SQL - A surprise!!!

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

Variables, including table variables, are initialised during parsing time, not run time. Run-time flow control logic does not apply to DECLARE statements. @Table is created during the batch compilation and gets populated in run-time, as per flow control logic (@ToCreate is NULL, ELSE part is executed).