The film is a dark comedy that explores office culture and its effects and often uses surrealism to achieve its thematic goals.

The film is set in Calgary, Alberta, where many downtown buildings are connected by the Plus 15, an extensive network of indoor skywalks.

Because of this network, the hustle and bustle of the traditional "main street" has been replaced by recirculated air, food courts, and fluorescent lights.

The film centres on a group of office colleagues in downtown Calgary, Alberta, who bet a month's salary on who can last the longest without going outside by using the system of covered walkways that connect the buildings.

The film's title is derived from a particular form of suicide where one smashes the (non-openable) window of one's high-rise office and then jumps through.