There were some vulgar words, sexual inuendos, even 12 year olds dating was odd to me, and the issues with maternal death and being able to "come back" from ghost form could be confusing to a younster.
it starts out cute, but there's plenty of violence and bad language. towards the end of the movie, the villain screams out, "you b--ch!!" (referring to a female dog).
I would rate this movie as PG-13. B.. word was used twice in this movie. Was this movie a a comedy or drama? In spite of uplifting music this movie is depressing.