SPO.IDE.A.195 Flight over water
(a) The following aeroplanes shall be equipped with a life-jacket for each person on board, that shall be worn or stowed in a position that is readily accessible from the seat or station of the person for whose use it is provided:
(1) single-engine landplanes when:
(i) flying over water beyond gliding distance from land; or
(ii) taking off or landing at an aerodrome or operating site where, in the opinion of the pilot-in-command, the take-off or approach path is so disposed over water that there would be a likelihood of a ditching;
(2) seaplanes operated over water; and
(3) aeroplanes operated at a distance away from land where an emergency landing is possible greater than that corresponding to 30 minutes at normal cruising speed or 50 NM, whichever is less.
(b) Each life-jacket shall be equipped with a means of electric illumination for the purpose of facilitating the location of persons.
(c) Seaplanes operated over water shall be equipped with:
(1) a sea anchor and other equipment necessary to facilitate mooring, anchoring or manoeuvring the aeroplane on water, appropriate to its size, weight and handling characteristics; and
(2) equipment for making the sound signals as prescribed in the International Regulations for Preventing Collisions at Sea, where applicable.
(d) The pilot-in-command of an aeroplane operated at a distance away from land where an emergency landing is possible greater than that corresponding to 30 minutes at normal cruising speed or 50 NM, whichever is the lesser, shall determine the risks to survival of the occupants of the aeroplane in the event of a ditching, based on which he/she shall determine the carriage of:
(1) equipment for making the distress signals;
(2) life-rafts in sufficient numbers to carry all persons on board, stowed so as to facilitate their ready use in emergency; and
(3) life-saving equipment, to provide the means of sustaining life, as appropriate to the flight to be undertaken.