Harper has initiated a program where one anonymously gives a Christmas gift to someone unknown, who then passes it on after having it for a day, and so on until it reaches the sixth recipient who gets to keep it. She also participates in this tradition, and her gift, a book with a personal message, eventually ends up with the tech mogul James. The book strikes a chord from his childhood, and he sets out to find the original giver. Harper, who disapproves of James's attitude toward Christmas, is initially reluctant to disclose the information, but when James promises to save her family's paper shop, she persuades her neighbor to pretend to be the original giver.
The whole concept of the gift exchange program has quite a few logical flaws, but if you can overlook that, the movie works as a romantic film.