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/setup-github-labels.sh

@@ -0,0 +1,72 @@
+#!/bin/bash
+
+# ====================================================================================
+# SCRIPT TO SETUP STANDARD GITHUB LABELS FROM A YAML FILE (v4 - Robust Bash Parsing)
+# ====================================================================================
+set -e # Exit script if a command fails
+
+LABELS_FILE="labels.yml"
+
+echo "🚀 Setting up GitHub labels from '${LABELS_FILE}'..."
+
+# --- Function to create or edit a label ---
+create_or_edit_label() {
+    NAME=$1
+    DESCRIPTION=$2
+    COLOR=$3
+    
+    if [ -z "$NAME" ] || [ -z "$DESCRIPTION" ] || [ -z "$COLOR" ]; then
+        echo "⚠️  Skipping invalid label entry."
+        return
+    fi
+
+    # The `gh api` command will exit with a non-zero status if the label is not found (404).
+    # We redirect stderr to /dev/null to silence the expected "Not Found" error message.
+    if gh api "repos/{owner}/{repo}/labels/${NAME}" --silent 2>/dev/null; then
+        echo "  - Editing existing label: '${NAME}'"
+        gh label edit "${NAME}" --description "${DESCRIPTION}" --color "${COLOR}"
+    else
+        echo "  - Creating new label: '${NAME}'"
+        gh label create "${NAME}" --description "${DESCRIPTION}" --color "${COLOR}"
+    fi
+}
+
+# --- Read and Parse YAML File using a robust while loop ---
+# This approach is more reliable than complex sed/awk pipelines.
+name=""
+description=""
+color=""
+
+while IFS= read -r line || [[ -n "$line" ]]; do
+    # Skip comments and empty lines
+    if [[ "$line" =~ ^\s*# ]] || [[ -z "$line" ]]; then
+        continue
+    fi
+
+    # Check for name
+    if [[ "$line" =~ -[[:space:]]+name:[[:space:]]+\"(.*)\" ]]; then
+        # If we find a new name, and the previous one was complete, process it.
+        if [ -n "$name" ] && [ -n "$description" ] && [ -n "$color" ]; then
+            create_or_edit_label "$name" "$description" "$color"
+            # Reset for the next entry
+            description=""
+            color=""
+        fi
+        name="${BASH_REMATCH[1]}"
+    # Check for description
+    elif [[ "$line" =~ [[:space:]]+description:[[:space:]]+\"(.*)\" ]]; then
+        description="${BASH_REMATCH[1]}"
+    # Check for color
+    elif [[ "$line" =~ [[:space:]]+color:[[:space:]]+\"(.*)\" ]]; then
+        color="${BASH_REMATCH[1]}"
+    fi
+done < "$LABELS_FILE"
+
+# Process the very last label in the file
+if [ -n "$name" ] && [ -n "$description" ] && [ -n "$color" ]; then
+    create_or_edit_label "$name" "$description" "$color"
+fi
+
+
+echo ""
+echo "🎉 All standard labels have been created or updated successfully."