The phrase "immovable property" refers to land or real estate that cannot be easily moved or transported. It includes buildings, houses, and the land they are situated on. Full definition
Non-citizens of Mauritius wishing to avail themselves of immovable property in Mauritius under the IRS and RES may use trust or domestic company to do so subject to registration duty applicable to IRS and RES. (lexafrica.com)
As Vince Cable points out in his report «tackling the fiscal crisis», corporate taxes are the most harmful for growth, followed by personal income taxes, then consumption taxes with recurrent taxes on immovable property having the least impact. (liberalconspiracy.org)
Quebec's legal framework statute does not mention immovable property. (slaw.ca)