Complex sentence: The Working income tax benefit (WITB) is a refundable tax credit in Canada, that was introduced in 2007 to provide tax relief for working low-income individuals and to encourage others to enter the workforce.
Split into simpler sentences: The Working income tax benefit (WITB) is a refundable tax credit in Canada. Introduced in 2007, the WITB offers tax relief to working low-income individuals and encourages others to enter the workforce.