Khaki Flannel Shirt without a collar. There is an unnumbered collar has been stitched loosely on a pre 2008. Tag on inside reads: "GIBBERD & SON / 519 BURRARD STREET / VANCOUVER, B.C. & AT VICTORIA / MEASURES RECORDED / F.T." There is also an old accession tag "C972 .16.15" ironed/sewn on. At the beginning of the Second World War the primary shirt worn by Canadian other ranks was collarless and made of either flannel or cotton. Light cotton shirts with collars were also on issue, for summer wear with Canadian Pattern Khaki Drill uniforms. A wide variety of issued shirts, with or without collars were availible by 1945, primarily of Canadian or British origin, although a large quantity of American wool shirts were on issue to Canadians in North-West Europe. Until 1944, Canadian other ranks were not permitted to wear a collared shirt with a tie with battledress, although black neckties had been worn with service dress since 1942. In late 1944 other ranks were issued black cotton neckties for wear off duty with battledress.