"No one celebrates the holidays like Emily Merkle - Mrs. Miracle as she is known by some - who is back to ensure that this Christmas is the most magical and meaningful of all. When Mrs. Miracle appears as a seasonal employee in the toy department at the financially troubled Finley's Department Store, neither the store's owners, nor the customers, have any idea of the saintly events that are about to unfold. None of them can even say who hired Mrs. Merkle or where exactly she came from, but her illustrious and angelic spirit will dispel gloom, drive away misery, and prove that miracles happen every day, especially on Christmas. With Mrs. Miracle in charge of the holidays, toys fly off shelves, Finley's business is saved, and its owners and customers all find renewed faith in the spirit of Christmas. Yes, just when it seemed Christmas might not come at all this year, Finley's favorite employee proves they don't call her Mrs. Miracle for nothing!"
(Above taken from here).
This was another lovely, sweet Christmas movie. I really enjoyed watching it. One comment about the site linked to above though... They claim the toy Gabe wanted was being sold at Finley's, but it wasn't. It's only a minor detail, but I wanted to point it out. Finley's refused to sell the toy, and that information is relevant to the movie.