Thank you for submitting your item for appraisal. This appears to be an early 20th century painting by an excellent canadian artist. Unfortunately the inscription or signature does not help to identify the artist. The name Tarlis is quite rare, same appplies to Jarlis or Jarus etc. The date on the back might refer to an exhibition number or date of birth of the artist. It is a well done painting by an artist who must have received professional training. I might have been a female artist who got married and changed her name. The estimate is based on auction results for similar paintings by lesser known artists.