+1 on what ehunter30 said re $50 not being that good of a deal.
Used but 100% complete & functional Elmer Fudd rabbit/duck Mossbergs go for less than $150 all the time in face to face private sales. Add the transfer cost/tax/NICS check/etc & that used & abused stripped receiver becomes even less of a "bargain".
Centerfire was selling the parts kits made from these shotguns for ~$150 IIRC. Top folding stock, standard mag, etc. I guess now they've decided to sell off the left over receivers (perhaps their agreement with the Canadian PD was they wouldn't sell the complete riotguns on the civilian open market?)
Buying the rest of the parts individually from Numrich/GPC/E-gunparts would cost way too much $$$$$.
But if you watch eBay/the AR15.com EE/etc like a hawk you might be able to pick up the rest of the parts cheap enuff. Plenty of trigger groups, bolts, barrels, etc on eBay for cheap. I've picked up all the internal parts (complete bolt assembly, bolt carrier, ejector & screw, complete trigger group, TG pins, lifter, mag follower, mag spring, shell stop & release) for ~$20 or so. Long 28" fixed choke barrels go for cheap compared to the riotgun barrels or ones set up for choke tubes....hacksaw to 18.5", add a bead & you're set. The furniture you could probably get for nearly free locally if you don't mind using the cheap blonde wood everybody ditches when switching to synthetic.
It does sound like it'd be a fun project but not really economically sound...much like resoring old cars or building hotrods or chopper motorcycles. You'll never really recover your time/$$$$ if you sell it later. If you had an FFL & had a deal with a local PD to buy & "destroy" their seized crime guns (access to cheap parts) you could make a profit with these.
If these were virgin, never assembled receivers then they'd be perfect for a SOT built AOW ($5 transfer tax).