Thanks, harirajmohan. That makes sense.
Just to clarify, Is it really necessary to have three tax returns filed in order for the citizenship application to be processed?
From the CRA point of view, he was unemployed and so he does not necessarily have to file it right? What I'm thinking is, can he just proceed without even filing 2017? Because the eligibility criteria mentioned on the canada.ca website mentions that
If he decides to file now as you suggested, Another concern is, Could this add any unnecessary complication or potential red flags to his application, since he just started filing his tax returns right before applying for citizenship and outside of the typical tax filing months?