I recommend getting it notarized. Make it formal and official because the last thing you want to happen is someone to start arguing laws with a border agent. When you do it typically doesn't end well.
In this case make sure BOTH parents are signing the form as neither one of you will be accompanying the child.
In my experience if you live in one country (for me the US) but have citizenship in another (Canada) do not even attempt to bring children into your country of Citizenship without a formal notarized letter from the other parent. I've been told point blank multiple times that if I didn't have the notarized letter from my wife I'd be denied entry into Canada and the kids and I would be held until they had established satisfactory contact with my wife that it was okay. I've always had the notarized letter so I've never had an issue.
What that satisfactory contact would be is dependent on the agent/supervisor at the time. It might mean a phone call(s), it might mean the other parent has to use representatives of the law to prove her identity and get them to send documentation it was OK, or it might mean they would never be satisfied and we'd be turned away. And you can understand why they'd be so careful...I have citizenship in Canada as do the kids. For all they know my wife doesn't have citizenship in Canada or she would be denied entry into Canada if she tried crossing providing a several day head start if I were abducting the kids (which to be clear I'd never ever even consider). They are additionally wary if they know you have family and resources in Canada.
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