The trick in deciding what is safe IMO, is to look at what a party would hold onto if they lost in a massive landslide. i.e. Their opponent getting ~50% of the vote. If we take the expected seats and then add a margin of safety to account for popular incumbents, we get a rough idea of the 'true safe seats'. Since the Tories haven't won that big since 1984 we have to do some guess work.
Let's suppose the Tories got 50% of the vote in 2011. The Liberal share of the vote was already pretty low, so most of that gain would have to come from the NDP, with the remainder mainly coming from the Liberals with a little bit of the Bloc and Green thrown in.
In my scenario here are the Liberals 2011 seats that would be retained:
1) Winnipeg North, MB
2) Guelph, ON
3) York West, ON
4) Toronto Centre, ON
5) Ottawa Vanier, ON
6) St. Laurent-Cartierville, QC
5) Westmount-Ville Marie, QC
6) Saint Leonard-Saint Michel, QC
7) Bourassa, QC
Cardigan, PEI
9) Cape Breton-Canso, NS
10-12) The three western Newfoundland ridings.
If we take out some of the incumbent based ones like Winnipeg North, that gives us about 10 seats to choose from. I'd say any of the francophone, federalist Montreal ridings or rural Newfoundland ones fit the bill.