Canada tax implications buying shares of a C corp

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Hello,
I am a Canadian ready to purchase the shares of a C Corp formed in the USA and operating as a Mobile home park. The assets include a home, the land and some smaller out buildings. Since I am unfamiliar with the US tax laws, what do I have to be made aware of in this purchase? what tax implications will be placed upon me as the purchaser?
The seller would not sell her mobile home park any other way as she wants to eliminate as much tax as possible. the Park is located in Michigan if that helps.
Any help would be wonderful?
thanks stacey
 

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