Aircraft Flight Operation Regulations Article 119
All helicopters intended to be flown over water shall be fitted with a permanent or rapidly deployable means of floatation, and the life jacket shall be worn by flight crew during all phrases of flight so as to ensure a safe ditching of the helicopter when:1. Flying over water at a distance from land corresponding to more than 10 minutes normal cruising speed when operating in performance Class 1 or 2; or2. Flying over water beyond autorotational or safe forced landing distance from land when operating in performance Class 3.Helicopters operating in performance class 1 or 2 and operating in accordance with subparagraph 1 of the preceding paragraph above shall be equipped with:1. One life jacket, or equivalent individual flotation device, with a means of electric illumination, for each person on board, stowed in a position easily accessible from the seat or berth of the person for whose use it is provided.2. Life-saving rafts in sufficient numbers to carry for all persons on board, stowed so as to facilitate their ready use in emergency, provided with such life-saving equipment, including means of sustaining life as is appropriate to the flight to be undertaken and equipment for making the pyrotechnical distress signals described in ICAO Annex 2, Appendix 1.Helicopters operating in performance Class 3 when operating beyond autorotational distance from land, all persons on board shall wear one life jacket or equivalent individual flotation device.In the case of helicopters operating in performance Class 2 or 3, when taking off or landing at a heliport where, the take-off or approach path is so disposed over water hat in the event of a mishap there would be likelihood of a ditching, at least the equipment required in paragraph 2, subparagraph 1 shall be carried.
中文原文 航空器飛航作業管理規則第119條
越水飛航之直昇機飛航於下列情形之一時，應裝置永久或可快速完成設置之浮具，且飛航組員應於飛航全程穿著救生背心，以確保水上迫降作業之安全：
一、一級或二級性能直昇機以一般巡航速度飛越距陸岸達十分鐘以上者。
二、三級性能直昇機於自動旋轉滑翔距離或安全迫降距離超過陸岸距離者。
一級及二級性能直昇機於前項第一款情況越水飛航時應具備下列救生及求生裝備：
一、每一使用之座椅或臥舖應備有救生背心或個人浮水器具，置於座椅或臥舖周邊便於取用之處，並應附有電力發光裝置。
二、適當數量之救生艇供機上全部人員使用，並置於緊急時便於取用之處。
艇上並應具備適合所飛航地區，足以求生之維持生命物品及符合國際民用航空公約第二號附約附錄一規定之煙火信號產生器。
三級性能直昇機於陸岸距離超過自動旋轉滑翔距離作業時，機上人員應穿著救生背心或具救生背心功能之救生裝。
二級及三級性能直昇機於直昇機機場之起飛或進場路徑如需飛越水面，且發生事故將導致水上迫降者，應依第二項第一款之規定辦理。
一、一級或二級性能直昇機以一般巡航速度飛越距陸岸達十分鐘以上者。
二、三級性能直昇機於自動旋轉滑翔距離或安全迫降距離超過陸岸距離者。
一級及二級性能直昇機於前項第一款情況越水飛航時應具備下列救生及求生裝備：
一、每一使用之座椅或臥舖應備有救生背心或個人浮水器具，置於座椅或臥舖周邊便於取用之處，並應附有電力發光裝置。
二、適當數量之救生艇供機上全部人員使用，並置於緊急時便於取用之處。
艇上並應具備適合所飛航地區，足以求生之維持生命物品及符合國際民用航空公約第二號附約附錄一規定之煙火信號產生器。
三級性能直昇機於陸岸距離超過自動旋轉滑翔距離作業時，機上人員應穿著救生背心或具救生背心功能之救生裝。
二級及三級性能直昇機於直昇機機場之起飛或進場路徑如需飛越水面，且發生事故將導致水上迫降者，應依第二項第一款之規定辦理。