Hello!
WinSCP 4.2.1.428
remote system - mac-mini, MacOSX 10.4 Tiger
local system - WinXP SP3 with all latest updates installed
Timezone set to GMT+03:00 on WinXP (adjust daylight saving changes automatically is on), to MSD on Mac.
In my country (Russia) time shift is UTC+0300 at winter, UTC+0400 at summer.
+ create empty file ( echo > 1 )
+ open connection to remote host, copy file '1' to home dir on remote host
+ commands
  cmd /c dir /ta 1
  cmd /c dir /tc 1
  cmd /c dir /tw 1
on local machine show same time like this:
05.05.2009  17:27                 2 1
- command
  stat -f "atime: %Sa%nctime: %Sc%nmtime: %Sm" 1
on remote machine shows following:
  atime: May  5 16:27:37 2009
  ctime: May  5 17:27:45 2009
  mtime: May  5 16:27:30 2009
Because of this if you edit some source file in FAR manager, than save it and trying to 'make', GNU make doesn't start building - it considers that file didn't changed 8-(
File trasfer with cygwin's scp is ok.