travel などを使用する

Time.current # => Sat, 09 Nov 2013 15:34:49 EST -05:00
travel 1.day do
  User.create.created_at # => Sun, 10 Nov 2013 15:34:49 EST -05:00
end
Time.current # => Sat, 09 Nov 2013 15:34:49 EST -05:00

ActiveSupport::Testing::TimeHelpers