7. (1) For the purposes of subsection 3 (6) of the Act, a mine shall be considered to be a new mine that has come into existence after the 20th day of May, 1987, (a) where, (i) no operator of the mine was entitled to receive proceeds from the output of the mine before the 21st day of May, 1987, and (ii) the mine is separate and distinct geologically and has had no common workings with any other mine that has been operated at any time during the five calendar years ending before the calendar year in which an operator first becomes entitled to receive proceeds from the output of the mine; (b) where the mine was inactive on the 20th day of May, 1987 and subsequently resumes production in reasonable commercial quantities; or (c) where the mine resumes production in reasonable commercial quantities after having been closed down after the 20th day of May, 1987 for a continuous period of at least sixty months.  R.R.O. 1990, Reg. 769, s. 7 (1). (1.1) For the purposes of section 3.1 of the Act, for taxation years of operators ending after April 30, 1991, a mine shall be considered to be a new mine that has come into existence after May 20, 1987, (a) where, (i) no operator of the mine was entitled to receive proceeds from the output of the mine before May 21, 1987, and (ii) the mine is separate and distinct geologically and has had no common workings with any other mine that has been operated at any time during the five calendar years ending before the calendar year in which an operator first becomes entitled to receive proceeds from the output of the mine; (b) where the mine was inactive on May 20, 1987 and subsequently resumes production in reasonable commercial quantities; or (c) where the mine resumes production in reasonable commercial quantities after having been closed down after May 20, 1987 for a continuous period of at least 60 months.  O. Reg. 817/94, s. 1. (2) For the purposes of subsection 3 (6) of the Act, a major expansion of an existing mine shall be considered to occur after the 20th day of May, 1987 where, (a) as a result of an investment in an existing mine, the daily rate of production of mineral substances from the mine exceeds by at least 30 per cent the average daily rate of production of the mine during each of the five calendar years ending immediately before the calendar year in which the first outlay was made to expand the mine; and (b) the first day that the rate of production of mineral substances from the expanded mine reaches the level of production described in clause (a) is after the 20th day of May, 1987.  R.R.O. 1990, Reg. 769, s. 7 (2). (2.1) For the purposes of section 3.1 of the Act, for taxation years of operators ending after April 30, 1991, a major expansion of an existing mine shall be considered to occur after May 20, 1987 where, (a) as a result of an investment in an existing mine, the daily rate of production of mineral substances from the mine exceeds by at least 30 per cent the average daily rate of production of the mine during each of the five calendar years ending immediately before the calendar year in which the first outlay was made to expand the mine; and (b) the first day that the rate of production of mineral substances from the expanded mine reaches the level of production described in clause (a) is after May 20, 1987.  O. Reg. 817/94, s. 1. (3) For taxation years of operators ending after April 30, 1991, the prescribed time at which an operator is required under subsection 3.1 (1) of the Act to file the prescribed form is on or before the day on which the operator is required to deliver a return under section 7 of the Act for the first taxation year in which the operator elects under section 3.1 to exclude an amount from profit in respect of the mine.  O. Reg. 817/94, s. 1.