For those struggling with the difference between 'False' and 'Unknown', and how the IF statement works, consider what happens if we change the example code a little bit (I think this could have added a couple of wrong answers to the results 🙂 )

DECLARE @ToCreate bit;

IF @ToCreate <> 1

DECLARE @Table TABLE

(id int, name varchar(50) )

ELSE

INSERT INTO @Table (id, name)

select 1, 'a';

SELECT * FROM @Table;

It now looks like the DECLARE should be executed, as @ToCreate is clearly not 1, but it isn't, as the comparison evaluates to 'Unknown'. This forces the ELSE part of the IF statement.

Hope this helps to clarify why Tom's whinge on BOL is important!

And, on the subject of missing information on BOL, I couldn't find any reference to when variables are created on the link provided...