Both Canon SD3500 IS and Fujifilm XP50 have 1/2.3-inch sized 14.0 MP resolution sensors so sensor size and resolution is not a differentiator between these two cameras.
Below you can see the SD3500 IS and XP50 sensor size comparison.
Sensor Size and Resolution Comparison image of Canon SD3500 IS and Fujifilm XP50 Cameras
Canon SD3500 IS and Fujifilm XP50 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. On the other hand, since Canon SD3500 IS has 1% larger pixel area compared to Fujifilm XP50, it has potential to collect more light on pixel level hence have less noise in low light / High ISO images.
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 SD3500 IS
or the
Fujifilm XP50 ,
including hyperfocal distance.