After calling netif_rx_ni(skb), dereferencing skb is unsafe.
Especially, the can_frame cf which aliases skb memory is accessed
after the netif_rx_ni() in:
      stats->rx_bytes += cf->len;

Reordering the lines solves the issue.

*Remark for upstream*
drivers/net/can/dev.c has been moved to drivers/net/can/dev/dev.c in
below commit, please carry the patch forward.
Reference: 3e77f70e7345 ("can: dev: move driver related infrastructure
into separate subdir")

Fixes: 39549eef3587 ("can: CAN Network device driver and Netlink interface")
Signed-off-by: Vincent Mailhol <redacted>
---
 drivers/net/can/dev.c | 4 ++--
 1 file changed, 2 insertions(+), 2 deletions(-)

diff --git a/drivers/net/can/dev.c b/drivers/net/can/dev.c
index 3486704c8a95..8b1ae023cb21 100644
--- a/drivers/net/can/dev.c
+++ b/drivers/net/can/dev.c

@@ -592,11 +592,11 @@ static void can_restart(struct net_device *dev)
 
 	cf->can_id |= CAN_ERR_RESTARTED;
 
-	netif_rx_ni(skb);
-
 	stats->rx_packets++;
 	stats->rx_bytes += cf->len;
 
+	netif_rx_ni(skb);
+
 restart:
 	netdev_dbg(dev, "restarted\n");
 	priv->can_stats.restarts++;

-- 
2.26.2