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.

scripts/create_issues.py

@@ -0,0 +1,92 @@
+#!/usr/bin/env python3
+import subprocess
+import os
+import re
+
+# --- Configuration ---
+INPUT_FILE = "issues-to-create.md"
+PROJECT_TITLE = "Krow"
+# ---
+
+def create_issue(title, body, labels, milestone):
+    """Creates a GitHub issue using the gh CLI."""
+    command = ["gh", "issue", "create"]
+    command.extend(["--title", title])
+    command.extend(["--body", body])
+    command.extend(["--project", PROJECT_TITLE])
+
+    if milestone:
+        command.extend(["--milestone", milestone])
+    
+    for label in labels:
+        command.extend(["--label", label])
+
+    print(f"  -> Creating issue: \"{title}\"")
+    
+    try:
+        result = subprocess.run(command, check=True, text=True, capture_output=True)
+        print(result.stdout.strip())
+    except subprocess.CalledProcessError as e:
+        print(f"❌ ERROR: Failed to create issue '{title}'.")
+        print(f"   Stderr: {e.stderr.strip()}")
+
+
+def main():
+    """Main function to parse the file and create issues."""
+    print(f"🚀 Starting bulk creation of GitHub issues from '{INPUT_FILE}'...")
+
+    if subprocess.run(["which", "gh"], capture_output=True).returncode != 0:
+        print("❌ ERROR: GitHub CLI (‘gh’) is not installed.")
+        exit(1)
+    if not os.path.exists(INPUT_FILE):
+        print(f"❌ ERROR: Input file ‘{INPUT_FILE}’ not found.")
+        exit(1)
+    print("✅ Dependencies and input file found.")
+
+    print(f"2. Reading and parsing ‘{INPUT_FILE}’...")
+    with open(INPUT_FILE, 'r') as f:
+        content = f.read()
+
+    # Split the content by lines starting with '# '
+    issue_blocks = re.split(r'\n(?=#\s)', content)
+
+    for block in issue_blocks:
+        if not block.strip():
+            continue
+        
+        lines = block.strip().split('\n')
+        
+        title = lines[0].replace('# ', '').strip()
+        
+        labels_line = ""
+        milestone_line = ""
+        body_start_index = 1
+
+        # Find all metadata lines (Labels, Milestone) at the beginning of the body
+        for i, line in enumerate(lines[1:]):
+            line_lower = line.strip().lower()
+            if line_lower.startswith('labels:'):
+                labels_line = line.split(':', 1)[1].strip()
+            elif line_lower.startswith('milestone:'):
+                milestone_line = line.split(':', 1)[1].strip()
+            elif line.strip() == "":
+                continue # Ignore blank lines in the metadata header
+            else:
+                # This is the first real line of the body
+                body_start_index = i + 1
+                break
+        
+        body = "\n".join(lines[body_start_index:]).strip()
+        labels = [label.strip() for label in labels_line.split(',') if label.strip()]
+        milestone = milestone_line
+
+        if not title:
+            print("⚠️  Skipping block with no title.")
+            continue
+
+        create_issue(title, body, labels, milestone)
+
+    print("\n🎉 Bulk issue creation complete!")
+
+if __name__ == "__main__":
+    main()