Two corrupt cops have a successful, seemingly perfect money making scheme- they sell drugs that they seize from dealers, kill the dealers, and blame the crimes on street gangs. Their scheme is going along smoothly until they kill an undercover DEA agent posing as a dealer, and then try to cover-up their crime.
Now that Santa and Mrs. Claus have the North Pole running smoothly, the Counsel of Legendary Figures has called an emergency meeting on Christmas Eve! The evil Jack Frost has been making trouble, looking to take over the holiday! So he launches a plan to sabotage the toy factory and compel Scott to invoke the little-known Escape Clause and wish he'd never become Santa.
Better watch out! The big guy in red is coming to town once again. This time, Scott Calvin -- also known as Santa Claus -- finds out there's an obscure clause in his contract requiring him to take on a wife. He has to leave the North Pole to fulfill his obligations, or else he'll be forced to give up his Yuletide gig.
Scott Calvin is an ordinary man, who accidentally causes Santa Claus to fall from his roof on Christmas Eve and is knocked unconscious. When he and his young son finish Santa's trip and deliveries, they go to the North Pole, where Scott learns he must become the new Santa and convince those he loves that he is indeed, Father Christmas.
A young boy stays with his aunt and uncle, and befriends his cousin who's the same age. But his cousin begins showing increasing signs of psychotic behavior.