A Canadian Machine Gun Battalion, of the Canadian Machine Gun Corps, was attached to each Canadian Infantry Division (which were similar in organisation to the British Infantry Division prior to the 1918 reorganisation.
The 3rd Bn, C.M.G.C. was attached to the 3rd Canadian Division.
It reorganisation in two parts, whilst holding the Mericourt-Avion line. No. 1 Company was embodied on 23 March, 1918, and No. 2 Company a day later on the 24th. It’s formation was from the following Machine Gun Companies.
| New Company | Formed from |
| No. 1 Company | 7th C.M.G. Coy |
| 8th C.M.G. Coy | |
| No. 2 Company | 9th C.M.G. Coy |
| 15th C.M.G. Coy |
A third Company, No. 3 Company, was added on April 12th. It was formed by withdrawing 50 infantrymen from each Infantry Battalion of the Division and supplementing with experienced members of the Battalion and sending for training at the Depot.
