“STAND INSTRUMENT / C NO. 47 MK. I CGB. 99 GA. / C.A.L. CANADA” Canadian Arsenals Limited was set up in 1946 to replace Small Arms Limited, also at Long Branch, Toronto, Ontario, Canada. This stand is not dated but would almost certainly be 1946. There is no issue mark. Note that the maker is C.A.L. not R.E.L.