Unknown officer
 

I know this is a long shot, but I am hoping someone can identify this officer, there is no information on the picture.

Mike

WW1 era wearing the general list cap badge for officers. The interesting part are the strange shoulder straps which I can't identify.

CB

They look like IWL, with something else I cant make out, maybe a Scottish symbol.

Is he British or Canadian, the picture was found in Canada.

Also no lapel facings.

Mike

He is an officer of the Inland Water Transport section of the Royal Engineers. He appears to be a lieutenant with two rank bars below the I.W.T. on his epaulettes. As former seamen they were permitted to wear naval rank insignia. They came under the Royal Engineer Services department if I remember correctly.

Thank you so much for the info.

Mike