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The move, which is retroactive to Dec. 20, comes a couple hours before the Maple Leafs’ matinee against the New York Islanders Tuesday.
A team spokesman says Matthews has not experienced any setbacks, adding the IR move allows the club to recall a player. The star centre is eligible to return at any time.
Matthews, who has battled the unspecified upper-body issue throughout the season, last played on Dec. 20. He has 11 goals and 12 assists over 24 games this season.
The Leafs also said that defenceman Oliver Ekman-Larsson and forward Pontus Homberg will miss the game due to illness.
Blueliner Marshall Rifai is being recalled from the team’s AHL affiliate. He has two goals and two assists in 24 games for the Marlies this year.
— With files from Sportsnet
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