If the beneficiary’s status is Native Indian, the RESP contract is not affected when releasing funds for maturity and EAPs. The beneficiary will be required to complete the proper documents and submit their Verification of Enrolment forms in order to receive the payments, just like any other student. The only difference is that they may not be required to pay taxes for the EAP amounts received due to their status.
You may obtain further clarification from the Canada Revenue Agency on tax implications at: 1.800.959.8281.