I have had this camera since May or so and I can safely say that it's one of the top P&S pocket cameras out there.
The 1080p video recording gobbles up SDHC cards at a fast rate but is still awesome, especially since you can use the optical zoom while recording. The flash can be a bit weak at times and the battery life isn't all that great but otherwise it's the perfect travel camera. I would definitely take this one over the ELPH 500 since I don't care much for touchscreens on P&S cameras and I like the 300's 5x zoom and 24mm wide angle.
The 500 is much better equipped to handle low light. In good lighting, there almost won't be a difference in performance. This is a bit more subjective but the touchscreen interface on the 500 is simpler to use than the hardware switches/buttons/knobs on the 300. As an added bonus the screen is physically larger and has a higher pixel density.
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