Nikon L110 has a
12.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor and features Expeed C2 processor. On the other hand, Canon SD4000 IS has a
10.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized BSI-CMOS sensor and features Digic 4 processor.
Below you can see the L110 and SD4000 IS sensor size comparison.
Sensor Size and Resolution Comparison image of Nikon L110 and Canon SD4000 IS Cameras
Nikon L110 and Canon SD4000 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.
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
Nikon L110
or the
Canon SD4000 IS ,
including hyperfocal distance.