Well, first - hallelujah! This is a Christmas movie that actually mentions, if only obliquely, the REAL reason for Christmas! No, not jolly family get-togethers and being nice to strangers and animals, but Christ! Although, as I say, the mentions are very oblique and shouldn't offend any atheists.
Second - oops! Kids and adults alike will be confused by this movie. Kids will be confused because the little girl playing the lead role, Sarah (who has a dad), is the same actor who played the lead in the first Santa Paws movie - only in that one, she played an orphan called Quinn. Sarah looks precisely the same as Quinn (perhaps a year or so older), and has an absolutely indistinguishable character from Quinn (naive and cuuuuuute).
Adults will be confused because one of the three erstwhile sexy Charlie's Angels, Cheryl Ladd, plays a relatively glamorous but unmistakably matronly Mrs Claus.
Otherwise - the plot is predictable and clichéd, but bearable. And the pups, of course, are gorgeous. Oh - and this time, the majority of them (three out of four) are ... prepare for a shock ... FEMALE. Disney must finally be learning. Took them long enough ...