All Canadian produced liners for the Mk II were manufactured by the Viceroy Manufacturing Company of Toronto Ontario (VMC) and were constructed with oilcloth for the head liner ,fiber for the liner bands and suspension,and a cloth inner padded ring for comfort ,with the exception of the buffers which were manufactured from rubber .
The first contracts were awarded in January of 1940 all Canadian war time produced liners should bare the manufacturers logo ( VMC ) followed by the designation stamp which will either be a Mk I or Mk II, size and the date embossed in the liner band it is not uncommon to find a white C-/l\ ink stamp on the interior stamped on the liner band and in some cases the inspectors ink mark can be seen as well stamped under the C-/l\ as well. The manufacturers mark and date codes on later war produced liners can at times also be found as well on the reverse sides of the liner bands and will not be evident till the liner is removed from the helmet for further inspection.
In July, 1941 a minor change was instituted in the Mk II linings produced by VMC they were fitted with steel wire clips to retain the rubber buffers in place on the lining band which would make for easier servicing and replacement a further modification was introduced in late 1942 or early 1943; when the position of the buffers and placement of the vertical bands was altered to allow a deeper more comfortable fit. The linings with the buffer retention spring were designated the Lining Mk.II those without springs were retroactively designated the Lining Mk I.
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