80. The contribution which an individual must pay for a year shall not be greater than the amount by which his net income for the year exceeds $5,600 in the case of an individual contemplated in paragraph a, b or g of section 695 of the Taxation Act (chapter I-3), and $3,700 in other cases.
For the purposes of this section, the net income for a year of an individual contemplated in paragraph a or b of section 695 of the Taxation Act includes the amount by which the net income for the year of his spouse, while married, or the net income for the same year of the dependent person contemplated in paragraph b of the said section 695 exceeds $500.