At the onset of WW II Canada was wholly unprepared for war and there were elements of the 1'st and 2'nd Division sent overseas early on in the winter of 1939 and the spring of 1940 to England equip't with WW I era Mk I helmets of which Canada still had 25,000 tucked away in National Defense Depots Canada did purchase a 140,000 new British made Mk II's early on in the war but this would come no were close to meeting her war needs to the troops heading overseas.
Contracts were awarded in January of 1940 and approved by the privy council in May of the same year the Canadian Motorlamp Company ( C.L./C.)was awarded the first initial contract for 25,000 helmet bodies and with in this order a number of spare components were to be produced as well ie..helmet chinstrap retaining lugs,Rivets and liner retention nuts and bolts for the purpose of retrofitting existing Mk I's .
Viceroy Manufacturing won the Bid for the liners while Backstay standards was awarded the bid to produce the chinstraps with in these contracts as well were allocations to produce spare components some of which were destined for retrofitting existing Mk I helmets.
I recently purchased this Retrofitted Mk I from the Guild as I thought it an important early variation and worthy of having in ones collection and have never seen another example come up for sale in the marketplace please pardon the images as they are rather dark and I will post better ones up upon it's arrival in the post.
The Collector's Guild