You can get them at the helitours in lower algonquin, or you can spawn an Annihilator (police helicopter) by dialing 359 555 0100 on your cellphone (cheat)
Helicopter
A great helocopter
You have to buy them at the car shop
give him the jumbo stuffed catapiller
NO
Helocopter
Yes But No Parachute.
NO! never!
Yes
Annihilator
Under the bridge
You can fly helicopters.