When you set up a gift trust with MyAdvocate, the person you name as trustee will have discretion regarding whether or not to distribute the trust's income to the beneficiary each year.
Your trustee can choose to distribute the income to the beneficiary, which will usually mean the trust does not need to file an income tax return and the income will be reported on the beneficiary's personal return.
Your trustee can also choose to accumulate the income in the trust and not distribute it to the beneficiary. In this case, the trustee will likely need to file a trust income tax return which could result in the trust paying income tax at a higher rate.
In all cases, your trustee should consult with a tax professional for advice on if and when they need to file a trust income tax return.