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/export_issues.sh

@@ -0,0 +1,63 @@
+#!/bin/bash
+
+# ====================================================================================
+# SCRIPT TO EXPORT SR&ED-ELIGIBLE GITHUB ISSUES TO A MARKDOWN FILE
+# ====================================================================================
+set -e # Exit script if a command fails
+
+# --- Configuration ---
+OUTPUT_FILE="sred-issues-export.md"
+# This is the label we will use to identify SR&ED-eligible tasks
+SRED_LABEL="sred-eligible" 
+ISSUE_LIMIT=1000
+
+echo "🚀 Starting export of SR&ED-eligible issues to '${OUTPUT_FILE}'..."
+
+# --- Step 1: Dependency Check ---
+echo "1. Checking for 'gh' CLI dependency..."
+if ! command -v gh &> /dev/null; then
+    echo "❌ ERROR: GitHub CLI ('gh') is not installed. Please install it to continue."
+    exit 1
+fi
+echo "✅ 'gh' CLI found."
+
+# --- Step 2: Initialize Output File ---
+echo "# Export of SR&ED-Eligible Issues" > "$OUTPUT_FILE"
+echo "" >> "$OUTPUT_FILE"
+echo "*This document lists the systematic investigations and experimental development tasks undertaken during this period. Export generated on $(date)*." >> "$OUTPUT_FILE"
+echo "" >> "$OUTPUT_FILE"
+
+# --- Step 3: Fetch SR&ED-Eligible Issues ---
+echo "2. Fetching open issues with the '${SRED_LABEL}' label..."
+
+# We use 'gh issue list' with a JSON output and parse it with 'jq' for robustness.
+# This is more reliable than parsing text output.
+issue_numbers=$(gh issue list --state open --label "${SRED_LABEL}" --limit $ISSUE_LIMIT --json number | jq -r '.[].number')
+
+if [ -z "$issue_numbers" ]; then
+    echo "⚠️ No open issues found with the label '${SRED_LABEL}'. The export file will be minimal."
+    echo "" >> "$OUTPUT_FILE"
+    echo "**No SR&ED-eligible issues found for this period.**" >> "$OUTPUT_FILE"
+    exit 0
+fi
+
+total_issues=$(echo "$issue_numbers" | wc -l | xargs)
+echo "✅ Found ${total_issues} SR&ED-eligible issue(s)."
+
+# --- Step 4: Loop Through Each Issue and Format the Output ---
+echo "3. Formatting details for each issue..."
+
+current_issue=0
+for number in $issue_numbers; do
+    current_issue=$((current_issue + 1))
+    echo "  -> Processing issue #${number} (${current_issue}/${total_issues})"
+    
+    # Use 'gh issue view' with a template to format the output for each issue
+    # and append it to the output file.
+    gh issue view "$number" --json number,title,body,author,createdAt --template \
+'\n### Task: [#{{.number}}] {{.title}}\n\n**Hypothesis/Goal:** \n> *(Briefly describe the technological uncertainty this task addresses. What was the technical challenge or question?)*\n\n**Systematic Investigation:**\n{{if .body}}\n{{.body}}\n{{else}}\n*No detailed description provided in the issue.*\n{{end}}\n\n**Team:** {{.author.login}} | **Date Initiated:** {{timefmt "2006-01-02" .createdAt}}\n***\n' >> "$OUTPUT_FILE"
+done
+
+echo ""
+echo "🎉 Export complete!"
+echo "Your SR&ED-ready markdown file is ready: ${OUTPUT_FILE}"