vbaInet got it right. I do too much development that ends up being upsized so I avoid this datatype. The only convenience of using it is that Access will always display it as a checkbox in queries, forms, and reports. With an integer (the substitute), you need to change the default textbox to a checkbox when you develop a form or report. I don't give users access to queries or tables so there is no issue there.
The problem is that Jet/ACE support three states for the Yes/No value - Yes, No, Null whereas SQL Server only supports two - Yes and No. If your data truly is only ever true or false and you have a default defined at the table level, you won't have any trouble upsizing. However, if logically the field might be null, then you have to use the integer data type if you ever want to upsize. You could of course, wait until you have to upsize and do the conversion then. But, you'd have to remember to do it and you'd have to run an update query to get rid of any nulls in the data you intend to port to SQL Server.