1) The following classes are prescribed for the purposes of section 103 of the Act: 1. Persons who have incurred loss or damage as a direct result of the spill of the pollutant that causes or is likely to cause adverse effects. 2. Persons who have incurred loss or damage as a direct result of, i. prevention, elimination and amelioration of adverse effects and restoration by a municipality, a regional municipality or a person or a member of a class of persons designated for the purposes of subsection 100 (1) of the Act, ii. an owner of the pollutant or a person having control of the pollutant carrying out or attempting to carry out their duty to do everything practicable to prevent, eliminate and ameliorate adverse effects and restore the natural environment, iii. a person carrying out or attempting to carry out an order of the Minister with respect to, A. the prevention, elimination and amelioration of adverse effects and the restoration of the natural environment, or B. the use or disposal of the pollutant, or any matter, thing, plant or animal or any part of the natural environment affected or that reasonably may be expected to be affected by the pollutant, iv. a person carrying out or attempting to carry out a direction by the Director with respect to the use or disposal of the pollutant or any matter, thing, plant or animal or any part of the natural environment affected or that reasonably may be expected to be affected by the pollutant, or v. an employee or agent of the Ministry carrying out or attempting to carry out a direction by the Minister with respect to the prevention, elimination and amelioration of adverse effects and restoration of the natural environment. 3. Persons who have incurred loss or damage as a direct result of the neglect or default of, i. a person having control of the pollutant or a person who spills or causes or permits the spill, in carrying out their duty to give notice under section 92 of the Act, ii. an owner of the pollutant or a person having control of the pollutant, in carrying out their duty to do everything practicable to prevent, eliminate and ameliorate adverse effects and to restore the natural environment, iii. a person carrying out an order of the Minister with respect to, A. the prevention, elimination and amelioration of adverse effects and the restoration of the natural environment, or B. the use or disposal of the pollutant or any matter, thing, plant or animal or any part of the natural environment affected or that reasonably may be expected to be affected by the pollutant, iv. a person carrying out a direction by the Director with respect to the use or disposal of the pollutant or any matter, thing, plant or animal or any part of the natural environment affected or that reasonably may be expected to be affected by the pollutant, or v. an employee or agent of the Ministry carrying out a direction by the Minister with respect to the prevention, elimination and amelioration of adverse effects and restoration of the natural environment. 4. Owners of the pollutant who, at any time after the spill, are liable to pay compensation under Part X of the Act. 5. Persons having control of the pollutant who, at any time after the spill, are liable to pay compensation under Part X of the Act.  R.R.O. 1990, Reg. 360, s. 4 (1). (2) The classes prescribed by subsection (1) do not include, (a) Her Majesty in right of Canada or of any province or any other government; (b) an agency, board or commission of Her Majesty in right of Canada or of any province or of any other government; (c) a corporation owned or controlled directly or indirectly by Her Majesty in right of Canada or of any province or by any other government; (d) a person entitled to a benefit under the Workers’ Compensation Act to the extent that the benefit is in respect of personal injury suffered as a direct result of a circumstance mentioned in clause 103 (1) (a) of the Environmental Protection Act; (e) a person who does not ordinarily reside in Ontario, unless the person ordinarily resides in a jurisdiction where the law in effect on the day that the spill occurs provides to persons who reside in Ontario recourse of a substantially similar character to that provided by Part X of the Act and the regulations relating to Part X; or (f) an insurer within the meaning of the Insurance Act whose claim is in respect of a contract of insurance within the meaning of that Act.  R.R.O. 1990, Reg. 360, s. 4 (2).