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.
Continuity mistake: The second time Jack and Santa fall from the sky and are laying in the snow outside the townhouse, it cuts to the scene from the The Santa Clause where Scott Calvin first puts on the coat. However, in the original movie, Scott doesn't put the coat on until after he and Charlie have left the townhouse in the sleigh and are on the roof of the first house in which Scott goes down the chimney.
Continuity mistake: About 8 minutes into the movie, there is a news rolling display in the background which is rolling from right to left which is normal for the English language. In a close-up of Mrs. Claus, she has an expression on her face and the news scroll is going left to right behind her which doesn't work for the english language.
Continuity mistake: When Neil is teaching yoga to the elves, you can see the Elf in the blue sweatshirt from the back with her sleeves pushed up, but when the camera is in the front facing the elves, her sleeves are down. (00:31:42 - 00:32:16)