Niagara falls, Canada and the United States of America.
Intertitle reads: "..at the other side of the World, our Cameraman secures unique views of Niagara Falls in the grip of Winter." Various Aerial shots of water pouring over the falls. L/S from the top of the falls, there is snow on the ground. Two people stand near the edge. L/S's of people walking in snow at the bottom of the falls.
Intertitle reads: "...but how did he do this ?" L/S trick photography of the water going in reverse up the falls. L/S of falls as the camera spins slowly around at 360 degrees.