@Tom Kitta -
@mmcmdl is starting from a US destination. This changes everything.
@mmcmdl one way is to bring tools that you can rightly intend to use to help him 'fix up' his condo. They can be declared that way. You can say you are getting no income from this activity, as he is your son, in fact you are paying for materials. An agent will try to get you to estimate the costs if a contractor were to do the work (it is a trap). You just say that your son doesn't have the money for renos, and you are doing it because he cannot afford it. Then refuse to estimate, based on "you don't know what work you are going to do".
You still need to return with tools, as they can check. (If the border guard is a s**t, then they flag your license, with a not
e on file about the tools) Only once have I heard of them photographing the tools for later comparison. The border agency isn't really caring (much) about gifts from a father to a son. They are trying to determine if you are going to resell them in Canada, for which GST is due. (Like Kennedy tool boxes (!!))
When you are departing Canada, normally you aren't stopped anyway - unless there is a flag on file.