According to official U.S. Geological Survey maps (see References [7][8] below), approximately two-thirds of Horseshoe Falls is located in Ontario, Canada with the remaining one-third in New York, United States of America.hese official maps show approximately one-third of the Horseshoe Falls lies within the U.S. (New York State), while approximately two-thirds of the Horseshoe Falls lies on the Canadian side (province of Ontario).