It is a high quality collar with 4 bend over tabs on the reverse and the the maker "Dingwall, Winnipeg".
It is approx. 1 and 1/4 inches high by 1 and 1/8 inches across.
This is a rare, unlisted badge from the family of "Acting Regimental Sergeant Major Albert C. Finley".
He served with the "179th Battalion / Cameron Highlanders of Canada" in WW1 and with the "79th Cameron Highlanders of Canada & Winnipeg Rifles" prior to WW1.
Illustrated and described in A SOURCE OF PRIDE, BADGES OF THE CEF 1914-1919, by JH Harper. I quote:
"On 15 June 1915 the 79th Cameron Highlanders of Canada Overseas Drafting Detachment was formed to provide reinforcements to the 43rd Battalion. Four drafts were sent overseas during the last half of 1915. They used the glengarry badge of the parent militia regiment, but had a distinctive collar badge (fig. 12)". This collar is a match to the one illustrated by Harper.