Toyota Matrix 2009 Owner's Manual page 373

5-1. Essential information
Emergency towing procedure
n
STEP 1 Release the parking brake.
STEP 2 Shift the shift lever to N.
STEP 3 Turn the engine switch to the "ACC" (engine off) or "ON" (engine
running) position.
CAUTION
Caution while towing
n
Use extreme caution when towing the vehicle.
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Avoid sudden starts or erratic driving maneuvers which place excessive
stress on the emergency towing eyelets and the cables or chains.
If the engine is not running, the power assist for the brakes and steering
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will not function, making steering and braking more difficult.
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