CorelDraw supports TIFF format and you can import it to the program as an object. There is a special function in CorelDraw called Corel Power Trace which can be used to convert bitmap graphics to vector and thus saved as CDR format. This function is accessible through the Raster ► Convert to Raster menu option when you have selected the object (imported TIFF image). This pretty much what tiff to cdr conversion represents.
Because the CDR format is not that supported in 3rd party programs, there is probably no other software that would allow you to convert tiff to cdr.Open TIFF file Open CDR file
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