You'll love our AQIS people then.... My riding boots were taken away to be scrubbed when I got back from the USA in October...
They certainly agree with you that dirt on shoes/boots IS a concern... which is why one of the questions on the declaration is whether or not you have spent time on farms or near livestock...
Yes, I agree tic tacs are probably harmless (yes, alright.. ARE harmless).. but let's face it.. it is MUCH easier to write an internally consistent set of rules - and ENFORCE them - if you say:
"No food AT ALL unless declared and OK'ed"
Rather than producing a list of allowable (no declaration required) AND
banned foodstuffs.. which would have items missing... arguable interpretations etc... be anightmare to administer.....