The marginal tax rate in Quebec will edge up for those earning $100,000 or more a year.

The highest marginal rate in Quebec for 2012 was 48.22 per cent and now the highest marginal rate in Quebec as of Jan. 1 is going to increase to 49.97 per cent.

Higher-income earners will be hit even harder. The health contribution rises gradually from $200 for those earning $130,000 to $150,000, and is $1,000 for those making $150,000 or more.

Quebecers with six-figure incomes will be squeezed, as expected, but the new Quebec budget also had an unwelcome surprise for low- and middle-income earners.

Not only will they have to continue paying the health contribution, they’ll have to do it on their weekly paycheques.

Starting Jan. 1, it will become a source deduction rather than something payable when they complete their provincial tax returns, as is the case now. The net result is that Quebecers will see a decline in take-home pay on their cheques as of Jan. 1 — even those earning less than $42,000 a year, whose annual health contribution actually will go down from the current $200 a year under the new PQ plan.

The TFSA account contribution limit is going up from $5,000 a year ago to $5,500 for 2013.

Canadians will also see certain income tax and benefit amounts increase two per cent for inflation.

The federal tax bracket thresholds will all increase by two per cent, with the top bracket of 29 per cent not kicking in until taxable income of $135,054 for 2013, up from $132,406 for 2012.

Amounts for several non-refundable tax credits also increase, including the basic personal amount which will stand at $11,038, up from $10,822.