Just an FYI.
I was doing Paul's Tax Return today, and after many years of not being allowable, it appears that as of May 1, 2006 you are now allowed to claim tools purchased as a requirement of your mechanic or tradesperson profession, up to $500 per year. It's definately not near the amount Paul spends on tools for his job, but hey, its a start.
I confirmed it on the CRA website and have a printed copy for verification. Receipts are not required when filing your Return, but could be requested should an audit be performed.
So Keep those receipts boys n girls.
Joey