In regards to lost kit, as a cadet for the most part you can not be billed to replace kit, however on your CF51, there is a section that states that YOUR Parent/Guardian/Ward (or whoever claimed to be 18 and signed) is financially responsible for lost kit. DND can bill your parents for lost stuff. It doesn't happen often, but don't make a habit of it. Eventually things have a way of catching up to you.
By the way, the new parkas cost in excess of $250, DND may want to recover that if it went missing through neglect. Berets are next to skin items and don't get reissued (Hygiene purposes). They end up being sold to surplus stores where hundreds of people with varying degrees of hygienic abilities try them on.
I would suggest though purchasing a "Belgian" style. Most kitshops sell them for a bout 20 bones, and they look a lot more professional than the current "Elephant slipper" that Logisitik Unicorp provides. ;D