SR&ED probably should be eliminated, it is a horrendously complex system that is ripe for corruption and abuse.  And I say that given that I work in an industry that benefits heavily from SR&ED.

I'd be in favour of eliminating all tax credits for charitable donations, religious or otherwise.  However that is a much tougher battle than most of the other tax credits.

TFSA and RESPs seem to be serving their intended purpose well.  There might be less complicated/more cost effective ways of achieving the same goals, but I don't see a big problem with those two.

Income splitting should, in my mind, be handled in a more generic and sensible fashion for ALL Canadians.  We need to decide if we consider a family to be a single entity and both tax and calculate benefits as such OR that individuals are a single entity and both tax and calculate benefits that way.  Right now we tax as individuals and calculate benefits as a single entity, which is both logically and morally wrong in my opinion