AIRBNB - how it works?

A friend of mine is going to do some globe trotting and said he and his wife are going to use Airbnb. Curious, I checked into the Ajijic area offerings and noticed that CBOB has his casitas listed, along with quite a number of other local people listing houses, casitas or rooms.
I went to their main site and read about hosting arrangements, etc. The question I have is: Since the payment goes to Airbnb from the tenant and then Airbnb pays the host, does Airbnb report the payments to Hacienda or another government agency, or is it the responsibility of the landlords to do so on their own?

AirBnB does not report anything. They don't have enough personal info (SIN #, DOB, etc.) to do so. VRBO, Flipkey, etc all work the same way as AirBnB. They collect the money and deposit to your bank. Now if you have deposits over a certain amount your bank may report it......

Last year AirBnB required that we fill out a financial information form for the AirBnB corporate to report the income to the IRS.  I think they send a 1099. I assume this is because we have a US address listed with the properties.

I love AirBnB for renting our properties and for us wjem we travel.

Must be, because I have never been asked for anything from them (or Flipkey or VRBO). I am CDN and my rentals use my actual Mexican address.

I talked to Airbn; give an address other than in the U.S., and you're clear.

I was thinking that could be an interesting way of meeting interesting people.

When I traveled Europe for four months ("Europe on $5 a Day" by Frommer) , my best stays were with private families.

A recent Canadian development
"Mid-way through last year's income tax season, the government added a section to the T2125 form. It now requires Canadians to enter the URLs of any websites they earn income from, as well as the percentage of income earned online."
http://www.cbc.ca/news/business/taxes/airbnbers-and-uber-drivers-be-warned-your-income-is-taxable-1.2969158

I received an email from Trip Advisor today saying they need some tax information filled out in order for them to pay me any further. I went and filled it out. Since I am not a US citizen they just wanted my name, my resident address, my citizenship, and my VAT # for the country I reside in. In Mexico that would be my RFC #.

They will be sending what in the US is a 1099 IRS miscellaneous income informational form. It would be likely CAnada has a similar form. It will state how much money the sending entity sent to you.  We got one from AirBnB this year.

If you ever have to give a client who came to you from one of these booking services do not give it to them directly always send it thru the booking service.  Otherwise the refund does not come off your 1099 total.