At the end of the movie, watch closely as Santa comes to tell Lucy about how he is Santa. He comes through the chimney and shakes a little bit. Later, when he leaves, that very same shot is shown (with all the same movements), only in reverse. 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 | Apollo 13 | The Sixth Sense | Back to the Future Part III
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