When Abby, an elf, is about to tell Santa that Charlie is on the naughty list, she says something about 'Brazilian cocoa beans'. As this line is heard, you can see that her mouth is moving completely differently from the words we hear. See more...
When the real Santa and the fake Santa are fighting on the sleigh when the fake Santa is heading out to deliver coal to all the children, the fake Santa says something like 'You are a strange little man.' Buzz Lightyear (voiced by Tim Allen) in the movie Toy Story said the same thing to Woody.
Lucy was played by Liliana Mumy, who is the daughter of Bill Mumy who was in the 1960s TV show "Lost In Space." In the kid-friendly commentary, this is referred to but not directly stated; the filmmakers merely remark on the resemblance.
In the scene in Tim Allen's niece's room (I think when Charlie is waking her up) there is a poster for the Disney show Kim Possible.
Actor Peter Boyle who plays Father Time is the same actor that played Tim Allen's boss in the first movie.
In the part of the movie where the elves are battling the toy soldiers, there's a shot where the chef elf kicks at one of them and her shoe flies off.
You may also like: The Santa Clause | The Santa Clause 3: The Escape Clause | Independence Day | I Dream of Jeannie | The Big Bang Theory
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