My client was here in 2013 & 2014 on student visa. Then left Canada and came back as permanent resident.
In 2013 & 2014 he went to College (SIN 9....) and paid high fee but never filed the return. Came back in 2018 as PR and working since then. My question is can he file his 2013, 2014 tax return and claim the tuition fee and GST, Trillium etc. Would the tuition fee be carried over to 2018 tax return. Also I think I should file all three returns under his new SIN number and include the note about his status. I am right?