After considering and then some searching, I take back my original answer.
Once you have parameters defined for the SQL Command, they are visible/available as parameters from outside the report. When you set up the links from the calling report to the subreport, the subreoprt parameters will be visible and available and you can link fields from the main report to those parameters.
A recent post in someone's blog covers the same activity with subreports driven from SQL Commands
Using SQL Commands and Parameters
I hope this helps and I hope that my original answer did not negatively affect your progress on your report.
Original answer
You cannot pass parameters to a stored procedure from report objects. The stored procedure will respond to CR Designer when you first reference the SP when you define the report. CR creates links to stored procedure parameters from the data source interface only, not from the report.
You will see an entry in the Parameters objects, but it will be read-only -- you can place it in the display section, but you cannot set it from report formulas, passed values, etc. Using formulas to process data before calling the stored procedure will not work, nor will trying to pass data through subreport links from the main report.
Using other design tools, you can have code that controls the data source interface, and processes data that is passed in parameters, but in CR Designer, you are pretty much left with the bare minimum options. You can right-click on the parameter and do things like set default values, set prompting text, set a pattern / mask for the format, but that's about it.