You have to hit the boat a few times to 'destroy' it, making it drop as a collectible item - same for Minecarts.
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Left click the boat.
By pressing the left, right, up and down button while looking ata a direction it depends on where your lokking at it is like walking in land in minecraft exccept you cant crash on the blocks.
you cant
Aim your cursor in the center of the screen at the boat and right click.
In minecraft survival you can just take any land but in servers you might have to use commands.