On-Road Vehicle and Engine Emission Regulations

30 (1) A company that acquires another company or that results from the merger of companies is responsible for offsetting, in accordance with section 29, any outstanding NO_x 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 and medium-duty passenger vehicles, the company shall, no later than three calendar years after submitting its last end of model year report, offset all NOx emission deficits that are outstanding at the time that it ceases those activities.