The northernmost point that receives the sun's most direct rays is the Tropic of Cancer.

This line of latitude is located at approximately 23.5 degrees north of the equator.

Here's why:

* Earth's Tilt: The Earth is tilted on its axis at approximately 23.5 degrees. This tilt causes different parts of the Earth to receive varying amounts of direct sunlight throughout the year.

* Summer Solstice: During the summer solstice in the Northern Hemisphere (around June 21st), the sun's rays hit the Earth most directly at the Tropic of Cancer.

* Direct Rays: The sun's rays are most direct when they hit the Earth at a 90-degree angle. This is why the Tropic of Cancer experiences the longest day of the year during the summer solstice.