Please note that it is important to consider the value of this parameter in your connections and the corresponding settings of the Salesforce Marketing Cloud. In many cases Salesforce Marketing Cloud may display different values than set or returned via dotConnect for Salesforce Marketing Cloud because of different time zone settings in your SqlShimConnection and in Salesforce Marketing Cloud. For example, if you set UtcDates to true, and Salesforce Marketing Cloud is configured to display datetime values in your local time, when you specify a datetime value in an INSERT or UPDATE statement, it is treated and sent to Salesforce Marketing Cloud as a UTC value. When displaying this value in the Salesforce Marketing Cloud interface, Salesforce Marketing Cloud converts it to your local time, and thus displays a different value than the one that was specified in the INSERT or UPDATE statement.
The same is correct when selecting data. If UtcDates is set to true, and Salesforce Marketing Cloud is configured to display datetime values in your local time, the date values returned via dotConnect for Salesforce Marketing Cloud may differ from the values, displayed by Salesforce Marketing Cloud. This happens because in this example Salesforce Marketing Cloud convertsthe values to your local time when displaying them, and dotConnect for Salesforce Marketing Cloud doesn't.