What accessories come with the 180? It if it like my SE270D (Disney), you will soon tire of the limitations of the designs included. Does it use a PES Memory Card (probably) and is one included? If so, you will need a reader/write box to transfer designs. What hoops are included? Does the 180 use a USB cord to connect to a computer so you can download designs from the Internet? Or does it use a Flash Drive?
Although prices are higher in Canada, these are the basic questions you should ask. Also, since you asked if taxes were included in the $399 price, the owner has an out if you ask her to honor the clerk's quote. I would make sure what accessories/etc are included, then price shop (in Canada) or in US (with shipping to Canada). There will be other costs associated with embroidery....stabilizer (different kinds), thread, etc.
You might search Allbrands.com for prices. They are a great US source. My dealer is great and has an eBay site but doesn't ship to Canada.
Hope this helps and doesn't confuse you!