Does a company that manufactures vehicles in Canada have product liability obligations under the Motor Vehicle Safety Act?

The Motor Vehicle Safety Act places safety obligations on companies which manufacture, sell or import vehicles in Canada. Section 2 of the Act states that "‘manufacture', in relation to a vehicle, includes any process of assembling or altering the vehicle prior to its sale to the first retail purchaser" [emphasis added]. This would appear to bring the defendant within the definition of a company that "manufactures" vehicles. While this may not be enough to pierce the corporate veil, it does suggest that assemblers of automobiles in Canada may be held to more stringent product liability obligations akin to that of manufacturers. Moreover, legislative safety standards may be relevant in determining the appropriate standard of care (See Canada v. Saskatchewan Wheat Pool, 1983 CanLII 21 (SCC), [1983] 1 SCR 205 at 227‑228). However, given my findings below, it is not necessary to resolve this issue.