However, your 1st para infers that even if she returns to Canada on the eve of her PR card expiry in 4Q2013 and she continues to stay on for the next **730days days she will be able to renew her PR card in 4Q2015?
That is if she gets in without having any problems on entry. When she enters Canada, if they suspect that she doesn't meet the residency requirements, they may start proceedings to revoke her PR. She would be able to appeal it but if she really doesn't meet the residency requirements, then she needs to have a good reason for why she couldn't, like taking care of a dying parent or some such. Saying that she stayed outside Canada because she had a really good job would not cut it.
In other words she would not lose her PR status even if she failed to stay 730 days (2 years) during the 5 year period of 4Q2008-4Q2013. Can this specific **730 days period of residing in Canada be cumulative or uninterrupted ie cannot leave Canada for 2 years in this context.
She would lose it if they caught her on entry but if she gets in without any questions being asked, she would be able to do this. Even if her PR card is still valid when she arrives, leaving Canada again would pose a risk because immigration might catch her when she comes back. After the PR card expires, she would not be able to travel.
You can find this here:
Even if a person had resided away from Canada for many years, but returned to Canada and resided there for a minimum of 730 days during the last five years, that person would comply with the residency obligation and remain a permanent resident. An officer is not permitted to consider just any five-year period in the applicant's past, but must always assess the most recent five-year period preceding the receipt of the application.