feat: add SR&ED tracking and project management tools

This commit introduces several new files and updates to support
SR&ED tracking and project management:

- Adds a template for SR&ED tasks to standardize issue creation.
- Adds a Makefile command to set up GitHub labels from a YAML file.
- Adds a Makefile command to export SR&ED-eligible issues to a
 Markdown file.
- Adds a Makefile command to create issues from a file.
- Adds documentation for SR&ED tracking and development
 conventions.
- Adds a YAML file to define GitHub labels.
- Adds scripts to set up GitHub labels, export issues, and create
 issues from a file.
- Updates the project plan to include SR&ED considerations.

These changes aim to improve project organization, facilitate
SR&ED claims, and streamline development workflows.

.github/ISSUE_TEMPLATE/sred_task.md

@@ -0,0 +1,31 @@
+---
+name: SR&ED Task
+about: Use this template for a new development task that may be eligible for SR&ED.
+title: '[Category] Short description of the task'
+labels: 'sred-eligible'
+---
+
+### 🎯 Objective
+*(A concise, one-sentence summary of what this issue aims to accomplish. Ex: "Connect the Events page to the development backend.")*
+
+---
+
+### 🔬 SR&ED Justification
+*   **Technological Uncertainty:** What is the technical challenge or unknown we are trying to solve? *(Ex: "Can the Data Connect generated SDK be performantly integrated with TanStack Query in our existing React architecture?")*
+*   **Systematic Investigation:** What is our planned approach to resolve this uncertainty? *(Ex: "We will build a PoC on the Events page, measure load times, and document the optimal integration pattern.")*
+
+---
+
+### 💻 Technical Implementation Notes
+*   **Key Files to Modify:** `file1.js`, `file2.gql`, etc.
+*   **Suggested Approach:** A brief description of the technical steps. *(Ex: "1. Define `listEvents` query in GraphQL. 2. Generate the SDK. 3. Create a `useEvents` hook that uses `useQuery`...")*
+*   **Considerations:** Potential pitfalls or points to watch out for. *(Ex: "Ensure loading and error states are handled correctly.")*
+
+---
+
+### ✅ Acceptance Criteria
+*A checklist of what must be true for the task to be considered "done."*
+- [ ] The code is implemented following the technical notes.
+- [ ] All new code is linted and formatted.
+- [ ] The functionality is tested and works as expected in the `dev` environment.
+- [ ] *(Example for a UI task)* **Given** I am on the Events page, **when** the page loads, **then** I should see a list of events coming from the `dev` backend.