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my money is on Katara the first time when Toph kept getting on her nerves.
Yaling the second time, a rival she had in the comics after the defeat of the Fire Nation.
and Korra the third time after she had fully recovered and decided she wanted a rematch with Toph now that she was at 100%, and the spanking was presumably revenge for a spanking Toph gave Korra earlier while hey trained.
