Utility
The Toyota and the Scion tC can accommodate the same number of passengers.
Dimensions
The Toyota Matrix's tank is roughly the same size as the Scion tC's, though the Scion tC's is somewhat bigger.
The Toyota Matrix and the Scion tC compete for the same parking spaces.
Convenience
You'll most definitely take the Toyota Matrix for a fill-up almost as often as the Scion tC.
Cost
The destination charge is a standard charge for transporting the vehicle from its point of origin to the dealer. It costs almost the same to get the Scion tC to the dealership as the Matrix.
There really isn't much of a difference in gas mileage here, but if you must know, the Scion is a bit more economical than the Toyota.
In terms of MSRP, the Toyota Matrix costs substantially more than the Scion tC.
Handling
With their similar turning circles, the Toyota Matrix and the Scion most certainly handle roughly the same into and out of tight spots.
Drivetrain
The Scion tC's engine is considerably more sizeable than the Matrix's. Remember that more massive engines may use more gas than smaller ones.
The Scion packs quite a punch compared to the Toyota Matrix regarding torque, which is roughly equivalent to acceleration.
The Matrix could learn a lesson or two from the Scion when it comes to pickup.
Comfort
Taller drivers will significantly enjoy the extra head room in the Toyota's front cabin compared to the Scion tC.
The ampler interior dimensions of the Toyota make it substantially more spacious for your passengers than the Scion tC.
Warranty
The Scion and the Toyota Matrix have the same basic after-sale protection.