This cabinet card photograph features a Salvation Army officer and a middle aged woman. It is not clear whether she is a Salvation Army worker because unlike the gentleman, she is not wearing an insignia of the organization. The gentleman has a “S” badge on each shoulder and a “Salvation Army” band on his hat. The woman is holding what appears to be a worn prayer book. This photograph was taken at the J. H. Lemaitre & Company studio in Toronto, Canada. The cabinet card gallery has an extensive collection of photographs of uniformed Salvation Army workers. Click on the category “Salvation Army” to view the collection.
SALVATION ARMY OFFICER AND A PRAYER BOOK HOLDING WOMAN IN TORONTO, CANADA
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THE CABINET CARD GALLERY 
The man has a rather grand uniform, but I doubt he was an officer. It looks to me more like he was a member of a band. Sometimes their uniforms were rather grand with piping and so forth. The hat has a modern look to it compared to the dress the woman is wearing.