Overfly Canadian Airspace
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I'm planning a trip to Buffalo and would like to fly over Niagara Falls.  I have read the Niagara Falls special flight rules (93.71) which, among other requirements, indicate a racetrack pattern which is mostly over Canadian land.  If I takeoff in the USA, overfly but don't land in Canada, and return to land in the USA, are there any special requirements or permission required  by Canada or the US ? I have read on the AOPA Q&A that no special permissions are required to simply overfly Canada, but what are the applicable US and Canadian regulation that support this?  (Just trying to educate myself on the regs.) Thank you.  

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If you're taking off in the US, landing in the US, and not landing in Canada, then you're “overflying” Canada.  The fact hat you're maneuvering while in Canadian airspace doesn't change that.

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The US regulations that address operations in foreign countries are the .700 series in part 91 - 

If you actually land, then Customs regulations come into play, both at your destination and for your return. In the US, Customs regulations for aviation are found in 19 CFR 122 - 

For a Canada overflight, there are three requirements: 

1. File a flight plan (note Canada overflight, no landing in the remarks section). It is interesting to note that the regulation, 91.707, does not specifically require the flight plan be opened, just filed. 

2. Communicate with any US ATC facility prior to border crossing. 

3. Obtain a discrete squawk code.

You can educate yourself on the CAR's, or Canadian Aviation Regulations, here - 

Canada's part VI, or their 600 series, is also titled General Operating and Flight Rules, just like our part 91.

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Daddis- Thank you very much!  This is very helpful.