Sony T99 has a
14.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor and features Bionz processor. On the other hand, Canon ELPH 500 HS has a
12.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized BSI-CMOS sensor and features DIGIC 4 with iSAPS technology processor.
Below you can see the T99 and ELPH 500 HS sensor size comparison.
Sensor Size and Resolution Comparison image of Sony T99 and Canon ELPH 500 HS Cameras
Sony T99 and Canon ELPH 500 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.
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
Sony T99
or the
Canon ELPH 500 HS ,
including hyperfocal distance.