On-Road Vehicle and Engine Emission Regulations

30 (1) A company that acquires another company or that results from a merger of companies is responsible for offsetting, in accordance with section 29 or 29.1, any emission deficits of the acquired company or merged companies.

(2) In the case of a company that ceases to manufacture, import or sell light-duty vehicles, light-duty trucks, medium-duty passenger vehicles, Class 2B vehicles or Class 3 vehicles, the company shall, no later than three calendar years after submitting its last end of model year report, offset all emission deficits that are outstanding at the time that it ceases those activities.