It's the first Christmas since Kate took over the Santa school from her father. With help from her sister, she is now trying to keep it alive. At their biggest competitor, Dan works—a man who once had a date with Kate, but she wants nothing to do with "the enemy."
Now, Dan gets fired just before the Christmas season. He takes the opportunity to seek out Kate and offer his services. At first, Kate refuses, but when he hints at a chance to win the important Santa school competition—which Kate has always lost—she decides to give him a chance.
This film is made for those of us who have seen many romantic Christmas films – in that case, it becomes really funny. It is full of film references (not just to romantic films), and perhaps the funniest part is Paul Campbell playing himself in a small role, with several nods to other similar films in which he has starred.