Thanks, again! I can certainly see merit in your argument. Agree to disagree! Section 32 is clear in making residency a question of 183 days, not of location of domicile, since it states that domicile doesn't matter for determining residency. Therefore, for me at least, the section 27 discussion of residency is really about the 183 days criterion, and not about location of domicile. But as you say, it isn't 100% clear. I thank you for your generosity in sharing your expertise.
