A possible addition to the game should be a new corporation for boats. This would be a really cool addition to the game and as there is already a lot of great content this would really be over the top if it was added.
A: Coming Soonn't,™ as listed on the Future of TerraTech Blog Post(Roadmap), listed as a long term goal "Water and other fluid environments: physics, game mechanics and world generation," which is usually needed before you can boat.
B: We have M o d s for W a t e r ! You just need to download the TerraTech Mod Manager(<— Links to the GitHub, for the Forum Thread use this), and then download the Water Mod(Although it doesn't work in 1.3.7, best to use it in 1.3.5). Then you can build boats to your heart's content.