A little Tv table works pretty well, really just something sturdy and at least spacious enough to fit what you need on it. If you don't have that option, I've done many a manicure at a kitchen table/whatever table I could use, just make sure to have lots of towels to cover everything. i haven't wrecked anybody else's tables, however I have taken the finish off my kitchen table upstairs, so you just want to be cautious. Set up like you would at home, making sure you can easily maneover around and not tip anything over. It is best if you have a table that allows you to sit directly across from the client, although I've also done the diagonal thing. You work with what you've got, ya know what I mean?
I am not a waxer, I do sugaring, so I'm not sure it's the same, but I would lay down a towel, or some medical paper, have her lay on a pillow thats under the paper/towel, then come from behind her and sugar. Sugaring pulls hair in the opposite direction of waxing though, so it may be the opposite for you. I would do it on a couch, or wherever you get the best access. For me, it would be hard to use a chair for this unless it was one of those chairs that reclined. Hope that helps!! P.s - If she is elderly, she will probubly let you know what position is most comfortable for her to get waxed in. If you sense she's one of those who'll sit through discomfort just to help you, just keep asking her if she's in an okay position of if she needs to move around. She will really appreciate this!