Canon SD1400 IS has a
14.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor and features Digic 4 processor. On the other hand, Canon ELPH 300 HS has a
12.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized BSI-CMOS sensor and features DIGIC 4 with iSAPS technology processor.
Below you can see the SD1400 IS and ELPH 300 HS sensor size comparison.
Sensor Size and Resolution Comparison image of Canon SD1400 IS and Canon ELPH 300 HS Cameras
Canon SD1400 IS and Canon ELPH 300 HS have the same sensor sizes so they will provide same level of control over the depth of field when used with same focal length and aperture.
Sensor size sets the circle of confusion, so it drives how much depth of field each
of these bodies gives you at a given aperture. You can calculate it exactly for the
Canon SD1400 IS
or the
Canon ELPH 300 HS ,
including hyperfocal distance.