60. Every donation in trust shall be declared by the trustee within sixty days of his learning of the death of the constituent of the trust. Such declaration shall be made by a notice to the Minister of Revenue, in the form established by him. If the donation in trust is not made by notarial deed, the declaration must be made by the filing of a certified copy of the deed of trust.
R. S. 1964, c. 70, s. 50; 1972, c. 29, s. 31.