A year 2000 Subaru Forester. When you activate the emergency brake does it use the front brakes or the rear brakes ?

99% of all vehicles use the rear wheels. I think the only one that might have used the fronts were some old Saabs, but the Swedes were always weird.

Rear! REAR! REAR! REAR! 

It uses the rear wheels.

The PARKING brake is always on the REAR wheels.

Rear brakes are for the emergency brake. If it was the front brakes you wouldn't be able to steer when using the e-brake and the brake cables would snap from flexing when turning a corner.

I'm not aware of any commercially produced road vehicle that doesn't apply the parking brake to the rear wheels 

uses the rear brakes

Just try it and find out.........

Rear only ........................................