Why a 12V heater? If its for efficiency, its probably not the best idea to be honest. Running a 100W (which isn't a ton of heat) heater will cost you about 300W of engine power which is almost a half of a horsepower.
To answer your question though, the best idea is to use a relay to activate the heater, because it probably pulls a good amount of current. You need to find out how much power it pulls and find a relay that will handle that amount of current. You'll also want to add a fuse to it for safety and you'll need to know how big of a fuse to use.
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