Umbrella, under-arm deoderant, underwear, the list goes on and on.
A nice Christmas gift that starts with P is a parka.
Apples to ApplesApple Ipod
The gift of happiness.
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If you wait until Christmas Eve or watch the sales between now and Christmas, you might be able to get your dad a nicer, but not very expensive, gift from another store. Otherwise, you might be able to find a gift set, like a coffee mug and coffee or a breakfast set with breakfast foods, very inexpensive tools, something for his desk, or something inexpensive that has been stocked especially for Christmas at a Dollarama-type store.
Nativity Nog Night Nestled North Star
You could give an iPhone as a gift. It begins with the letter i.
There are none. One sounds like it starts with "k": "cadeau" (gift). Another is of a fruit that is ripe around Christmas: "kaki" (persimmon) but is not traditional for Christmas in France, and grows mostly (and rarely) in the South.
nappys
tree, bell, gift, snow
A quilt is a gift that starts with the letter Q.
a hug