Tookstr: We meet again. The cats are right. You can't expect any mylar to hack below zero temperatures and then get nailed before warming up.(2 hrs) Before I came to N.S. here in Canada I lived in Ontario and did a lot of playing into Northern Ontario where it gets really frigid. I never left my kit in the vehicle. During those years I lived in an apartment with my family and rented an extra storage pen in the basement of the complex and used severe locks and extra link chain on the door. It paid off. I never blew a head and I've used Evans for decades as well as Remos from time to time.
Now I have a house down here with a drum room and still do a lot of gigging and sessions through the winter. I never leave my kit in the van or never store my playing kit in the garden work shed. I'll take the extra time to lug the brute down into the basement near the furnace and just stack them in the corner in their cases. I do however, wrap the drums head to head in thick terry towel. Basically to give them an extra layer of padding in the cases but it also seems to keep the frost out of the cases if they are out in the cold for more than an hour or so.
Bottom line? get some storage out of the cold where they are at least in an environment that goes no lower than 50 degrees farenheit, and don't buy older bargain Evans or Remo, buy new! Otherwise not only will the heads mess up but just think what's happening to the ply glue if your drums are wood. The only shells I've found that can take sub-zero are fibre-glass shells by the way.