Investors & landlords

Thanks for this... here is my final follow up, hopefully this would clear up the situation...I am thinking it should not be an issue to disclaim income which rightfully belongs to them — he is my thinking..in another situation. for example, let say I have a property and give it to my son to live in, rent free (pretty much as in my situation with giving rental income to my dad). There is no rental income in both cases (letting my son live in and also for the side agreement), in this situation, should I be liable to pay income taxes on this property in both situations for money I have not received and therefore disclaimed to others.