Yash is a second-year student in full-time studies at Concordia, and a resident of Quebec. He has been working part-time at Apple Inc. for the last two years and earns about $11,000/year to cover his tuition. Yash completed the employer form TD1 (Federal) and TP-1015.3 (Quebec form) so that no Federal or provincial tax withholdings are made (i.e. he ticked the box exempt) which means that he will not get a refund if he files a tax return as no tax withholdings are made by his employer. Yash is therefore wondering why his friend Joe is insisting that he file tax returns. Give Yash three (3) reasons why he should file tax returns.