diff --git a/dvc/ignore.py b/dvc/ignore.py
index fbfcff3ac7..64f79068cb 100644
--- a/dvc/ignore.py
+++ b/dvc/ignore.py
@@ -3,9 +3,11 @@
 import logging
 import os
 
+from funcy import cached_property
 from pathspec import PathSpec
 from pathspec.patterns import GitWildMatchPattern
 
+from dvc.scm.tree import BaseTree
 from dvc.utils import relpath
 
 logger = logging.getLogger(__name__)
@@ -72,13 +74,12 @@ def __eq__(self, other):
 
 
 class DvcIgnoreFilter(object):
-    def __init__(self, root_dir, tree):
+    def __init__(self, tree):
         self.tree = tree
         self.ignores = {DvcIgnoreDirs([".git", ".hg", ".dvc"])}
-        self._update(root_dir)
-        for root, dirs, _ in self.tree.walk(root_dir, dvcignore=self):
-            for d in dirs:
-                self._update(os.path.join(root, d))
+        for root, dirs, files in self.tree.walk(self.tree.tree_root):
+            self._update(root)
+            dirs[:], files[:] = self(root, dirs, files)
 
     def _update(self, dirname):
         ignore_file_path = os.path.join(dirname, DvcIgnore.DVCIGNORE_FILE)
@@ -90,3 +91,39 @@ def __call__(self, root, dirs, files):
             dirs, files = ignore(root, dirs, files)
 
         return dirs, files
+
+
+class CleanTree(BaseTree):
+    def __init__(self, tree):
+        self.tree = tree
+
+    @cached_property
+    def dvcignore(self):
+        return DvcIgnoreFilter(self.tree)
+
+    @property
+    def tree_root(self):
+        return self.tree.tree_root
+
+    def open(self, path, mode="r", encoding="utf-8"):
+        return self.tree.open(path, mode, encoding)
+
+    def exists(self, path):
+        return self.tree.exists(path)
+
+    def isdir(self, path):
+        return self.tree.isdir(path)
+
+    def isfile(self, path):
+        return self.tree.isfile(path)
+
+    def walk(self, top, topdown=True):
+        for root, dirs, files in self.tree.walk(top, topdown):
+            dirs[:], files[:] = self.dvcignore(root, dirs, files)
+
+            yield root, dirs, files
+
+    def walk_files(self, top):
+        for root, _, files in self.walk(top):
+            for file in files:
+                yield os.path.join(root, file)
diff --git a/dvc/remote/local.py b/dvc/remote/local.py
index 9c68e3a808..56a1381140 100644
--- a/dvc/remote/local.py
+++ b/dvc/remote/local.py
@@ -13,6 +13,7 @@
 from dvc.exceptions import DownloadError
 from dvc.exceptions import DvcException
 from dvc.exceptions import UploadError
+from dvc.ignore import CleanTree
 from dvc.path_info import PathInfo
 from dvc.progress import Tqdm
 from dvc.remote.base import RemoteBASE
@@ -21,6 +22,7 @@
 from dvc.remote.base import STATUS_MISSING
 from dvc.remote.base import STATUS_NEW
 from dvc.scheme import Schemes
+from dvc.scm.tree import WorkingTree
 from dvc.system import System
 from dvc.utils import copyfile
 from dvc.utils import file_md5
@@ -83,7 +85,7 @@ def supported(cls, config):
 
     def list_cache_paths(self):
         assert self.path_info is not None
-        return walk_files(self.path_info, None)
+        return walk_files(self.path_info)
 
     def get(self, md5):
         if not md5:
@@ -138,7 +140,11 @@ def getsize(path_info):
         return os.path.getsize(fspath_py35(path_info))
 
     def walk_files(self, path_info):
-        for fname in walk_files(path_info, self.repo.dvcignore):
+        assert isinstance(self.repo.tree, CleanTree) and isinstance(
+            self.repo.tree.tree, WorkingTree
+        )
+
+        for fname in self.repo.tree.walk_files(path_info):
             yield PathInfo(fname)
 
     def get_file_checksum(self, path_info):
@@ -427,7 +433,9 @@ def _unprotect_file(path):
         os.chmod(path, os.stat(path).st_mode | stat.S_IWRITE)
 
     def _unprotect_dir(self, path):
-        for fname in walk_files(path, self.repo.dvcignore):
+        assert isinstance(self.repo.tree, CleanTree)
+
+        for fname in self.repo.tree.walk_files(path):
             RemoteLOCAL._unprotect_file(fname)
 
     def unprotect(self, path_info):
diff --git a/dvc/repo/__init__.py b/dvc/repo/__init__.py
index 3df374160c..62efa14e77 100644
--- a/dvc/repo/__init__.py
+++ b/dvc/repo/__init__.py
@@ -5,6 +5,8 @@
 from contextlib import contextmanager
 from functools import wraps
 from itertools import chain
+
+from dvc.ignore import CleanTree
 from dvc.utils.compat import FileNotFoundError, fspath_py35, open as _open
 
 from funcy import cached_property
@@ -15,7 +17,6 @@
     NotDvcRepoError,
     OutputNotFoundError,
 )
-from dvc.ignore import DvcIgnoreFilter
 from dvc.path_info import PathInfo
 from dvc.remote.base import RemoteActionNotImplemented
 from dvc.utils import relpath
@@ -84,7 +85,7 @@ def __init__(self, root_dir=None):
 
         self.scm = SCM(self.root_dir)
 
-        self.tree = WorkingTree(self.root_dir)
+        self.tree = CleanTree(WorkingTree(self.root_dir))
 
         self.tmp_dir = os.path.join(self.dvc_dir, "tmp")
         makedirs(self.tmp_dir, exist_ok=True)
@@ -391,9 +392,7 @@ def stages(self):
         stages = []
         outs = []
 
-        for root, dirs, files in self.tree.walk(
-            self.root_dir, dvcignore=self.dvcignore
-        ):
+        for root, dirs, files in self.tree.walk(self.root_dir):
             for fname in files:
                 path = os.path.join(root, fname)
                 if not Stage.is_valid_filename(path):
@@ -487,10 +486,6 @@ def _open_cached(self, out, remote=None, mode="r", encoding=None):
 
             return _open(cache_file, mode=mode, encoding=encoding)
 
-    @cached_property
-    def dvcignore(self):
-        return DvcIgnoreFilter(self.root_dir, self.tree)
-
     def close(self):
         self.scm.close()
 
diff --git a/dvc/repo/add.py b/dvc/repo/add.py
index 8fe180d41a..a94f0ef1a3 100644
--- a/dvc/repo/add.py
+++ b/dvc/repo/add.py
@@ -12,7 +12,6 @@
 from dvc.repo.scm_context import scm_context
 from dvc.stage import Stage
 from dvc.utils import LARGE_DIR_SIZE
-from dvc.utils import walk_files
 
 logger = logging.getLogger(__name__)
 
@@ -68,7 +67,7 @@ def _find_all_targets(repo, target, recursive):
     if os.path.isdir(target) and recursive:
         return [
             fname
-            for fname in walk_files(target, repo.dvcignore)
+            for fname in repo.tree.walk_files(target)
             if not repo.is_dvc_internal(fname)
             if not Stage.is_stage_file(fname)
             if not repo.scm.belongs_to_scm(fname)
diff --git a/dvc/repo/brancher.py b/dvc/repo/brancher.py
index acca98c2c2..7213cb37a6 100644
--- a/dvc/repo/brancher.py
+++ b/dvc/repo/brancher.py
@@ -1,5 +1,6 @@
 from funcy import group_by
 
+from dvc.ignore import CleanTree
 from dvc.scm.tree import WorkingTree
 
 
@@ -34,7 +35,7 @@ def brancher(  # noqa: E302
 
     scm = self.scm
 
-    self.tree = WorkingTree(self.root_dir)
+    self.tree = CleanTree(WorkingTree(self.root_dir))
     yield "working tree"
 
     if all_commits:
@@ -58,7 +59,7 @@ def brancher(  # noqa: E302
     # code which might expect the tree on which exception was raised to
     # stay in place. This behavior is a subject to change.
     for sha, names in group_by(scm.resolve_rev, revs).items():
-        self.tree = scm.get_tree(sha)
+        self.tree = CleanTree(scm.get_tree(sha))
         yield ", ".join(names)
 
     self.tree = saved_tree
diff --git a/dvc/repo/diff.py b/dvc/repo/diff.py
index 6b681bedca..b9c35f2a8a 100644
--- a/dvc/repo/diff.py
+++ b/dvc/repo/diff.py
@@ -4,6 +4,7 @@
 from errno import ENOENT
 
 import dvc.logger as logger
+from dvc.ignore import CleanTree
 from . import locked
 from dvc.scm.base import FileNotInCommitError
 from dvc.scm.git import DIFF_A_REF
@@ -137,9 +138,9 @@ def _is_dir(path, a_outs, b_outs):
 
 
 def _get_diff_outs(self, diff_dct):
-    self.tree = diff_dct[DIFF_A_TREE]
+    self.tree = CleanTree(diff_dct[DIFF_A_TREE])
     a_outs = {str(out): out for st in self.stages for out in st.outs}
-    self.tree = diff_dct[DIFF_B_TREE]
+    self.tree = CleanTree(diff_dct[DIFF_B_TREE])
     b_outs = {str(out): out for st in self.stages for out in st.outs}
     outs_paths = set(a_outs.keys())
     outs_paths.update(b_outs.keys())
diff --git a/dvc/scm/git/tree.py b/dvc/scm/git/tree.py
index 0601c322df..d775a5433d 100644
--- a/dvc/scm/git/tree.py
+++ b/dvc/scm/git/tree.py
@@ -136,7 +136,7 @@ def _walk(self, tree, topdown=True):
         if not topdown:
             yield os.path.normpath(tree.abspath), dirs, nondirs
 
-    def walk(self, top, topdown=True, dvcignore=None):
+    def walk(self, top, topdown=True):
         """Directory tree generator.
 
         See `os.walk` for the docs. Differences:
diff --git a/dvc/scm/tree.py b/dvc/scm/tree.py
index 0931a59d0a..5e28beae96 100644
--- a/dvc/scm/tree.py
+++ b/dvc/scm/tree.py
@@ -1,7 +1,6 @@
 import os
 
-from dvc.utils import dvc_walk
-from dvc.utils.compat import open
+from dvc.utils.compat import open, fspath
 
 
 class BaseTree(object):
@@ -23,7 +22,7 @@ def isdir(self, path):
     def isfile(self, path):
         """Test whether a path is a regular file"""
 
-    def walk(self, top, topdown=True, dvcignore=None):
+    def walk(self, top, topdown=True):
         """Directory tree generator.
 
         See `os.walk` for the docs. Differences:
@@ -58,7 +57,7 @@ def isfile(self, path):
         """Test whether a path is a regular file"""
         return os.path.isfile(path)
 
-    def walk(self, top, topdown=True, dvcignore=None):
+    def walk(self, top, topdown=True):
         """Directory tree generator.
 
         See `os.walk` for the docs. Differences:
@@ -66,12 +65,12 @@ def walk(self, top, topdown=True, dvcignore=None):
         - it could raise exceptions, there is no onerror argument
         """
 
-        assert dvcignore
+        top = fspath(top)
 
         def onerror(e):
             raise e
 
-        for root, dirs, files in dvc_walk(
-            os.path.abspath(top), dvcignore, topdown=topdown, onerror=onerror
+        for root, dirs, files in os.walk(
+            top, topdown=topdown, onerror=onerror
         ):
             yield os.path.normpath(root), dirs, files
diff --git a/dvc/state.py b/dvc/state.py
index 9803e40c24..5f10654d11 100644
--- a/dvc/state.py
+++ b/dvc/state.py
@@ -378,7 +378,7 @@ def save(self, path_info, checksum):
         assert os.path.exists(fspath_py35(path_info))
 
         actual_mtime, actual_size = get_mtime_and_size(
-            path_info, self.repo.dvcignore
+            path_info, self.repo.tree
         )
         actual_inode = get_inode(path_info)
 
@@ -410,9 +410,7 @@ def get(self, path_info):
         if not os.path.exists(path):
             return None
 
-        actual_mtime, actual_size = get_mtime_and_size(
-            path, self.repo.dvcignore
-        )
+        actual_mtime, actual_size = get_mtime_and_size(path, self.repo.tree)
         actual_inode = get_inode(path)
 
         existing_record = self.get_state_record_for_inode(actual_inode)
@@ -439,7 +437,7 @@ def save_link(self, path_info):
         if not os.path.exists(path):
             return
 
-        mtime, _ = get_mtime_and_size(path, self.repo.dvcignore)
+        mtime, _ = get_mtime_and_size(path, self.repo.tree)
         inode = get_inode(path)
         relative_path = relpath(path, self.root_dir)
 
@@ -469,7 +467,7 @@ def remove_unused_links(self, used):
                 continue
 
             actual_inode = get_inode(path)
-            actual_mtime, _ = get_mtime_and_size(path, self.repo.dvcignore)
+            actual_mtime, _ = get_mtime_and_size(path, self.repo.tree)
 
             if inode == actual_inode and mtime == actual_mtime:
                 logger.debug("Removing '{}' as unused link.".format(path))
diff --git a/dvc/utils/__init__.py b/dvc/utils/__init__.py
index 92fd34a8a9..b8db58e1a2 100644
--- a/dvc/utils/__init__.py
+++ b/dvc/utils/__init__.py
@@ -288,25 +288,8 @@ def to_yaml_string(data):
     return stream.getvalue()
 
 
-def dvc_walk(top, dvcignore, topdown=True, onerror=None, followlinks=False):
-    """
-    Proxy for `os.walk` directory tree generator.
-    Utilizes DvcIgnoreFilter functionality.
-    """
-    top = fspath_py35(top)
-
-    for root, dirs, files in os.walk(
-        top, topdown=topdown, onerror=onerror, followlinks=followlinks
-    ):
-
-        if dvcignore:
-            dirs[:], files[:] = dvcignore(root, dirs, files)
-
-        yield root, dirs, files
-
-
-def walk_files(directory, dvcignore):
-    for root, _, files in dvc_walk(directory, dvcignore):
+def walk_files(directory):
+    for root, _, files in os.walk(fspath(directory)):
         for f in files:
             yield os.path.join(root, f)
 
diff --git a/dvc/utils/fs.py b/dvc/utils/fs.py
index 26ee05506e..4f1a8013a0 100644
--- a/dvc/utils/fs.py
+++ b/dvc/utils/fs.py
@@ -15,7 +15,6 @@
 from dvc.utils import fspath
 from dvc.utils import fspath_py35
 from dvc.utils import relpath
-from dvc.utils import walk_files
 from dvc.utils.compat import str
 
 
@@ -35,11 +34,15 @@ def get_inode(path):
     return inode
 
 
-def get_mtime_and_size(path, dvcignore):
+def get_mtime_and_size(path, tree):
+    from dvc.ignore import CleanTree
+
+    assert isinstance(tree, CleanTree)
+
     if os.path.isdir(fspath_py35(path)):
         size = 0
         files_mtimes = {}
-        for file_path in walk_files(path, dvcignore):
+        for file_path in tree.walk_files(path):
             try:
                 stat = os.stat(file_path)
             except OSError as exc:
diff --git a/tests/func/test_checkout.py b/tests/func/test_checkout.py
index 797e424708..2baa455f94 100644
--- a/tests/func/test_checkout.py
+++ b/tests/func/test_checkout.py
@@ -18,8 +18,7 @@
 from dvc.stage import StageFileBadNameError
 from dvc.stage import StageFileDoesNotExistError
 from dvc.system import System
-from dvc.utils import relpath
-from dvc.utils import walk_files
+from dvc.utils import relpath, walk_files
 from dvc.utils.compat import is_py2
 from dvc.utils.stage import dump_stage_file
 from dvc.utils.stage import load_stage_file
@@ -137,7 +136,7 @@ def outs_info(self, stage):
         paths = [
             path
             for output in stage["outs"]
-            for path in walk_files(output["path"], self.dvc.dvcignore)
+            for path in self.dvc.tree.walk_files(output["path"])
         ]
 
         return [
@@ -520,6 +519,4 @@ def test_partial_checkout(tmp_dir, dvc, target):
     tmp_dir.dvc_gen({"dir": {"subdir": {"file": "file"}, "other": "other"}})
     shutil.rmtree("dir")
     dvc.checkout([target])
-    assert list(walk_files("dir", None)) == [
-        os.path.join("dir", "subdir", "file")
-    ]
+    assert list(walk_files("dir")) == [os.path.join("dir", "subdir", "file")]
diff --git a/tests/func/test_ignore.py b/tests/func/test_ignore.py
index 3bf878a4a1..c581cfd746 100644
--- a/tests/func/test_ignore.py
+++ b/tests/func/test_ignore.py
@@ -5,10 +5,11 @@
 import pytest
 
 from dvc.exceptions import DvcIgnoreInCollectedDirError
-from dvc.ignore import DvcIgnore, DvcIgnoreDirs, DvcIgnorePatterns
+from dvc.ignore import DvcIgnore, DvcIgnoreDirs, DvcIgnorePatterns, CleanTree
 from dvc.scm.tree import WorkingTree
-from dvc.utils import walk_files, relpath
-from dvc.utils.compat import fspath, fspath_py35
+from dvc.utils import relpath
+from dvc.utils.compat import fspath_py35
+from dvc.utils.compat import fspath
 from dvc.utils.fs import get_mtime_and_size
 from dvc.remote import RemoteLOCAL
 
@@ -20,10 +21,10 @@ def test_ignore(tmp_dir, dvc, monkeypatch):
     tmp_dir.gen({"dir": {"ignored": "text", "other": "text2"}})
     tmp_dir.gen(DvcIgnore.DVCIGNORE_FILE, "dir/ignored")
 
-    assert _files_set("dir", dvc.dvcignore) == {"dir/other"}
+    assert _files_set("dir", dvc.tree) == {"dir/other"}
 
     monkeypatch.chdir("dir")
-    assert _files_set(".", dvc.dvcignore) == {"./other"}
+    assert _files_set(".", dvc.tree) == {"./other"}
 
 
 def test_ignore_unicode(tmp_dir, dvc):
@@ -35,27 +36,27 @@ def test_ignore_unicode(tmp_dir, dvc):
 
     tmp_dir.gen(DvcIgnore.DVCIGNORE_FILE, "dir/тест")
 
-    assert _files_set("dir", dvc.dvcignore) == {"dir/other"}
+    assert _files_set("dir", dvc.tree) == {"dir/other"}
 
 
 def test_rename_ignored_file(tmp_dir, dvc):
     tmp_dir.gen({"dir": {"ignored": "...", "other": "text"}})
 
     tmp_dir.gen(DvcIgnore.DVCIGNORE_FILE, "ignored*")
-    mtime, size = get_mtime_and_size("dir", dvc.dvcignore)
+    mtime, size = get_mtime_and_size("dir", dvc.tree)
 
     shutil.move("dir/ignored", "dir/ignored_new")
-    new_mtime, new_size = get_mtime_and_size("dir", dvc.dvcignore)
+    new_mtime, new_size = get_mtime_and_size("dir", dvc.tree)
 
     assert new_mtime == mtime and new_size == size
 
 
 def test_rename_file(tmp_dir, dvc):
     tmp_dir.gen({"dir": {"foo": "foo", "bar": "bar"}})
-    mtime, size = get_mtime_and_size("dir", dvc.dvcignore)
+    mtime, size = get_mtime_and_size("dir", dvc.tree)
 
     shutil.move("dir/foo", "dir/foo_new")
-    new_mtime, new_size = get_mtime_and_size("dir", dvc.dvcignore)
+    new_mtime, new_size = get_mtime_and_size("dir", dvc.tree)
 
     assert new_mtime != mtime and new_size == size
 
@@ -64,20 +65,20 @@ def test_remove_ignored_file(tmp_dir, dvc):
     tmp_dir.gen({"dir": {"ignored": "...", "other": "text"}})
     tmp_dir.gen(DvcIgnore.DVCIGNORE_FILE, "dir/ignored")
 
-    mtime, size = get_mtime_and_size("dir", dvc.dvcignore)
+    mtime, size = get_mtime_and_size("dir", dvc.tree)
 
     os.remove("dir/ignored")
-    new_mtime, new_size = get_mtime_and_size("dir", dvc.dvcignore)
+    new_mtime, new_size = get_mtime_and_size("dir", dvc.tree)
 
     assert new_mtime == mtime and new_size == size
 
 
 def test_remove_file(tmp_dir, dvc):
     tmp_dir.gen({"dir": {"foo": "foo", "bar": "bar"}})
-    mtime, size = get_mtime_and_size("dir", dvc.dvcignore)
+    mtime, size = get_mtime_and_size("dir", dvc.tree)
 
     os.remove("dir/foo")
-    new_mtime, new_size = get_mtime_and_size("dir", dvc.dvcignore)
+    new_mtime, new_size = get_mtime_and_size("dir", dvc.tree)
 
     assert new_mtime != mtime and new_size != size
 
@@ -99,7 +100,7 @@ def test_ignore_collecting_dvcignores(tmp_dir, dvc, dname):
     ignore_file = tmp_dir / dname / DvcIgnore.DVCIGNORE_FILE
     ignore_file.write_text("foo")
 
-    assert dvc.dvcignore.ignores == {
+    assert dvc.tree.dvcignore.ignores == {
         DvcIgnoreDirs([".git", ".hg", ".dvc"]),
         DvcIgnorePatterns(fspath(top_ignore_file), WorkingTree(dvc.root_dir)),
     }
@@ -112,14 +113,18 @@ def test_ignore_on_branch(tmp_dir, scm, dvc):
     tmp_dir.scm_gen(DvcIgnore.DVCIGNORE_FILE, "foo", commit="add ignore")
 
     scm.checkout("master")
-    assert _files_set(".", dvc.dvcignore) == {"./foo", "./bar"}
+    assert _files_set(".", dvc.tree) == {"./foo", "./bar"}
 
-    dvc.tree = scm.get_tree("branch")
-    assert _files_set(".", dvc.dvcignore) == {"./bar"}
+    tree = CleanTree(scm.get_tree("branch"))
+
+    assert _files_set(".", tree) == {
+        to_posixpath(os.path.join(tree.tree_root, DvcIgnore.DVCIGNORE_FILE)),
+        to_posixpath(os.path.join(tree.tree_root, "bar")),
+    }
 
 
-def _files_set(root, dvcignore):
-    return {to_posixpath(f) for f in walk_files(root, dvcignore)}
+def _files_set(root, tree):
+    return {to_posixpath(f) for f in tree.walk_files(root)}
 
 
 def test_match_nested(tmp_dir, dvc):
diff --git a/tests/func/test_tree.py b/tests/func/test_tree.py
index c2ae316c21..ee38be6ae4 100644
--- a/tests/func/test_tree.py
+++ b/tests/func/test_tree.py
@@ -3,7 +3,7 @@
 
 from os.path import join
 
-from dvc.ignore import DvcIgnoreFilter
+from dvc.ignore import CleanTree
 from dvc.scm import SCM
 from dvc.scm.git import GitTree
 from dvc.scm.tree import WorkingTree
@@ -109,9 +109,8 @@ def convert_to_sets(walk_results):
 class TestWalkInNoSCM(AssertWalkEqualMixin, TestDir):
     def test(self):
         tree = WorkingTree(self._root_dir)
-        dvcignore = DvcIgnoreFilter(self.root_dir, tree)
         self.assertWalkEqual(
-            tree.walk(self._root_dir, dvcignore=dvcignore),
+            tree.walk(self._root_dir),
             [
                 (
                     self._root_dir,
@@ -129,48 +128,26 @@ def test(self):
 
     def test_subdir(self):
         tree = WorkingTree(self._root_dir)
-        dvcignore = DvcIgnoreFilter(self.root_dir, tree)
         self.assertWalkEqual(
-            tree.walk(join("data_dir", "data_sub_dir"), dvcignore=dvcignore),
-            [
-                (
-                    join(self._root_dir, "data_dir", "data_sub_dir"),
-                    [],
-                    ["data_sub"],
-                )
-            ],
+            tree.walk(join("data_dir", "data_sub_dir")),
+            [(join("data_dir", "data_sub_dir"), [], ["data_sub"])],
         )
 
 
 class TestWalkInGit(AssertWalkEqualMixin, TestGit):
     def test_nobranch(self):
-        tree = WorkingTree(self._root_dir)
-        dvcignore = DvcIgnoreFilter(self._root_dir, tree)
+        tree = CleanTree(WorkingTree(self._root_dir))
         self.assertWalkEqual(
-            tree.walk(".", dvcignore=dvcignore),
+            tree.walk("."),
             [
-                (
-                    self._root_dir,
-                    ["data_dir"],
-                    ["bar", "тест", "code.py", "foo"],
-                ),
-                (join(self._root_dir, "data_dir"), ["data_sub_dir"], ["data"]),
-                (
-                    join(self._root_dir, "data_dir", "data_sub_dir"),
-                    [],
-                    ["data_sub"],
-                ),
+                (".", ["data_dir"], ["bar", "тест", "code.py", "foo"]),
+                (join("data_dir"), ["data_sub_dir"], ["data"]),
+                (join("data_dir", "data_sub_dir"), [], ["data_sub"]),
             ],
         )
         self.assertWalkEqual(
-            tree.walk(join("data_dir", "data_sub_dir"), dvcignore=dvcignore),
-            [
-                (
-                    join(self._root_dir, "data_dir", "data_sub_dir"),
-                    [],
-                    ["data_sub"],
-                )
-            ],
+            tree.walk(join("data_dir", "data_sub_dir")),
+            [(join("data_dir", "data_sub_dir"), [], ["data_sub"])],
         )
 
     def test_branch(self):
diff --git a/tests/unit/remote/test_remote_dir.py b/tests/unit/remote/test_remote_dir.py
index 6c868a1a6e..b6d6c337b9 100644
--- a/tests/unit/remote/test_remote_dir.py
+++ b/tests/unit/remote/test_remote_dir.py
@@ -142,7 +142,7 @@ def test_download_dir(remote, tmpdir):
     remote.download(remote.path_info / "data", to_info)
     assert os.path.isdir(path)
     data_dir = tmpdir / "data"
-    assert len(list(walk_files(path, None))) == 7
+    assert len(list(walk_files(path))) == 7
     assert (data_dir / "alice").read_text(encoding="utf-8") == "alice"
     assert (data_dir / "alpha").read_text(encoding="utf-8") == "alpha"
     assert (data_dir / "subdir-file.txt").read_text(
diff --git a/tests/unit/utils/test_fs.py b/tests/unit/utils/test_fs.py
index 8092129076..bc15476294 100644
--- a/tests/unit/utils/test_fs.py
+++ b/tests/unit/utils/test_fs.py
@@ -5,7 +5,7 @@
 from mock import patch
 
 import dvc
-from dvc.ignore import DvcIgnoreFilter
+from dvc.ignore import CleanTree
 from dvc.path_info import PathInfo
 from dvc.scm.tree import WorkingTree
 from dvc.system import System
@@ -23,9 +23,9 @@
 
 class TestMtimeAndSize(TestDir):
     def test(self):
-        dvcignore = DvcIgnoreFilter(self.root_dir, WorkingTree(self.root_dir))
-        file_time, file_size = get_mtime_and_size(self.DATA, dvcignore)
-        dir_time, dir_size = get_mtime_and_size(self.DATA_DIR, dvcignore)
+        tree = CleanTree(WorkingTree(self.root_dir))
+        file_time, file_size = get_mtime_and_size(self.DATA, tree)
+        dir_time, dir_size = get_mtime_and_size(self.DATA_DIR, tree)
 
         actual_file_size = os.path.getsize(self.DATA)
         actual_dir_size = os.path.getsize(self.DATA) + os.path.getsize(
@@ -127,11 +127,9 @@ def test_get_inode(repo_dir):
 def test_path_object_and_str_are_valid_types_get_mtime_and_size(
     path, repo_dir
 ):
-    dvcignore = DvcIgnoreFilter(
-        repo_dir.root_dir, WorkingTree(repo_dir.root_dir)
-    )
-    time, size = get_mtime_and_size(path, dvcignore)
-    object_time, object_size = get_mtime_and_size(PathInfo(path), dvcignore)
+    tree = CleanTree(WorkingTree(repo_dir.root_dir))
+    time, size = get_mtime_and_size(path, tree)
+    object_time, object_size = get_mtime_and_size(PathInfo(path), tree)
     assert time == object_time
     assert size == object_size