Canadian investing in US forecloures

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Not sure if this is the right forum category for this question...

I am in US (North Carolina) and trying to help a friend who is a Canadian citizen to invest in foreclosures in North Carolina. Most likely his plan is to buy, fix, sell or (rent and sell). Does my friend need a tax identification number in US to do this? How do other Canadians (for that matter non - US citizens) buy sell properties in US? Appreciate if anyone has some insight into this..