Generally, "top dead center" or "TDC" refers to the piston being at the top of the compression stroke, ready to start the power stroke.
Typically the spark plug is fired around or before this point, with ignition advance set usually between 5-40 degrees before TDC.
When discussing camshaft and port timing however, TDC usually refers to the beginning of the intake stroke.
That is adjustment is simple to understand and visualise due to the operation of a piston engine, but for a rotary engine it is a bit more difficult.
Due to the rather confusing operation of the rotary, where two stoke events are happening at once at all times,
it can be difficult to understand Mazda's provided specifications, as they are 180 eccentric shaft degrees away from where the spark plug fires.
This means the rotor is in a different position as compared to the combustion stroke TDC, unlike a piston engine where the piston is in the same place for both.
Conventional TDC
Mazda Port Timing TDC
Ignition BTDC reference