A badge from a "Simple Simon" bench sander. (It seems exceedingly strange to name a power tool after a Mother Goose rhyme but, heck, it's Canadian.) They made a variety of stationary power tools sold through Canadian Tire in Canada and, oddly enough, through Government Surplus in the U.S. The best source of information is Vintage Machinery. Their heyday was in the 40's, but a Canadian government document still lists them still in business as late as 1952.