On October 27, 1995, at 1130 Alaska daylight time, an amphibious float equipped Cessna 185 airplane, N1095F, registered to and operated by MarkAir Express of Anchorage, Alaska, rolled over in the water while taxiing in Mosher Bay, Kodiak Island, Alaska. The positioning flight, operating under 14 CFR Part 91, was departing Mosher Bay, and the destination was the Kodiak Airport (ADQ). A company flight plan was filed and visual meteorological conditions prevailed. The certificated airline transport pilot and the certificated commercial check pilot, the only occupants, were not injured and the airplane was substantially damaged. According to the Director of Operations, the check airman was administering IOE (initial operating experience) training to a company pilot. He was demonstrating how the engine torque could help turn the airplane to the left and into the wind. During an interview with the check pilot on November 2, 1995, he stated that after dropping the passenger off at the fish cannery, they taxied across the bay to takeoff into the wind. The other pilot had the controls and he executed a right turn to line up into the wind. The check pilot then took control of the airplane and was instructing the other pilot on how to accomplish downwind turns to the left. The check pilot stated that the airplane was pointed into the wind and the engine power was at idle RPM. The airplane then simultaneously rolled over and nosed over onto the left float. The airplane remained afloat but inverted. The check pilot stated the floats floated evenly in the water after the roll over. The check pilot described the winds as gusty and the water conditions as choppy with white water whisps on the wave tops.