The airport customs people - everywhere in the world - are more concerned about importation of agricultural pests than land border crossing people.
That makes sense: If you are crossing by road from the USA into Canada, there's nothing to stop an insect from flying into Canada 10 feet above the same road you are riding on. But, if you are flying in from another continent, the possibility exists that you might be unintentionally bringing with you insect eggs, insect larvae, or soil fungus that is not native to your destination continent.
Based on my experience flying my (Canadian-plated) moto back to Canada from Europe several times in the past, I suggest you do a super-good job cleaning it at a coin-operated power wash. Make sure that there is not a single bug-splat anywhere on the front of the bike (including the forks, behind the front wheel, etc.), and make sure that the underside of the fenders are completely clean and free of any soil residue.
Personally, I don't think you have to go so far as to change the air filter, unless you are flying into Australia, which is a whole order of magnitude more challenging than flying a bike into Canada.
Michael
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