The official page sets a nonrefundable processing fee and a gift per person, with a corporate track at its own figures. The employee's exposure depends on the sponsorship agreement: repayment clauses, dependants' charges and professional fees may fall on her even when the employer makes the gift.
Read the official figures, then read the agreement's fine print
The program page publishes the processing fee, the gift amount for an individual, separate amounts for each family member, and the corporate sponsorship terms, and a Shannon household should copy those figures from the page on the date of decision rather than from any summary. When an employer sponsors, the headline cost moves to the company, but the employee may still bear the dependants' fees and gifts, her own legal advice, translation of Québec civil documents, and, under a retention or clawback clause, a repayment obligation if she leaves.
Hypothetical example: a software developer's sponsorship agreement makes her liable for the full gift if she resigns within three years; that is a financial exposure larger than any immigration fee and needs employment-law and tax advice before signing. The processing fee is described as nonrefundable, and the gift is by nature not returned, so the cost of a refused application is the whole amount paid; ask the employer and the official page who bears that loss.