The Canadian cartoon Little Bear follows the adventures of the titular Little Bear who lives in a house in the woods, mainly with Mother Bear since Father Bear is often away working on a fishing boat. Little Bear helps around the house, has adventures with his friends, and daydreams a lot, as it the wont of a bear. One of Little Bear's friends is a mermaid, who occasionally shows up (I think it's implied she may or may not be imaginary) and shows Little Bear wonderful things.
Thank you to Martha for letting me know about this show!
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