Steps to reproduce
1. Place any boat, raft or minecart. 
2. Break the boat, raft or minecart. 
3. See if it will drop its item form. 

Observed results:
Boats, rafts and minecarts won't drop their item form when broken. 

Expected results:
Boats, rafts and minecarts will drop their item form when broken. 

It's happening on a realm hosted by my friend. I'm not be able to reproduce it in single player, so I'm reporting it here. It's very annoying because we have an ice boat track system, and now we had to replace the boat everytime after we use them.