It's not okay to be deceitful to children.
Dave is in the living room when his son eleven year old son Max comes up to him and asks him if Santa Claus is real.
Dave wants to answer Max's question.
Dave tells Max that Santa Claus is a fairy tale made up to amuse children and that he doesn't actually exist.
Dave tells Max that of course Santa is real, if he wasn't who would bring him presents every year?
Max grows up to understand truths and white lies and how to discern the difference between the two.
Max grows up believing fairy tales are real and struggles with the harsh realities of life later on.