I have been testing multiple times as the Inca's, and I cannot seem to get boats, please help.
You get access to ships once you reform / westernize.
Until then you are not able to build any. The idea is that a "boat" represents an equivalent of a european ship-of-the-line. Tribal nations didn't have anything comparable to them, no matter how entertaining it would be to see a fleet of wooden dinghies go up against a 36-cannon broadside.