I don't know how anyone could doubt the existence of Santa when so many movies have been filmed at his factory.
But whether you're a believer, a belieber, or one of those non-believers this is a great film to watch. Very much like "The Christmas Chronicles", it's an extremely difficult film to watch for those of us who have lost any family members. In fact, this one really does tug at the heart strings and I was blubbering a lot at one point. So admittedly, it's maybe not one to watch if you've lost someone very recently.
But it is an important reminder of how to enjoy Christmas after loved ones have passed and so in that respect, it really is recommended viewing. It isn't all depressing. It is a very heartwarming film and there were moments when I was laughing out loud too.
I love watching Christmas films, regardless of what time of year it is because they're usually great stories with brilliant characters, and a reminder of how important family and friends are. This film is no exception to this. It's fantastic.