Based on

Movies like Switch-Over (1994)

A boy is run over by a bus when trying to get his sister a rosette for her concert, he becomes paralyzed. He does not know he is paralyzed, but instead drifts into a subconscious realm where he meets an old man (a cartoon eric tsang), occasionally he enters the real world, which he believes to be a dream, where he mistakes his sister's daughter for his sister, and soon realises he is paralyzed.