Tadpole and the Whale (1988)

On their arrival in Mingan, on the north coast of St Lawrence's Gulf, a couple notice a young girl floating in the ocean. Thinking she is in need of rescuing, they discover that, in fact, she's able to stay a long time underwater and was listening to the whale songs. She also has two special friends: a dolphin and a whale. But her world could change drastically soon, because her grandfather is about to sell his hostel near the ocean.