If you're making a trad kilt:
40 waist should be split 21" in the apron and 19" in the pleats.
45 hips (and you should _definitely_ use the standing measurement!) should be split 22" in the apron and 23" in the hips (should look roughly half and half in a trad kilt, but, since people's butts stick out in the back, half and half is really a bit more in the pleats than in the apron).
The apron will have a slight flare (1/2" between the waist and hips) and continuing down to the bottom of the kilt about 3/4" more.
The rest of the shaping will be in the pleats. Simply divide 23" by the number of pleats to get the size at the hips (e.g., 23 pleats would have pleats 1" across at the hips). Do the same for the waist. 19/23 = about 13/16" for each pleat at the waist. If you make each pleat those sizes at the hips and waist, and you taper the apron, the kilt will fit and will snug into the small of your back.
Just be sure that, when you stitch the pleats, you do not taper the pleats all the way to the top of the kilt. Taper to the waist line (2" below the top of the kilt), and then stitch the pleat _straight_ to the top. If anything, the kilt should flare a little above the waist (buckle) line.
Uhhhh - just went back to read the original post and realized that I'd missed the canvas duck part. You're obviously not making a trad kilt. So sorry!
Barb
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