If just me......I could use my phone. My employer (Wow, been 15-20 years since I uttered that statement) is wanting me to use a camera so I will abide with their demands.
Are you thinking DSLR or point and shoot?
If going Canon, you can get pretty good buys ordering refurbs direct from Canon (they have sales periodically if you keep an eye out). The refurbs I've bought all looked and performed like brand new.
The last Canon point and shoots I had (5+ years ago at this point) I did not think were real great for build quality. The last small camera I bought is a Lumix and it has been good, however their menu system is not as intuitive as Canon and it looks like their current lineup is tending much more "high end". I think the whole point and shoot space is getting somewhat marginalized, as DSLRs have gotten cheaper and cell phone cameras have gotten better.
If going the DSLR route, good lenses will generally do more for photo quality than a more expensive body. Depends a bit what sort of photography your wife wants to do, but could maybe buy a lower-mid range body that you can use the kit lens and get a couple nicer prime/telephoto lenses for your wife?