copied from immigration guide
What fees are required?
A.The processing fees, which must be paid when you submit your sponsorship application, consist of the following:
•$75 for the sponsor;
•$475 for a principal applicant (the person being sponsored) who is 22 years of age or older, or who is married or in a common-law or conjugal relationship, regardless of age;
The Right of Permanent Residence Fee, which may be paid at the same time as the processing fees or afterwards, but before the application for permanent residence of the person you want to sponsor can be finalized, is:
•$490 for a principal applicant and accompanying family members who are not exempted
again quoting the cic guide:
"If you pay the Right of Permanent Residence Fee at the same time you pay the processing fees, it will facilitate processing as we will not have to contact you later. If you do not do so, you will be asked to pay this fee when we are ready to issue the permanent resident visa. Failure to pay the fee at the time of submission of the application will result in a minimum additional two-month delay in the finalization of the application."
hope this helps