I can not help about value - a couple things - looks to me that front sight hood about to fall off - should be within the slots in that front sight ramp? Second, if that was a Canadian PCR (Pacific Coast Ranger) rifle, should have a "C" Broad Arrow stamp somewhere on receiver?? Both issues likely very much goes to value, to some? Or it could be someone's home made effort to copy what the PCR rifles looked like - I suspect the mods were practical and cheap to do, so no doubt were copied? To unknowing-for-sure me, I think that front sling band looks like PCR, and so does the use of a Lee Enfield No. 4 sling?? I really do not know what was used for rear sling swivel - was not a part of the original Winchester rifle. The rifle shown seems to have the one screw type rear swivel - like found on many Parker Hale sporters after WWII - not the two screw type like used on the No. 4's?
Despite what is written on Internet, I think was uncommon for WWII Canadian soldier to get to "keep" his service rifle - but might have been different for the PCR's? Was so many of those arms sold off very cheap in late 1940's and 1950's, so easy enough for an ex-serviceman to get another "just like" the one that he used in the war - I suspect that "just like" part often got lost in passing the story along??
Beyond cleaning with oils, I would really resist temptation to "refinish" it in any way - leave as is, but clean and lube it. It might sound counter-intuitive, but for some of us, we prefer old guns to look "old" - not as if we want 100 plus year old, and were used, to look new - some others may not see it that way. I happen to prefer "clean", "lubed" and "looks old" - neutralized rust splotches, scratches, dents and all. Has been multiple that I have seen offered for sale - originally made with relatively flat or dull oil finish - now with shiny varnish - that might appeal to some, but about stops any interest in it that I had.