TOYOTA 2011 Matrix - Manual (Page 413)

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5-1. Essential information
Towing with a sling-type truck
Do not tow with a sling-type truck
to prevent body damage.
Towing with a wheel-lift type truck
From the front (2WD models)
Release the parking brake.
From the front (AWD models)
Use a towing dolly under the rear
wheels.