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.

Makefile

@@ -61,3 +61,16 @@ help:
 	@echo "  make help             - Shows this help message."
 	@echo "--------------------------------------------------"
 
+# --- Project Management ---
+setup-labels:
+	@echo "--> Setting up GitHub labels..."
+	@./scripts/setup-github-labels.sh
+
+export-issues:
+	@echo "--> Exporting GitHub issues to documentation..."
+	@./scripts/export_issues.sh
+
+create-issues-from-file:
+	@echo "--> Creating GitHub issues from file..."
+	@./scripts/create_issues.py
+