The movie has a young girl in it who travels with a stuffed dog. The dog comes to life in her imagination. There might have been a boy (her brother) who drowns in the ocean too.
I know that it’s not much to go off of, but my memory is shot. I think it might have been a 90’s movie. I remember seeing it on TV a loooong time ago!
‘Dancing on the Moon’ 1997 – this has to be it!