This illustration is of the Canadian side of the Niagara Falls complex, showing the two falls (American to the left and Horseshoe to the right) in the background, and the park with viewing area in the foreground.
There is no description on the back of this card.
Although the image is from the Canadian side, the card is made in the USA.  This image likely dates from the 1930s, as indicated by the cars just visible above the foreground railing.