The road markings show a solid yellow line on the right and dashed white lines, which is common in many places but the specific concrete architecture with red accents is distinctive. The tunnel design looks modern and urban. The signage and general infrastructure style suggest a North American or possibly South American city. I suspect this is near a major urban center in Canada or the US. I am moderately sure this is in Toronto, Canada.

then: forward

The tunnel's unique red-striped concrete wall design is a very specific architectural feature. This structure is located in Toronto, specifically the underpass near the Distillery District. The road markings and the temporary fencing are consistent with ongoing urban infrastructure projects in that area. I am very confident this is in Toronto, Ontario, Canada.

then: guess