| nudity |
While talking about kids being "naughty" or "Nice" a woman walks by who Scott says she's "Very Nice."
Scott sarcastically reading a phone number as 1-800-SPANK ME, and says he knows that number. |
| violence |
While not a direct use of violence, Scott Calvin, while expressing his distaste for his company trying to do a commercial where Santa drives in a Tank, heavily implies that Santa will most likely use the tank to blow away houses that were on the Naughty list. |
| profanity |
1 hell, 1 damn. |
| alcohol |
When the son says to his dad "You're flying," the dad replies, "I'm used to it, I lived through the '60s," referring to the use of hallucinogenic drugs. |
| frightening |
The entire movie is based on the premise that Santa is killed in the first part of the movie. While this all ends well, it could be difficult for the younger set to understand.
A good portion of the scenes depict divorce and the struggles and dramatic realities of divorce. Charlie's mom and step-dad tell Scott Calvin/Santa Clause that they aren't sure him spending time with Charlie is the best thing for him. Scott/Santa loses visitation with his son after they all talk to a judge. Afterwards he takes his son to the North Pole without the mothers knowing. The cops are called. Could be difficult or scary concepts for some children, especially children of divorce. |
