Both are consumer-oriented cameras, with the SX410 IS a superzoom model and the ELPH 350 HS a high-resolution pocket camera.
The PowerShot ELPH 350 HS uses a 20.2MP sensor and has a 12x optical zoom (25-300mm equivalent). It captures 1080p HD video and features a 3-inch 461k-dot resolution LCD monitor. Keeping with the trend of recent Canon cameras, it also features built-in WiFi and NFC connectivity.
The ELPH 350 HS is priced at $209.99 and should be available in April 2015. Check it out here at B&H Photo.
The PowerShot SX410 IS is a superzoom model with a 20MP CCD sensor and a 40x optical zoom lens (24-960mm equivalent). It captures 1080p HD video and has a 3-inch LCD. It is priced at $279.99 and will ship in March. Check it out here at B&H Photo.