I have had a number of dogs relatively high on the dog intelligence scale, with an Australian Shepherd right now, and another thing they do that shows at least

I have had a number of dogs relatively high on the dog intelligence scale, with an Australian Shepherd right now, and another thing they do that shows at least a minimal theory of mind for teasing-like purposes is enticement. josefresco in a sibling comment mentions teasing dogs with toys to get them interested; my dog does the same thing too. The theory of mind is not so developed that she's aware that I, as a human being, am nowhere near as interested in her toy as I am, but it's definitely non-trivial cognitive work. (And I have to admit I've spiked her data set, since we generally choose to respond anyhow. Part of having a dog like an Australian Shepherd is that you're signing up to a moderately high-energy dog and we knew that going in, so we realize we have a responsibility to take the enticement anyhow.)