Toy Santa's line, "You are a sad, strange little man," is also used by Tim Allen as Buzz Lightyear in Toy Story (1995) Also when the Toy Santa says "I think Santa feels a little Buzz!" is from him being "Buzz Lightyear" in Toy Story.

Peter Boyle, who played Father Time in this, previously played Mr. Whittle (Calvin's Boss) in The Santa Clause (1994).

When Santa is on his first date with the aspiring singer/songwriter if you look at her shirt the face of Santa is that of Tim Allen.

Early in the movie when Curtis is rambling on before telling Santa the bad news, the puppets in the room yell "GET ON WITH IT!" This is a classic gag line used in Monty Python and the Holy Grail (1975), when a character goes off on a tangent.

When Scott is trying to explain to Carol that he is Santa, she says, "so far, so good. You don't wear socks with sandals and you've never been to prison." Scott replies "Well..." Tim Allen did spend time in prison on drug charges before his acting career. But, in character, he's likely referring to his arrest in the first movie.

Continuity

When Lucy gives Comet a candy bar, the close up shows her wearing blue glitter nail polish. But when the camera shows her full, you can see that she is wearing no nail polish.

After the elves drop the static-free tinsel on everyone, the tinsel disappears and reappears on Bernard's hair between shots.

Lipstick disappears then reappears on Scott's cheek after Carol kisses him under the mistletoe.

When the "Toy Santa" is reading the rule book and the girl elf (Abby) gives him hot cocoa, the magnifying glass on the rule book disappears and reappears between shots.

After Scott's date sings (on his first date), the napkin on the plate jumps about between shots.



Incorrectly regarded as goofs

At the end of the movie when Santa is stopped above the house, Comet is not seen on the back of the sled. After Lucy waves to Santa, she says goodbye to comet and he has appeared on the back of the sled. Actually Comet's antlers are visible in the back of the sleigh, they're just hard to see against the night's sky.

The "Mrs. Clause" has always been a parameter in being Santa Claus, but in 8 years, nobody picked up on it and Scott just then starts getting de-Santafied. Though this might appear to be a plot hole, it's possible that there is a period of years where he has to find a wife and he just happens to be running out of time when Curtis and Bernard break the news to him.

Near the end of the movie the wall clock at the North Pole shows the hours in Roman numerals, but the number for 4 o'clock is incorrectly shown as "IIII" instead of the correct "IV", even though 9 o'clock is correct as "IX". Using "IIII" instead of "IV" to represent 4 o'clock on a clock -- and also just the number 4 -- has been a practice since their first use. There is no agreed upon explanation, but both uses are valid and common on clocks.



Revealing mistakes

When Scott Calvin (Santa) lures the tooth fairy into Lucy's bedroom, and he is climbing in through the window, you can see the two rods going up his back which make his wings flap.

When Abby the elf hands over the naughty and nice list you can see someone in a blue sweatshirt take it.

The plane that flies over the North Pole in the opening sequence casts no shadow.

When Scott tries the toaster trick to pull a tooth out and falls down the stairs you can see it is clearly a stunt double.

When the toy soldiers are broken apart, they are revealed to be fairly thin, hollow shells. Since they were enlarged from an actual toy soldier, they should be solid plastic. If the toy soldier's form was proportionally as thin as the enlarged version, it would be as thin and delicate as paper. Clearly the production just used the actual toy soldier costumes to represent the destroyed soldiers, which needed to be hollow to fit the actor inside.



Miscellaneous

In the first film, Santa was in charge of deciding who was naughty and who was nice. Here, Charlie ends up on the naughty list without Santa's knowledge and the elvers have to inform him.

The naughty & nice list is given to Santa as a single scroll. In the first film, the naughty & nice list was shipped to Scott's house as hundreds of cases of paper.

The elves in the headquarters as the plane flies over the North Pole are all wearing radio headsets, yet pick up a telephone to call out the rising Elf Con levels.

When Curtis says to Bernard "Would it kill you to give a complement with your whole heart?", the DVD closed captions read "Would it kill you to give a whole-hearted complement.

When Charlie says "My dad is the best thing of all and I can't tell anyone about it.", the DVD closed captions cut off the words "About it".



Audio/visual unsynchronized

When Abby, an elf, is about to tell Santa that Charlie is on the naughty list, she says something about "Brazilian cocoa beans", but her lips say something else.



Crew or equipment visible

After the wedding, as Santa and Charlie are climbing in the sleigh, a crew member is clearly visible on the far left of the screen. He has brown hair and a beard and a blue shirt with a red lanyard.



Errors in geography

Scott's family is supposed to live in Michigan, yet the sign on the front of Charlie's school reads "Secondary School". They're called high schools in the U.S. and secondary schools in countries such as Canada, where the movie was filmed.



Plot holes

Carol is disillusioned with Christmas and complains of budget shortfalls that would not for allow decorations in the school even if she wanted them, yet she throws a holiday party for the faculty.

Curtis sneaks out of the North Pole and takes a jet pack to find Scott. When Scott asks why Bernard didn't come, Curtis states that Bernard is under house arrest. The first film established that Bernard has the ability to teleport.

All of the elves know they are at Elf Con 1 yet none do anything to stop the music Curtis is playing. Santa and Bernard must travel all the way from headquarters to stop him.

Bernard reprimands Curtis for overlooking the written clause that Scott must have a wife in order to continue being Santa for the long term. However, since Curtis was not around during the events of The Santa Clause (1994), this missed detail is technically not his fault.



Character error

Curtis says "We usually try to cut them (the children) a little slack around this time of year". Actually, Christmas is around the time when most children start to behave better, so it would actually be when it's nowhere near Christmas that they cut the children more slack.

The man who received the Rock 'Em Sock 'Em Robots set declares it to be "mint condition" without opening the box. The actual contents could have been damaged or even missing for all he knew. The box itself was not even sealed, as the front flap was slightly askew.