There are many different ways you can verify the actual acreage, but the problem is not in the measurement, the problem is the landowner. He's simply not going to accept that he has less than 140 acres to lease. Personally, I don't see the point of trying to satisfy this guy for 115 acres, and this is just a foreshadowing of how he will be to work with.
To what do you ascribe the discrepancy? Are there right of ways for roads? Are there trees, rocks, etc. that make some of the land untillable? Or perhaps are the boundaries wrong because someone put a fence or other marker in the wrong place? If he's missing twenty acres because the fence is in the wrong place, that opens up a whole can of worms.
Here's a couple of suggestions. You should be able to go to the local courthouse (or whatever the Canadian equivalent is) and pull up the actual deed. This should give the precise legal description, and from that you should be able to calculate what the acreage is per the deed. Of course just because he has a deed to 140 acres doesn't mean that's how big his land is. But it will give you a starting point. The deed should also state if there are easements that would deduct from the acreage. You should be able to deduct all the easements and other unusable area and come up with a number that's close to what your GPS says. Of course, just because you corroborate your GPS measurement doesn't mean he will accept that number.
Another approach would be to sign a lease at his given $/acre, with the provision that you and the landowner will split the cost of a survey and that the total rent will be based on the survey. Of course you need to be explicit that unusable acreage will be deducted from the surveyed acres.
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