Bogus (1996)

Seven-year-old Albert was raised in a shiny world of sequins and show girls, surrounded by the fantasy of Las Vegas. But when his single mother is suddenly killed in a car accident, Albert is sent from Vegas to live with his mother's childhood best friend whom he never knew existed, Harriet Franklin, in the decidedly not fantastic city of Newark, New Jersey. As if raising a newfound "son" isn't trying enough for the fiercely independent Harriet, Albert has brought along a friend--an imaginary one that no one else can see--a stupendous, gentle giant of a Frenchman named Bogus. As Albert and Harriet struggle to get used to each other, Harriet's world of reality is brought face-to-face with Albert's world of imagination. Acting as part teacher, part playmate and part guardian angel, Bogus leads Albert--and eventually Harriet--through an enlightening experience of imagination and trust.