Pregnant Mrs. Claus (Elizabeth Mitchell) is almost due, and she wishes for human contact. So Santa (Tim Allen) decides to bring her parents (Ann-Margret, Alan Arkin) to the North Pole along with Santa's ex and her family (Judge Reinhold, Wendy Crewson, Liliana Mumy). Meanwhile, the Counsel of Legendary Figures is to judge Jack Frost (Martin Short) for all his wrongdoings. Santa decides to help out by letting him work as one of his helpers. Only Jack Frost schemes to take over Christmas by using the Escape Clause.
The charms of the previous two installments are mostly gone. When North Pole gets remade into Canada, it just emphasized how fake it all is. In the other two, Tim Allen is running around trying to hide his identity from people who love him. In this one, the only people who don't know is Ann-Margret and Alan Arkin. They don't really love him, and there isn't that joy of discovery. That charm isn't here this time around.
Also Bernard the Elf (David Krumholtz) isn't here this time. Curtis (Spencer Breslin) is now the head elf. The movie misses Bernard's attitude and energy. Although it's cute to see Abigail Breslin as one of the little elves. As for Jack Frost, he's alright as the bad guy but he's not funny. In fact, this movie isn't funny. There is a lack of joy. The only one with the wonder and excitement in her eyes is Liliana Mumy. Aside from her, there is too much tension. This movie just doesn't have the same feel.