The Tropic of Cancer represents a line around the earth at 23 degrees 26 minutes north latitude, signifying that this is the farthest north that the Sun reaches.   The Tr … opic of Capricorn lies at a similar latitude south of the equator.   The area between these lines is referred to as the tropics.he Tropic of Cancer represents a line around the earth at 23 degrees 26 minutes north latitude, signifying that this is the farthest north that the Sun reaches.   The Tr … opic of Capricorn lies at a similar latitude south of the equator.   The area between these lines is referred to as the tropics.