It greatly depends on the species. Birch is odd enough to have the highest sapflow late in winter, when there aren't any leaves yet. However, most trees have the highest sapflow in early summer, when there are many leaves on the trees. Needle leaf trees, such as juniper or yew, have sapflow all year round (as long as it isn't freezing).
High sapflow doesn't automatically mean the bark and cambium sheds off the easiest, though. Some trees just won't peel at all, while others can even be peeled when sapflow is fairly low.