Let me just put into words the premise of this film:
Every year on Christmas, Santa throws magic dust onto animals. This dust gives the animals the ability to speak to humans for 3 days, but the animals are expressly forbidden to speak to any humans during that time. Why would he do this? Just to have a brief conversation with animals once a year? Why would he allow them to speak for 3 days, is that just the smallest amount of dust he could use? The animals can already communicate with each other fine. This isn't a gift; it is a curse. Being given a gift whose only purpose is prohibited from being used...that is torture.
Going on with the premise, the villain, Aunt Agnes, wants Billy to live with her instead of his uncle. She wants Billy to live with her because... she thinks he would make Christmas more fun.
There are other villains who are just bullies. Bullies who love to make fun of mute children. There isn't anything more to their characters, they are just the worst kids.
Oh, and Annabelle is a cow that wants to be one of Santa's reindeer. The payoff for that has an additional twist that makes no sense, but since this world makes no sense, I guess it works.
The rest of the movie is very by the numbers straight to video animated kids' movie. The voice acting is all good and the animation is fine. I'm an easy mark for this animation style. And I am a sucker for some of these Christmas clichés.
Not a perfect Christmas, but also not a complete barn fire.
