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 140 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 T99 and ELPH 140 IS sensor size comparison.
Sensor Size and Resolution Comparison image of Sony T99 and Canon ELPH 140 IS Cameras
Sony T99 and Canon ELPH 140 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 Sony T99 has 14% larger pixel area compared to Canon ELPH 140 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
Sony T99
or the
Canon ELPH 140 IS ,
including hyperfocal distance.