Audio problem: When Scott is making a distraction, he says, "Well, this show stinks." But his mouth is saying, "Well, this show sucks." Done in order to keep the G rating, I presume.
Continuity mistake: Charlie and Scott come across the empty Santa suit in the flashback to the first movie, and the body and all the limbs of the suit are flat in the snow. A shot from the unconscious Santa's right shoulder then shows his arm and gloved hand still upright and in position to wave "bye-bye" before he disappears.
Question: What ever happened to Bernard? He is non-existent in this movie and nobody seems to notice.
Answer: David Krumholtz (Benard) is busy on his show "Numb3rs" on CBS and is committed to that so he didn't return for The Santa Clause 3. I guess they could have explained his absence, but the filmakers decided not to. They simply promoted Curtis since he was in the 2nd movie.
Question: Just curious. How can the Escape Clause still work when the words are spoken via tape recorder?
Question: If Jack Frost was able to change history simply by running over and putting the coat on, why couldn't Scott do the same thing, instead of holding Jack so his younger self had time to put it on?
Answer: Then it would have been the older Scott that became Santa, and also would have created a paradox since the younger Scott would never have become Santa.