http://www.cic.gc.ca/english/helpcentre/answer.asp?q=47&t=10
My PR card has been lost, stolen or destroyed. How do I replace it?
If your PR card is lost, stolen or destroyed while you are in Canada, contact the Call Centre to report what happened. To replace your PR Card, you need to apply for a replacement PR Card. Please fill out section F (solemn declaration) when completing the application. The processing fee to replace your permanent resident card is $50.
If your PR Card is lost or stolen while you are outside of Canada, please report the loss or theft to the nearest Canadian visa office.
If you will use a commercial vehicle, like a bus or plane, to return to Canada, you must apply for a Travel Document (Permanent Resident Abroad).
If you are returning to Canada by private vehicle, there are other documents you can use to re-enter Canada. If you do not have these documents, you must apply for a Travel Document (Permanent Resident Abroad).
You can apply to replace your PR card when you return to Canada.
If your PR card was lost or stolen, but you do not want to replace it right now, please let us know about the loss or theft. There is no processing fee if you are not applying for a new PR card.