TOYOTA 2012 Matrix - Manual (Page 389)

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5-1. Essential information
CAUTION
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Caution while towing
●
Use extreme caution when towing the vehicle.
Avoid sudden starts or erratic driving maneuvers which place excessive
stress on the emergency towing eyelet and the cables or chains. Always
be cautious of the surroundings and other vehicles while towing.
●
If the engine is not running, the power assist for the brakes and steering
will not function, making steering and braking more difficult.