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 310 HS has a
12.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized BSI-CMOS sensor .
Below you can see the SD1400 IS and ELPH 310 HS sensor size comparison.
Canon SD1400 IS and Canon ELPH 310 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.