The reason is dogs can do tricks, they can listen, and they can see. They don't get caught in nets like whales do. Whales are smarter because they know what tastes good and what doesn't. A dog on the other hand forgets what something tastes like in a second and still eats the same thing. Dogs are smart but not like whales.
Whales are smarter.
A whale knows how the ocean works but the dogs don't know how the cities work. When whales want to talk, they can talk from miles away. I think a dog and a whale are equally smart because you can teach them tricks. Also both have their own way of communicating.