77. The following sites are reclamation sites for the purposes of section 76:(1) sites where the materials sent are processed and transformed for reintroduction as a substitute for raw materials of the same nature into an industrial process to manufacture new products;
(2) sites where the materials sent are processed to be used as a substitute for raw materials of a different nature.
The following sites are not reclamation sites for the purposes of section 76:(1) sites where the materials sent are used to produce a fuel, heat or any other form of energy;
(2) sites where the materials sent are used as backfill for a landfill site or used for the landscaping of such a site;
(3) sites where the materials sent are subjected to biological processing, except those situated in the territories referred to in subparagraph 4 of the first paragraph and those situated in the territory referred to in the third paragraph of section 12.