Canon SD3500 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, Nikon P520 has a
18.0MP 1/2.3-inch (6.16 x 4.62 mm ) sized BSI-CMOS sensor .
Below you can see the SD3500 IS and P520 sensor size comparison.
Sensor Size and Resolution Comparison image of Canon SD3500 IS and Nikon P520 Cameras
Canon SD3500 IS and Nikon P520 have almost the same sensor size, so neither of them has any significant advantage over the other in terms of providing control over depth of field when used with the 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 SD3500 IS
or the
Nikon P520 ,
including hyperfocal distance.