a 97 makes it a 960 or v90...same car i think and you're in canada so emissions i have no idea.

that said if your exhaust system has 2 o2 sensors.... for that era, rule of thumb is pre cat sensor helps the ecu with data to set fuel trim and is important. post cat sensor essentially but not entirely measures particulates to give ecu data to determine if it meets emission standards so it can call home to mama when requested.

you know your local testing requirements for your age vehicle visa vie the state and its regulations.

hope this helps.