Is rental income always based on ownership percentage?

[nnjjcc]

I own a rental property with my father, however, other than title he has absolutely no involvement with the property. 

I fully manage the property, pay the mortgage, collect rent, pay expenses, find renters etc. All income and expenses goes in and comes out of my bank account and I incur any losses and keep all income. My father currently does not have a share in any income or expenses. 

Do we still have to split the rental income and expenses 50/50 or can I take 100% a the 'beneficial' owner? Since my father does not receive any of the income I would think that it would not make sense for him to get taxed on it?

[Hal_Al]

You can, and should, claim 100% based on the details you provided.