Not very upsetting. As a child, Guy Maddin (director of this quasi-autobiographical film) had a chihuahua that lived to be 11. In voiceover, he mentions that the dog is long dead now. The dog appears in reenactments of scenes from Maddin's childhood, but we don't see him die or learn how he died.
No sexual assault is shown onscreen, but there are a handful of references: The narrator describes a childhood incident where some school friends invited him to the pool, but wanted to wrestle naked in the changing rooms instead, which he was uncomfortable with. A girl's mother angrily accuses her of having sex, and questions whether she fought back (but apparently the sex was consensual). And there is a brief mention of striking workers being painted as rapists by the media.
Maddin's narrative voiceover recounts that his mother has always been terrified of birds, and mentions a time when a pet myna bird settled on her shoulder and she knocked it to the ground, killing it. Also, the daughter tells her mother about hitting a deer with her car, and we see blood and fur on the car.
The film recounts a (possibly fictional) event where some horses drowned and froze in the Red River. This is depicted through a brief animation with the horses as silhouettes. The frozen-solid horse heads remain visible, sticking out of the ice, and become an attraction for locals. The horse heads aren't very realistic-looking.
Guy Maddin's brother Cameron died by suicide in real life, aged 16. His death is mentioned but not shown onscreen. Additionally, there is a fictional TV show called LedgeMan where every week a man threatens to throw himself from a building, and must be talked down (he does not die).
The film depicts a real-life event called If Day, a fake, staged German "invasion" of Winnipeg in 1942. There is Nazi imagery but no related hate speech. Elsewhere, the word "hermaphrodite" is used in reference to a street that may have been named after a brothel worker.
There is a fictional TV show called LedgeMan where every week a man threatens to throw himself from a building, and must be talked down. He does not die.