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Canada
Practice Relating to Rule 48. Attacks against Persons Parachuting from an Aircraft in Distress
Canada’s LOAC Manual (1999) affirms that aircraft may not “fire upon shipwrecked personnel, including those who may have parachuted into the sea or otherwise come from downed aircraft, unless they carry out acts inconsistent with their status as ‘hors de combat’”. 
Canada, The Law of Armed Conflict at the Operational and Tactical Level, Office of the Judge Advocate General, 1999, p. 7-3, § 24.
The manual also states:
34. Aircrew descending by parachute from a disabled aircraft are immune from attack. If such personnel land in enemy territory they must be given an opportunity to surrender before being made the object of an attack, unless it is apparent that they are engaging in some hostile act.
35. If personnel from a disabled aircraft do not surrender on being called upon to do so, they may be attacked in the same way as any other combatant. If a member of the crew of a disabled aircraft lands by parachute in the territory occupied by his own forces or under the control of his own national authority, he may be attacked by the enemy in the same way as any other combatant, unless he is hors de combat (out of combat), in which case he is protected.
36. Paratroops and other airborne troops may be attacked even during their descent. 
Canada, The Law of Armed Conflict at the Operational and Tactical Level, Office of the Judge Advocate General, 1999, p. 7-4, §§ 34–36.
Canada’s LOAC Manual (2001) states in its chapter on targeting:
1. No person parachuting from an aircraft in distress shall be made the object of attack during descent.
2. Upon reaching the ground in territory controlled by an adverse party, a person who has parachuted from an aircraft in distress shall be given an opportunity to surrender before being made the object of attack, unless it is apparent that that person is engaging in a hostile act.
3. Airborne troops are not entitled to this protection and may be attacked during their descent by parachute. 
Canada, The Law of Armed Conflict at the Operational and Tactical Levels, Office of the Judge Advocate General, 13 August 2001, § 437.
With regard to airborne troops, the manual clarifies: “Airborne troops are combatants and therefore legitimate targets. They may be attacked during their descent by parachute from aircraft.” 
Canada, The Law of Armed Conflict at the Operational and Tactical Levels, Office of the Judge Advocate General, 13 August 2001, § 409.
In its chapter on air warfare, the manual further states: “Aircraft may not … fire upon shipwrecked personnel, including those who may have parachuted into the sea or otherwise come from downed aircraft, unless they carry out acts inconsistent with their status as ‘hors de combat’.” 
Canada, The Law of Armed Conflict at the Operational and Tactical Levels, Office of the Judge Advocate General, 13 August 2001, § 707.6.
In the same chapter, the manual states:
1. Aircrew descending by parachute from a disabled aircraft are immune from attack. If such personnel land in enemy territory they must be given an opportunity to surrender before being made the object of an attack, unless it is apparent that they are engaging in some hostile act.
2. If personnel from a disabled aircraft do not surrender on being called upon to do so, they may be attacked in the same way as any other combatant. If a member of the crew of a disabled aircraft lands by parachute in territory occupied by his own forces or under the control of his own national authority, he may be attacked by the enemy in the same way as any other combatant, unless he is hors de combat (out of combat), in which case he is protected.
3. Paratroops and other airborne troops may be attacked even during their descent. 
Canada, The Law of Armed Conflict at the Operational and Tactical Levels, Office of the Judge Advocate General, 13 August 2001, § 712.