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Apparently in the Tin Lids book this combination of shell and liner may have used by the Canadian Civil Defence post-WWII. This fits in with the shell looking to be from the local Emergency Services...

The M1917A1 liner looks to be the winner. I was focusing on Canadian or British items when I should have been looking south of the border. The stamps being from the United States Army Ordnance Corps...

Hello,
I've been going through a collection of military headgear and identifying the shells and liners to the best of my ability. I've come across this liner that I can't identify in the slightest....