The Tropic of Cancer, also referred to as the Northern Tropic, is currently 23°26′13.1″ (or 23.43697°) north of the Equator. It is the most northerly circle of latitude on Earth at which the Sun can be directly overhead. This occurs on the June solstice, when the Northern Hemisphere is tilted toward the Sun to its maximum extent.

The Tropic of Cancer's position is not fixed, but varies in a complicated manner over time. Currently, it gradually drifts south almost half an arcsecond (0.468″) of latitude, or 15 metres, per year.

Starting at the prime meridian and heading eastward, the Tropic of Cancer passes through 16 countries: Algeria, Niger, Libya, Egypt, Saudi Arabia, United Arab Emirates, Oman, India, Bangladesh, Myanmar, China, Taiwan, Mexico, Bahamas, Mauritania and Mali.

More Info: en.wikipedia.org