Okay, I don't know what was happening yesterday. I originally tried to create the rectangle in CorelDraw using pixels as measurments but it came out too small, so I enlarged the rectangle in PhotoPaint to 270 px x 370 px at 72 dpi exported to jpg and it showed up larger in Photoshop.
I tried it again this morning, this time I created the rectangle in PhotoPaint, save as jpg, then import into CorelDraw, export from CD as jpg and again the size went from 270 x 370 to 360 x 493. I tried it a second time after adding some text to the rectangle (in CD) and now the sizing is okay?? I don't know what happened (perhaps it was 96 dpi like Ahmad suggested) but hopefully it has resolved itself now.
However, I still have one question, when I import the rectangle 270 px x 370 px from PhotoPaint into CorelDraw and I change the measurement units (in Draw) to pixels it shows as 1125 x 1542 px instead of 270 x 370? I attached a picture to show you all.
Sorry guys, I JUST REALIZED WHAT IS HAPPENING, my CorelDraw resolution is set to 300, I just changed it to 72 the dimensions now display properly. Thank you for your responses, Ahmad's mention of dpi made me think about why the bitmap would be larger in draw.