One of the children in Charlie's class during Parents Day is an elf with pointed ears, which can be clearly seen when Charlie pulls the snow globe out of his backpack. When Charlie tells the class that his dad is Santa Claus, the elf boy is the only one who doesn't laugh.
For one week in November 1994, Tim Allen had the #1 movie at the box office, the #1 rated television show (Quell'uragano di papà (1991)), and the #1 New York Times best-selling book ("Don't Stand Too Close to a Naked Man").
The dance that Tim Allen, Eric Lloyd, David Krumholtz, Paige Tamada, and the other elves do, to ZZ Top's "Gimme All Your Lovin" during the montage before Scott's second Christmas Eve as Santa was improvised and done in one take. The director kept it because it was so good.
When Scott is in denial he wears black converse shoes, but then wears red converse shoes later in the movie when he fully embraces being Santa.