The scene is based on the chapter "Laughing Gas" in the book Mary Poppins by P.L. Travers.
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The song is sung in the film by "Uncle Albert" (Ed Wynn), and "Bert" (Dick Van Dyke) as they levitate uncontrollably toward the ceiling, eventually joined by Mary Poppins (Julie Andrews) herself.
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"I Love to Laugh", also called "We Love to Laugh", is a song from Walt Disney's film Mary Poppins.
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