For years, the post office has delivered mail addressed to Santa Claus to the small isolated community of North Station, the closest thing they know name-wise to the North Pole. Sometime in the 1950's, teen-aged North Station residents Samuel and his girlfriend Evelyne continue a tradition started by Samuel's grandfather Edgar - who recently passed away - of personally answering those letters as Santa Claus. Because of a snowstorm, those letters written by Samuel and Evelyne can't be delivered before Christmas, so Samuel takes it upon himself to see those letters make it out of North Station on time. However, Samuel's ski-doo is found abandoned in the woods, and Samuel is thought to have perished in the storm. Fifty years later, there are fewer letters written every year because fewer children believe in the magic of Santa Claus. One of the letters that is written is from a young girl named Satia - Evelyne's granddaughter - who has a special Christmas wish for her ailing grandmother. The letter gets into the hands of one person who doesn't quite know its meaning but thinks he can do something to fulfill its wish, and in turn help re-instill a little bit of magic back into Christmas. However, a mishap that occurs during the fulfillment of the wish might threaten the entire existence of Christmas.