Regulations Governing Water Recreation Activities Article 23

A person engaging in canoeing activity shall not do so alone in a single vessel, and shall wear a life-vest that has a whistle attached to it.
中文原文 水域遊憩活動管理辦法第23條
從事獨木舟活動,不得單人單艘進行,並應穿著救生衣,救生衣上應附有口哨。

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