Not in regard to purely resistive loads. However, once the time placement of the wave is modified by electronics (VFD's, electronic ballsts, machinery that needs a square wave, etc). Neutral current is no longer self canseling,but moves to another level with multipliers applied (3rd harmonic, 5th, 7th) that don't neccesarily follow a simple formula as to the total current impressed upon the neutral.
Suffice to say, return currents may exceed the ratings applied typically to conductors. A neutral per phase may become neccesary, or a "super neutral" (upsized) may be the corrective action if you have a neutral bar full of brown neutrals (formally white, but have had enough load on them to discolor).
There will be some experts through, and they can explain in detail, mathmatically, where the teturn wave is. Will be back to see . Got to go to school right now.