One of the most fascinating places in North America Is the Niagara Falls. Bridges will link the American and Canadian

One of the most fascinating places in North America is the Niagara Falls. — (is - to be) Present Indefinite / Simple

Bridges will link the American and Canadian sides. — (will link - to link) Future Indefinite / Simple

 He decided to put the money in a saving account. — (decided - to decide) Past Indefinite / Simple