In some ways, I felt like this was one of those movies that was created because the previous movies in the series were so popular rather than because there was really more of a story to be told. I really like the first two movies.

Santa, a.k.a. Scott Calvin, runs into a bit of trouble as his wife Carol is about to have a baby. She is suffering from feeling a little lonely during her pregnancy, and he arranges for her parents and his ex-wife's family to come and join them at the North Pole. As you can imagine, this requires a bit of trickery since her parents think he is just a Canadian toymaker rather than jolly ole St. Nick. The cute little elves do everything they can to turn their winter wonderland into a Canadian retreat.

Jack Frost, who is feeling mistreated because he is the only Legendary Figure without a holiday, takes on the role as Santa's assistant during this challenging times. Since he really wants his own holiday, he uses the situation to force Santa into the Escape Clause by wishing he had never become Santa Claus. It is then up to Scott to find a way to get things back to the way they are supposed to be, particularly after seeing how Jack has taken the commercialization of all things Christmas to a whole new level.

While the film has some really great moments, it really struggles to keep itself afloat with some plot twists that seem out of place. Like why do the elves seem so willing to do what Jack wants with making Christmas so commercialized. I think this is an example of a series that includes one to many movies.