It's largely what you'd expect. A father’s passing sends his son spiraling, while his daughter maintains hope, and Santa Claus gets involved to lend a hand—though he needs their assistance just as much. I noticed myself questioning the story's logic, which isn't really fair when it comes to a Christmas fantasy like this one; if Santa can conjure presents inside a jail cell, why does he require help escaping? The screenwriters manage to have the final word, though, revealing that all of this appears to be some kind of evaluation for the children. Or something along those lines. Kurt Russell isn’t your run-of-the-mill Santa Claus, but he's exactly the sort I'd like to spend time with. The film is somewhat predictable and goofy in its Christmas movie fashion, but it’s not a bad way to pass some time—certainly better than clearing snow!

Source on TMDB