Dearomative annulation reaction of acyl-tethered benzothiazole bisnucleophiles with β′-acetoxy allenoates by switching the Lewis base is developed. The DBU-catalyzed reaction gives benzothiazole-fused 1,4-dihydropyridine carboxylates by (3 + 3) annulation chemoselectively. By contrast, the PR 3 -catalyzed reaction gives benzothiazole-fused azepines by (4 + 3) annulation and cyclopentene carboxylates by (4 + 1) annulation; the ratio of the latter two products depends on the solvent. A possible rationale for the difference in the reactivity, based on the 1,4/1,5-addition of the 2-acyl−tethered benzothiazole to the key phosphonium intermediate, is provided.