River Tay Dochart until it flows into Loch Tay at Killin. The River Tay emerges from Loch Tay at Kenmore, and flows from there to Perth which, in historical times, was its lowest bridging point. Below Perth the river becomes tidal and enters the Firth of Tay. The largest city on the river, Dundee, lies on the north bank of the Firth. On reaching the North Sea, the River Tay has flowed from west to east across central Scotland. The Tay is unusual amongst Scottish rivers in having several major tributaries, notably the Earn, the Isla, the River Tummel, the Almond and
Tay Canal one following the route of the First Tay Canal to Port Elmsley and a second involving a canal cut from Beveridge Bay of Lower Rideau Lake to the Tay River. To the disappointment of the residents of Port Elmsley, the second route was chosen. In 1883, a Federal government order-in-council authorized a contract with A.H. Manning & Macdonald Company for the construction of the Tay Canal. The proposal included deepening the entire system to the required depth; cutting a wide, long canal to Beveridge Bay; building two locks near the south end of the canal cut, each with a lift