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.

docs/10-development-conventions.md

@@ -0,0 +1,25 @@
+# Development Conventions
+
+This document outlines the development conventions for the KROW project, including our GitHub label system.
+
+## GitHub Labels
+
+We use a structured system of labels to categorize and prioritize our work. The single source of truth for all available labels, their descriptions, and their colors is the `labels.yml` file at the root of this repository.
+
+To apply these labels to the GitHub repository, run the following command:
+```bash
+make setup-labels
+```
+
+## GitHub Issue Template
+
+To ensure consistency and capture all necessary information for both development and SR&ED tracking, we use a standardized issue template.
+
+When creating a new issue on GitHub, select the **"SR&ED Task"** template. This will pre-populate the issue description with the following sections:
+
+-   **🎯 Objective:** A one-sentence summary of the goal.
+-   **🔬 SR&ED Justification:** A section to detail the technological uncertainty and the systematic investigation.
+-   **💻 Technical Implementation Notes:** A place for technical guidance for the developer.
+-   **✅ Acceptance Criteria:** A checklist to define what "done" means for this task.
+
+Using this template is mandatory for all new development tasks.