Person A is an RCAF member and has a tailgating spot. He gets 2 TG tags. He gives his extra TG tag to Person B, who is not an RCAF member.
Last year person B could either park in the tailgating spot (before noon) or in lot D with the TG tag.
This year, person B can still use the TG tag to park in the spot (again, before noon) but if he arrives after noon, he'll be behind the Hilton.
Not really an issue for person A because he has both a TG and an RCAF tag.