This is a preparation patch to convert the driver to make use of the
rx-offload helper. With rx-offload the received CAN frames are sorted
by their timestamp. Regular CAN RX'ed and TX'ed CAN frames are
timestamped by the hardware. Error events are not.
Introduce a new function at91_alloc_can_err_skb() the allocates an
error SKB and reads the current timestamp from the controller.