I can see no mention in article of Airbnb asking for a bailout in Canada and in turn Canada slapping a tax.
Here are more official sources on the news:
https://www.cbc.ca/news/politics/economic-update-child-care-...
https://www.thestar.com/business/2020/11/30/ottawa-to-impose...
I suspect Airbnb instead made the request to placate underwater hosts during the start of the COVID tourism crash - they had to be seen as doing something.
Still an incredibly scuzzy and tone-deaf ask, but put in context, I sort of get why they did it.