I didn't recommend the 2.5i because it has a CVT. Granted, I've never driven a car in my life, but I have been in one and the sound from it is as annoying as the engine sounds from GT5.
CVT's work great for the average person, it's just that anyone interested in sporty driving can't stand them. My beef with them is that they are just so awkward feeling for me.
And never actually driven a car must make it a little hard to actually suggest something, no? Having quite a bit of free time myself, I do drive quite a few cars from dealerships so I can at least throw my comments in based on personal experience. Granted this doesn't necessarily make a car good or bad, but first hand impressions often offer a better insight into the car.
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To be honest the Ford Fusion and the Mazda 6 share a platform through the AutoAlliance International joint venture, so in a roundabout way you are getting something kind of Japanese with a Fusion if you want to look at it like that. A badge on a car means nothing now days with all the partnerships.
And it looks like based on your past experiences you need to stay away from the crap GM used to produce, and I think that's actually pretty fair. Their newer stuff is much better although the Cruze is significantly outclassed by its American rival, the Focus. GM will have better models coming in the next few years though.
If you are looking to stay away from American cars though might I suggest the new Kia Optima, you can get a fully loaded SX model for about $35k CND. The Hyundai Sonata is another sound choice, in the 2.0T Limited trim you are looking at about $34k CND and that's pretty much fully loaded as well. They even offer a hybrid model as well if that's your mom's thing. Both of these cars will come with at 100,000km/5year warranty as well, I believe.
If your mom wants to move up into something a bit nicer, there is the Acura TSX. In the tech trim with the 2.4L I4 you are looking at a rather nice vehicle for $37k CND. You will get Honda's reliability with Acura's luxury.
Even the Infiniti G Sedan with the touring package will run you just under $40k CND with factory rebates, and that is a well equipped car that is both sporty and comfortable. Same goes for the Lexus IS250 with RWD and the sport package.
Personally, I'd go with a Fusion, it's a good balance of performance, style, comfort, fuel economy and affordability. Just because one has $40k to spend on a car, doesn't mean they need to spend that to get what they are looking for.
And with the BMW 3-series, $40k CND doesn't buy you a whole lot. You can get a 328i with a few options and that's it. I guess you could look at the X1 but why in god's name would you want, what is essentially a MINI Countryman, with a BMW badge? You would probably get more car for your money with the Legacy over a 328i, although that's just looking quickly at the features.
Also, as far as I remember the Legacy is built in the US.
Yup, built in Lafayette, Indiana.
, but also because these cars fill her criteria: 
)
. Then again, it's mom's car 
