The first VR holds the CAN message Identifier (ie the COB ID) so is the same as the identifier that was wet up with CAN function 5. If you initialise the CAN buffer with a data size,then that is the number of subsequent VRs that will be populated.
For example this has size 8 so it will populate 8 VRS even if the transmitted CAN message has fewer than 8 bytes.
CAN(-1,5,1,110,8,0) 'receive buffer
IF CAN(-1,3,1)=TRUE THEN
CAN(-1,6,1,200) ' identifier (110) + 8 bytes
ENDIF
This one is set to 2 bytes so fills only 2 VRs but if the other end sends more than 2 bytes, the rest will be lost.
CAN(-1,5,2,120,2,0) 'receive buffer
IF CAN(-1,3,2)=TRUE THEN
CAN(-1,6,2,210) ' identifier (120) + 2 bytes
ENDIF