"Hutterite colony members eat, work, and worship together in community settings and share possessions", according to one report. The groups were taking steps to minimize the spread of the virus. One news report defined the business operations of colonies as "industrial grade farms that produce grains, eggs, meat and vegetables, which are sold to large distributors and at local farmer's markets". Section 143 of the Income Tax Act of Canada, introduced in 2007 and modified in 2014 with section 108(5), contains special rules to accommodate Hutterite colonies. According to a 2018 Senate report, colonies do not file income tax returns as corporations, but as individual members:Based on a memorandum of understanding between the Hutterites and the Minister of National Revenue, section 143 creates a fictional trust to which all the property of the Hutterite colony and any associated income belongs. The trust's income may then be allocated to the individual Hutterite members, according to a formula set out in section 143, who can then claim the income on their personal tax returns. In 2018, the Senate of Canada asked the House of Commons to review the legislation, because Hutterites were not being allowed to claim the Working Income Tax Benefit refundable tax credit (WITB), which was available to other farmers in Canada. Partial return to the U.S. During the Great Depression when there was a lot of economic pressure on farming populations, some Schmiedeleut moved back to South Dakota, resettling abandoned property and buying abandoned colonies from the Darius- and the Lehrerleut. After World War II also some Darius- and Lehrerleut went back to the U.S., mainly to Montana. Theology Contrary to other traditional Anabaptist groups like the Amish, the Old Order Mennonites and the Old Colony Mennonites, who have almost no written books about Anabaptist theology, the Hutterites possess an account of their beliefs, Account of Our Religion, Doctrine and Faith, of the brethren who are called Hutterites (original German title ), written by Peter Riedemann in 1540–1541. There are also extant theological tracts and letters by Hans Schlaffer, Leonhard Schiemer, and Ambrosius Spittelmaier. The founder of the Hutterite tradition, Jacob Hutter, "established the Hutterite colonies on the basis of the Schleitheim Confession, a classic Anabaptist statement of faith". In accordance with this confession of faith, Hutterite theology emphasizes credobaptism, a belief in the Church invisible, Christian pacifism, and the rejection of oaths. The Hutterite Churches also believe in