It's an earnest Christmas movie. However...
Chris Cringle and his wife Ruth are trying hard to make ends meet, and the annual gig just isn't as profitable as it used to be. So they have to take on an extra contract to help make ends meet. In a completely separate story, a young punk of a spoiled rich kid doesn't like his gift from Santa and so calls out a hit on him, and we see the assassin slowly track down the location of the giver. And then at the, you will believe that the two plots collide.
Let's talk about the reindeer in the room. Yes, Mel Gibson is in this, and he gives an all right performance. So your willingness to put up with him will impact on how you accept this film. On the other hand, Walter Goggins gives a great performance and is the best thing in any scene he is in.
The problem with this movie is that it is very earnest... about being earnest. Aside from that, I'm not sure what the heck this movie was going for. The Chris plot was barely an arc, and the assassin bit was completely unrelated, so yeah... what was the point of this again?
Not a terrible movie, but not one that is going to stick in the memory either.