FujiFilm JZ300 has a
12.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor . On the other hand, Canon SX500 IS has a
16.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor and features Digic 4 processor.
Below you can see the JZ300 and SX500 IS sensor size comparison.
Sensor Size and Resolution Comparison image of FujiFilm JZ300 and Canon SX500 IS Cameras
FujiFilm JZ300 and Canon SX500 IS 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 FujiFilm JZ300 has 32% larger pixel area compared to Canon SX500 IS, 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
FujiFilm JZ300
or the
Canon SX500 IS ,
including hyperfocal distance.