Rules of the Air Article 71

Except when necessary for take-off or landing, or except when specifically authorized by the CAA, an IFR flight shall be flown at a level which is not below the minimum flight altitude, or, where no such minimum flight altitude has been established:1. over high terrain or in mountainous areas, at a level which is at least 2000 ft above the highest obstacle located within 5 miles of the estimated position of the aircraft;2. elsewhere than as specified in Subsection 1, at a level which is at least 1000 ft above the highest obstacle located within 5 miles of the estimated position of the aircraft.
中文原文 飛航規則第71條
儀器飛航所飛航之空層,除起飛、降落或經民航局准許外,不得低於所規定之最低飛航高度。
如飛航於未設有最低飛航高度之區域時,應依下列規定:
一、飛越高地或山區時,其空層至少應在航空器預計位置五浬範圍內,最高障礙物上二千呎。
二、飛越其他地方時,其空層至少應在航空器預計位置五浬範圍內,最高障礙物上一千呎。

English translation for reference only; the Chinese text prevails. Not legal advice.