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What is the procedure to go back home?
She wants to go legally . Even if that takes to inform the immigration or pays certain fine for her overstay ?
Any information on this will be helpful

When she is ready to go home - she just leaves Canada. There is nothing extra she needs to do.

There's no way to fix her illegal status in Canada at this point - it's too late.
 
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Thank you .
I’ll let her know.
Does she need to clear all her bank accounts and close up everything, in short clear her profile before she leaves ?
Also, thanks for your help . If there is any other source like a sponsor would not be able to help as well, I suppose .
Should she visit the immigration department before she leaves ? And inform

No - she does not need a sponsor. Having a sponsor will not make a difference.
No - she does not need to visit the immigration department before she leaves.