Could you please clarify by example as how starting over the counting works in this scenario? Does it mean to be present for three years all over again and previous presence would not count when x absence is 2 years + 1 day?
Caveat: I did not factor in how February 29 in a leap year is calculated, so technically I may be a day or so off.
My observation, that "
an absence of two consecutive years plus a day will, in effect, require starting over in counting days toward citizenship," really is merely simple arithmetic.
The total eligibility period is 1825 days (subject to leap year days). To meet the presence requirement for citizenship, a PR needs to be present at least 1095 of those days. Subtract 731 (two years plus a day) from 1825 and that leaves only 1094 days. That is, that leaves the PR short, as in NOT eligible for citizenship.
Once the PR is abroad two consecutive years, plus at least a day (or two), there will be a minimum 731 days of absence within the preceding five years until, at the soonest, the third year anniversary of the return to Canada.
That is: a PR who is abroad two years and a day (subject to the effect any February 29 in leap years will have) will continue to have absences which total 731 days (at a minimum, assuming no other or further absences) within the preceding five years for at least the next three years after returning to Canada.
Said conversely, a PR who is abroad two years and a day (subject to the effect any February 29 in leap years will have) will not be able to reach a total of 1095 days present in Canada, within the preceding five years, for at least the next three years after returning to Canada (and then only if there are no further absences).
Calendar based example: PR exits Canada January 31, 2017 and does not return to Canada until February 2, 2019 (thus, absent two years plus a day, remembering January 31, 2017 is a day present, not a day absent; and similarly, February 2, 2019 is a day present, not absent). The PR would then have to remain in Canada continuously until February 1, 2022 to meet the 1095 days in Canada within five years requirement.