A person performing a sexual act involving an uncircumcised male and a partner with a particularly hairy anus.
The partner may be either male or female as long as the prerequisite of having sufficient hair around the anus is met.
The person acting as the Canadian Beaver Tail approaches the partner from behind with the foreskin retracted, making contact between the anus and the exposed glans. Once contact is established the foreskin is once again pulled over the head of the penis fusing both individuals together.
"Hey, I think that anonymous human #1 passed out in the bathroom."
"Yup, looks like it's time for a Canadian Beaver Tail" *anonymous human #2 proceeds to mount anonymous human #1 in the aforementioned fashion and becomes the Canadian Beaver Tail*
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While having anal sex in a doggy style position, the man removes the shit from his dick and wipes it down the lower of the other persons back.
Dude, (he/she) shit on my dick, so I gave (him/her) a Canadian beaver tail.