If you are recording a real acoustic drum set with microphones, and want to isolate the toms, then the Sonitus gate included in Sonar is very good. It has separate high-pass and low-pass filters connected to the sidechain so you can "tune" it to the drum you want gated. This helps prevent false triggers.
If you want a gate that is a little bit better than the Sonitus, then get the "Unfiltered Audio G8" from Plugin Alliance.
Wait for it to go on sale for 19 dollars.
EDIT: The Sonitus is not a VST. It is Direct X. It will only work in Sonar and other DX hosts.
I still recommend the "Unfiltered Audio G8" for a good, low cost gate. It is VST.